Levy in GST – (1)
| S.No. | Subject | Date of decision | Court | Case Name/Case No. |
| 1. | Charitable Trust running medical store to give medicines without profit required to be registered under GST | 09.07.2021 | Gujarat High Court | Nagri Eye Research Foundation v. UOI r/special civil application no. 7822 of 2021 |
| 2. | Indian Company Liable To Service Tax On Secondment Of Employees From Overseas Group Entities As Recipient Of Manpower Supply | 19.05.2022 | Supreme Court of India | Northern Operating System Civil Appeal No. 2289-2293 of 2021 |
| 3. | Vouchers are actionable claims therefore no levy | 16.01.2023 | Karnataka High Court | M/s Premier Sales Promotion Pvt Limited Vs The Union Of India Ministry Of Finance WRIT PETITION NO. 5569 OF 2022 (T-RES) |
| 4. | Guidelines for determining discrepancies arising on tax calculation on pre-GST contracts | 11.04.2023 | Karnataka High Court | Sri Chandrashekaraiah Vs The State Of Karnataka WP No.9721 of 2019 |
| 5. | TRU not eligible to issue Circular Delhi High Court | 16.11.2023 | Delhi High Court | Association of technicaltextiles manufacturers and processors & anr VS UOI & ORS W.P.(C) 5933/2019 |
| 6. | 26AS cannot be the sole basis of computation of tax | 06.03.2024 | Delhi High Court | M/s Jamwant Pandey & Sons Vs Commissioner Appeal Central Goods And Service Tax And Central Excise, Bhopal SERVICE TAX APPEAL NO. 54785 OF 2023 |
| 7. | Royalty is not a tax by the Union: How Supreme Court recognised states’ powers to tax mining activities (Landmark) | 25.07.2024 | Supreme Court of India | Mineral Area Development Authority & Anr Vs Mineral Area Development Authority & Anr Civil Appeal Nos. 4056-4064 of 1999 |
| 8. | Services provided by Mutual Association to its members not taxable (Landmark) | 11.04.2025 | Kerala High Court | Indian Medical Association Vs Union of India W.A.NO.1659 OF 2024 |
| 9. | Royalty is taxable (Landmark) | 18.04.2025 | Patna High Court | Broad Son Commodities Private Limited Vs Union of India & Others Civil Writ Jurisdiction Case No.3531 of 2022 |
| 10. | Interim relief on compensation cess for Tobacco Exports only if recommended by gst council (Landmark) | 09.05.2025 | Gujarat High Court | M/s. Sopariwala Export Pvt. Ltd. Vs Joint Commissioner, Cgst And Central Excise & Ors R/SPECIAL CIVIL APPLICATION NO. 6701 of 2023 |
| 11. | No gst on penal charges for breach of terms and conditions (Landmark) | 12.12.2024 | Kerala High Court | M/s.Aswathy Gas Agencies Vs Indian Oil Corporation Ltd WP(C) NO.2552 OF 2021 |
| 12. | Nil GST Secondment Services with Nil Valuation | Rule 28 & Circular Clarified | 27.05.2025 | Delhi High Court | Thales India Private Limited Vs Assistant Commissioner Of Cgst, Delhi W.P.(C) 5563/2025 |
| 13. | Delhi HC Rules GST Not Applicable on Fees Charged by CERC and DERC (Landmark) | 15.01.2025 | Delhi High Court | Central Electricity Regulatory Commission Vs The Additional Director Directorate General Of Gst Intelligence (Dggi) & Anr W.P.(C) 10680/2024 & CM APPL. 43919/2024 (Stay) |
| 14. | Game of Skills Vs Game of Chance | 11.05.2023 | Karnataka High Court | Gameskraft Technologies Private Limited vs Directorate General of Goods Services Tax Intelligence WRIT PETITION No. 19570 OF 2022 C/W |
Exemption – (2)
| S.No. | Subject | Date of decision | Court | Case Name/Case No. |
| 1. | Sale of Rice under an Unregistered Brand name liable to GST if actionable claim or enforceable right has not been foregone not proved | 20.04.2021 | Tripura High Court | S Sarvasiddhi Agrotech Pvt. Ltd Vs Union of India W.P. (C) No.279/2021 |
| 2. | Contributions to RWA in excess of Rs.7,500/- is taxable and upto Rs. 7500 exempt | 01.07.2021 | Madras High Court | Greenwood owners associations vs Union of India W.P. Nos.5518 & 1555 of 2020 |
| 3. | GST exempt on services provided by applicant to schools/education organizations in relation to ASSET examination | 18.02.2022 | Gujarat High Court | Educational Initiatives Pvt. Ltd. Vs Union of India R/Special Civil Application No. 16476 of 2021 |
| 4. | Scope of Governmental authority Service Tax Regime | 13.10.2023 | Supreme Court of India | Commissioner, Customs Central Excise Vs M/s Shapoorji Pallonji CIVIL APPEAL NO. 3992/2023 |
| 5. | Letting out of hostel is exempt from GST | 22.03.2024 | Madras High Court | Thai Mookambikaa Ladies Hostel Vs Union of India W.P.No.28486 of 2023 |
| 6. | Whether central or state boards eligible for exemption as educational institution | 16.04.2024 | Delhi High Court | National Board Of Examination In Medical Sciences Vs Union of india & ORS W.P.(C) 1298/2023 & CM No.4924/2023 |
| 7. | Exemption Of Hostel Services Available | 04.12.2025 | Supreme Court of India | The State Of Karnataka & Anr Vs Taghar Vasudeva Ambrish & Anr CIVIL APPEAL NO. 7846 OF 2023 |
Payment of Tax, Interest or late fees or penalty – (3)
| S.No. | Subject | Date of decision | Court | Case Name/Case No. |
| 1. | Interest cannot be levied on Gross GST Liability before adjusting ITC | 06.01.2020 | Madras High Court | M/s.Refex Industries Limited Vs The Assistant Commissioner of CGST & Central Excise Writ Petition Nos.23360 and 23361 of 2019 & WMP Nos.23106 and 23108 of 2019 |
| 2. | Interest not applicable if taxpayer has ITC balance. | 29.09.2020 | Madras High Court | M/s. Maansarovar Motors Private Limited Vs The Assistant Commissioner W.P.Nos.28437 of 2020 |
| 3. | Payment of pre deposit from ITC not allowed. | 07.10.2021 | Orissa High Court | Jyoti Construction Vs Deputy Commissioner of CT GST W.P.(C) Nos.23508 of 2021 |
| 4. | No interest under section 50 of CGST Act if there is balance in Electronic credit ledger | 22.03.2022 | Jharkhand High Court | Ms Narsingh Ispat Limited vs UOI W.P (T) No. 1261 of 2020 |
| 5. | Bail amount can be paid by Credit Ledger | 29.04.2022 | Delhi High Court | Amit Gupta Vs Directorate General of GST W.P.(CRL) 1267/2021 |
| 6. | Payment of Predeposit from ITC-is Allowed | 16.09.2022 | Bombay High Court | Oasis Realty Vs Union of India W.P. (ST) No. 23507 of 2022 |
| 7. | Concession in late fees has retrospective effect otherwise it violates Article 14 | 22.11.2023 | Kerala High Court | Saloom Trading Vs The Superintendent, Central Goods And Services Tax WP(C) NO. 32069 OF 2023 |
| 8. | No interest if tax is deposited cash ledger though 3B not filed | 23.01.2024 | Madras High Court | M/s.Eicher Motors Limited Vs The Superintendent of GST and Central Excise W.P.Nos.16866 & 22013 of 2023 |
| 9. | No late fees if returns filed before due dates of amnesty schemes | 09.04.2024 21.12.2024 | Kerala High Court Himachal High Court | Anishia Chandrakanth Vs The Superintendent WP(C) NO. 30644 OF 2023 M/s R.T.Pharma Vs Union of India & Ors CWP No. 4899 of 2024 |
| 10. | No General Penalty when Late Fee levied | 04.02.2025 | Madras High Court | Tvl.Jainsons Castors & Industrial Products Vs The Assistant Commissioner (ST) W.P.No.36614 of 2024 and W.M.P.No.39493 of 2024 |
Registration in GST – (4)
| S.No. | Subject | Date of decision | Court | Case Name/Appeal No. |
| 1. | Cancellation on False ground | 05.08.2021 | Kerala High Court | F R Trade Links Vs. State Tax Officer WP(C) No. 28917 of 2020 |
| 2. | Registration cannot be cancelled of buyer due to fault of seller | 14.10.2021 | Orissa High Court | Bright Star Plastic Industries Vs Additional Commissioner of Sales Tax W.P.(C)No.15265 of 2021 |
| 3. | HC directs restoration of GST registration on payment of tax, penalty & uploading of returns even if application for restoration of time has been expired. | 31.01.2022 | Madras High Court | Tvl. Suguna Cutpiece Center Vs The Appellate Deputy Commissioner W.P. Nos. 25048, 25877 and 14508 of 2021 |
| 4. | Cancellation of registration violates fundamental right | 20.06.2022 | Uttarakhand High Court | Vinod kumar Vs Commissioner of Uttarakhand State GST and others Special Appeal No. 123 of 2022 |
| 5. | Cancellation of Registration without following Principle of Natural Justice and illegalities at assessment stage cannot be cured by appellate stage | 12.06.2023 | Madhya Pradesh High Court | M/s Ultra Steel Vs The State Of Madhya Pradesh WRIT PETITION No. 21659 of 2022 |
| 6. | No reason supplied for cancellation of registration SCN set aside | 08.08.2023 | Delhi High Court | M/s Cuthbert Oceans LLP Vs The Superintendent Of CGST W.P.(C) 10421/2023 & CM APPL. 40335/2023 |
| 7. | SCN should state what is alleged fraud and which statement was alleged to be a misstatement and which fact was suppressed | 31.08.2023 | Delhi High Court | M/s Frequent Logistics Services PVT.Ltd Vs Commissioner Goods And Service Tax Department And Ors. W.P.(C) 11311/2023 |
| 8. | SCN did not clarify the nature of fraud, or wilful misstatement or suppression of facts therefore quashed | 01.09.2023 | Delhi High Court | Green Polymers Vs UOI W.P.(C) 11610/2023 |
GST ITC-(5)
| S.No. | Subject | Date of decision | Court | Case Name/Appeal No. |
| 1. | DVAT: ITC cannot be denied to genuine purchaser if guilty seller do not deposit the tax | 26.10.2017 | Delhi High Court | Quest Merchandiising India Pvt. Ltd. Vs Goverment of NCT of Delhi W.P.(c) 6093/2017 |
| 2. | HC allows set off of ITC received from Construction against GST Payable on Rent | 17.04.2019 03.10.2024 | Orissa High Court Supreme Court of India | Safari Retreats Private Limited Vs Chief Commissioner of Central Goods & Service tax W.P. (C) No. 20463 of 2018 Chief Commissioner of Central Goods and Service Tax & Ors Vs M/s Safari Retreats Private Ltd. & Ors CIVIL APPEAL NO. 2948 OF 2023 |
| 3. | ITC eligible to buyer even if seller have not deposite the tax | 24.02.2021 | Madras High Court | D.Y. Beathel Enterprises Vs State Tax Officer (Data Cell) W.P.(MD) Nos. 2127 of 2021 |
| 4. | HC allows rectification of GSTR 3B | 09.03.2021 | High Court of Gujarat | M/s Deepak Print Vs UOI R/Special Civil Application No. 18157 of 2019 |
| 5. | No Reversal of ITC in respect of loss of inputs during a manufacturing process | 24.06.2021 | Madras High Court | ARS Steels & Alloy International Pvt. Ltd. Vs State Tax Officer W.P. Nos.2885 of 2020 |
| 6. | GSTR 3B cannot be rectified | 28.10.2021 | Supreme Court of India | Union of India Vs Bharti Airtel Ltd. & Ors Civil Appeal No. 6520 of 2021 |
| 7. | ITC available – Supplier Regd cancelled | 13.12.2021 | Calcutta High Court | LGW Industries Limited & Ors. Vs Union of India & Ors. WPA No. 23512 of 2019 |
| 8. | Restoration of ITC due to payment of tax through DRC 03 | 07.04.2022 | Gujarat High Court | I Tech Plast India Pvt. Ltd. Vs State Of Gujarat R/Special Civil Application No. 3653 Of 2021 |
| 9. | S 16(4) No ITC is Available | 20.04.2022 | MP High Court | M/S R.K. Modi And Sons Vs Union of India W.P. No. 21074 of 2021 |
| 10. | GST officers do not have the jurisdiction | 10.11.2022 | Ranchi high Court | M/s Usha Martin Limited Vs Additional Commissioner W.P.(T) No. 3055 of 2022 |
| 11. | Registration Restored for Availment of Trans Credit | 17.11.2022 | Bombay High Court | Euro Pratik Sales Corporation Vs Union of India W.P. NO.3380 of 2022 |
| 12. | Igst paid instead of cgst and sgst allowed rectification | 09.03.2023 | Madras High Court | Deepa traders Vs Principal Chief Commissioner of GST W.P.No.12382 of 2020 |
| 13. | Reversal of ITC in the hands of purchaser is protective assessment | 20.03.2023 | Madras High Court | Pinstar Automotive India Pvt. Ltd Vs Additional Commissioner W.P.No.8493 of 2023 |
| 14. | The department cannot deny ITC on cancellation of registration of supplier | 12.06.2023 | Calcutta High Court | M/s. Gargo Traders Vs The Joint Commissioner, Commercial Taxes WPA 1009 of 2022 |
| 15. | Is Section 16(4) constitutionally valid? | 18.07.2023 | Andhra Pradesh High Court | Thirumalakonda Plywoods Vs The Assistant Commissioner W.P.No.24235 of 2022 |
| 16. | ITC cannot be denied if proceedings are not initiated against supplier | 02.08.2023 | Calcutta High Court | Suncraft energy Pvt.Ltd & Anothers Vs The Assistant Commissioner MAT 1218 OF 2023 |
| 17. | ITC can be denied if selling dealer do not deposits the tax with the Government | 18.08.2023 | Patna High Court | M/s Aastha Enterprises Vs The State of Bihar Civil Writ Jurisdiction Case No.10395 of 2023 |
| 18. | Held constitutional validity of Section 16(4) | 08.09.2023 | Patna High Court | Gobinda Construction Vs UOI Civil Writ Jurisdiction Case No. 9108 of 2021 |
| 19. | Proviso to Rule 36(4) allowed to avail ITC cumulatively for the period Feb 2020 to August 2020 | 05.09.2023 | Allahabad High Court | M/S Vivo Mobile India Private Ltd Vs Union of India and 4 others WRIT TAX No. – 433 of 2021 |
| 20. | On the basis of GSTR 2A credit cannot be denied | 12.09.2023 | Kerala High Court | Diya Agencies Vs The State Tax Officer WP(C) NO. 29769 OF 2023 |
| 21. | Section 16(4) is valid | 20.10.2023 | Chhattisgarh High Court | M/s Jain Brothers,Thakur Road,Jagdalpur,Bastar Vs Union of India Writ Petition (T) No.191 of 2022 |
| 22. | Credit can be claimed even after the expiry of S 16(4) | 24.11.2023 | Madras High Court | Tvl.Kavin HP Gas Gramin Vitrak Vs The Commissioner of Commercial Taxes, Office W.P.(MD).Nos.7173 and 7174 of 2023 W.M.P.(MD)Nos.6764 and 6765 of 2023 |
| 23. | S 16(4) of CGST Act is constitutionally valid | 13.12.2023 | Calcutta High Court | M/s. Bba Infrastructure Limited Vs Senior Joint Commissioner Of State Tax And Others MAT NO. 1099 OF 2023 |
| 24. | Request the authority to first investigate the supplier | 15.12.2023 | Calcutta High Court | Diamond Beverages Private Limited & Anr. Vs The Assistant Commissioner of CGST & CX, Taltala Division II Kolkata South Commissionerate & Ors M.A.T. 1948 of 2023 |
| 25. | Annual return is one of the basis of claim of Credit | 20.02.2024 | Madras High Court | M/s.Sri Shanmuga Hardwares Electricals Vs The State Tax Officer W.P.Nos.3804, 3808 & 3813 of 2024 |
| 26. | Refund allowed to recipient if supplier has paid the tax | 19.03.2024 | Delhi High Court | Pedersen Consultants India Pvt Ltd Vs Union of India W.P.(C) 1039/2024 |
| 27 | No need of reversal of IGST credit wrongly claimed instead of cgst and sgst CGST and SGST credit claimed instead of IGST is valid claim of ITC | 30.04.2024 26.11.2024 | Calcutta High Court Kerala High Court | M/s Cosyn Limited Vs Assistant Commissioner of State Tax M.A.T. 2411 of 2023 Rejimon Padickapparambil Alex Vs Union of India WA NO. 54 OF 2024 |
| 28. | No ITC from bogus firm whose registration cancelled retrospectively | 14.05.2024 | Allahabad High Court | M/S Rajshi Processors Raebareli Thru Vs State Of U.P. Thru. Prin WRIT TAX No. – 128 of 2024 |
| 29. | ITC can be claimed in Annual Return specially cess | 21.05.2024 | Calcutta High Court | Ankit Kumar Agarwal Vs The Assistant Commissioner of State Tax M.A.T. 939 of 2024 |
| 30. | Last date of availment of credit is 30th Nov starting from period 2017-18 | 04.06.2024 | Kerala High Court | M/s M.trade Links Vs Union of India WP(C) NO. 31559 OF 2019 |
| 31. | Cancellation of regd not justified on prima facie investigation and violation of R 86B | 20.09.2024 | Himachal High Court | M/s A.M. Enterprises Vs State of Himachal Pradesh & Ors CWP No.1517 of 2024 |
| 32. | ITC available on advance payment on the basis of refund voucher | 14.11.2024 | Bombay High Court | L & T IHI Consortium Vs Union of India WRIT PETITION NO. 2980 OF 2019 |
| 33. | SC uphelds itc cannot be denied on sellers mistake | 24.03.2025 | Supreme Court of India | Union Of India & Ors Vs Brij Systems Ltd & Ors SPECIAL LEAVE PETITION (CIVIL) Diary No. 6334/2025 |
| 34. | Supplier shall pay tax if recipient has paid the tax to the supplier | 13.06.2025 | Jharkhand High Court | M/s R.K. Transport & Constructions Limited Vs State of Jharkhand W.P. (T) No. 1624 of 2024 |
| 35. | Transfer of ITC from one state to another on amalgamation | 24.07.2025 | Bombay High Court | Umicore Autocat India Private Limited Vs Union of India WRIT PETITION NO. 463 of 2024 |
GST Return-(6)
| S.No. | Subject | Date of decision | Court | Case Name/Case No. |
| 1. | Amendment to GSTR 1 allowed | 18.10.2022 | Jharkhand High Court | Mahalaxmi Infra Contract Ltd. Vs GST Council through the Secretary Jharkhand W.P.(T) No. 2478 of 2021 |
| 2. | Rectification of GSTR 1 not allowed | 31.10.2022 | Telangana High Court | Yokahama India vs State of Telangana w.p. No. 15284 of 2022 |
| 3. | E-way bill is only a document supporting the transport and assessment cannot be based on the E-way bill. | 27.04.2023 | Patna High Court | M.S. Cycle Shop Vs The State of Bihar Civil Writ Jurisdiction Case No.4325 of 2023 |
| 4. | Rectification of GSTR-1 | 06.01.2023 | Karnataka High Court | M/S Wipro Limited INDIA V/s The Assistant Commissioner of Central Taxes Writ Petition No. 16175 OF 2022(T-RES) |
| 5. | Rectification on GSTR 3B allowed – Claimed ITC in wrong heads | 08.12.2023 | Kerala High Court | Chukkath Krishnan Praveen Vs State Of Kerala WP(C) NO. 41219 OF 2023 |
| 6. | GSTR-1 is allowed to be rectified manually | 14.12.2023 | Bombay High Court | Star Engineers (I) Pvt. Ltd Vs UOI WRIT PETITION NO.15368 OF 2023 |
| 7. | Rectification of GSTR-1 allowed | 29.07.2024 21.03.2025 | Bombay High Court Supreme Court of India | Aberdare Technologies (P.) Ltd. Vs Central Board of Indirect Taxes & Customs Writ Petition NO. 7912 OF 2024 Central Board of Indirect Taxes and Customs Vs Aberdare Technologies (P.) Ltd SLP (CIVIL) No. 7903 of 2025 |
| 8. | Rectification of DRC 03 is allowed | 12.06.2025 | Calcutta High Court | Kamdhenu Udyog P Ltd. & anr Vs The Deputy Commissioner of Revenue, Bhabanipur Charge & ors. WPA 9957 of 2025 |
ISD-(7)
| S.No. | Subject | Date of decision | Court | Case Name/Case No. |
| 1. | ITC Transfer From One State To Another Is Not An Inward Supply | 17.05.2022 | Orissa High Court | JSW Steel Vs UOI W.P. (C) No. 10052 of 2022 |
GST Refunds-(8)
| S.No. | Subject | Date of decision | Court | Case Name/Appeal No. |
| 1. | ITC shall not lapse | 17.07.2019 | Gujarat High Court | Shabnam Petrofils Pvt. Ltd. Vs UOI Special Civil Application No.20626 of 2018 |
| 2. | IGST refund w/wo payment of tax | 20.10.2020 | Gujarat High Court | Cosmo films limited vs UOI R/SPECIAL CIVIL APPLICATION NO. 15833 of 2018 |
| 3. | Denial of IGST refund for availing Drawback HC directs Commissioner to dispose IGST refund claim | 17.02.2021 | Gujarat High Court | M/s Asian Organo Industries Vs The Principal Commissoner Of Customs R/special Civil Application No. 20996 Of 2019 |
| 4. | With holding of GST Refund Order was Quashed as no Reasons of Fraud or Malfeasance | 17.02.2021 | Allahabad High Court | M/S Bushrah Export House Thru Sole Prop.Asif Ali Vs UOI MISC. BENCH No. – 2581 of 2021 |
| 5. | The refund formula of inverted duty structure challenged | 13.12.2021 | Supreme Court | UOI Vs VKC Footsteps India Pvt Ltd Civil Appeal No 4810 of 2021 |
| 6. | Can Refund application under section 54 of GST be filed manually | 13.01.2022 | Gujarat High Court | M/s. Ayana Pharma Limited Through Its Autho. Reps. Mulraj K Chheda vs UOI R/Special Civil Application No. 14158 Of 2021 |
| 7. | Grant provisional refund till the investigation is going on | 28.01.2022 | Bombay High Court | R. K. Copper and Alloy LLP-Appellant Vs UOI WRIT PETITION (L) NO. 30843 OF 2021 |
| 8. | Whether refund of unutilized ITC for zero rated supplies effected by an SEZ Unit shall be provided | 08.03.2022 | Madras High Court | M/s. ATC Tires Private Limited vs Joint Commissioner of GST W.P(MD) No.949 of 2022 |
| 9. | Whether refund of unutilized ITC accumulated on account of inverted tax structure on Bulk Gas be allowed | 11.03.2022 | Calcutta High Court | M/s. Shivaco Associates & Anr. Vs Joint Commissioner of State Tax, & Ors. WPA No. 54 of 2022 |
| 10. | Cannot go beyond SCN without giving opportunity of being heard refund case | 31.03.2022 | Gujarat High Court | State of Gujarat Vs M/S Uni Well Exim R/SPECIAL CIVIL APPLICATION NO. 885 of 2021 |
| 11. | Refund available inspite of duty drawback | 08.04.2022 | Madras High Court | Numinous Impex (I) Pvt. Ltd. vs The Commissioner of Customs W.P.(MD)No.20468 of 2021 |
| 12. | Payment of interest on refund @ 6% p.a. and not 9% p.a. | 19.04.2022 | Supreme Court of India | UOI Vs Willowood Chemicals CIVIL APPEAL NOS.2995-2996 OF 2022 |
| 13. | Can refund be denied of input tax credit as incident of tax has been passed on to the recipient when services are rendered abroad | 09.06.2022 | Bombay High Court | Jar Productions Private Limited vs UOI & Ors WRIT PETITION NO.1143 OF 2021 |
| 14. | If goods are not subjected to cess it is treated as exempt supply for the purposes of cess act and liable to be excluded from adjusted total turnover | 10.06.2022 | Calcutta High Court | Electrosteel Castings Limited Vs The Assistant Commissioner WPA No. 12676 of 2021 The Principle Commissioner Vs Joint Commissioner W.P.A No. 17567 of 2021 |
| 15. | Grant 90% of refund even if shipping bill is struck due to software problem | 02.12.2022 | Gujarat High Court | Aartos International Llp (Formerly Azuvi International LLP) Vs Deputy Commissioner R/special Civil Application No. 14649 Of 2022 |
| 16. | Manual claim of refund | 09.12.2022 | Andhra Pradesh High Court | M/s. Varshan Enterprises v. Office of the GST Council Writ Petition No.10637 of 2021 |
| 17. | IGST refund claim cannot be withheld when ITC towards purchase from risky supplier had already been reversed | 03.02.2023 | Gujarat High Court | M/s. Choksi Exports vs UOI R/special Civil Application No. 23798 Of 2022 |
| 18. | Quashes 1.5 times of domestic turnover | 16.02.2023 | Karnataka High Court | M/s Tonbo Imaging India Pvt Ltd vs UOI Writ Petition No. 13185 Of 2020 (T-res) |
| 19. | Procedure for payment of IGST on past imports against AA with pre-import condition to avail ITC | 28.04.2023 | Supreme Court of India | Union of India & ORS vs Cosmo Films Limited Civil Appeal No(S). 290 OF 2023 |
| 20. | GST refund cannot Be held With the based on Revenue’s Appeal Intent | 08.05.2023 | Delhi High Court | Alex Tour And Travel Private Limited Vs Assistant Commissioner. W.P.(C) 5722/2023 |
| 21. | Can a refund application be filed for the same period again after it has been sanctioned once before | 13.07.2023 | Gujarat high Court | Messrs Shree Renuka Sugars Ltd. Vs State Of Gujarat R/SPECIAL CIVIL APPLICATION NO. 22339 of 2022 |
| 22. | Refund cannot be denied if payment is received in converted FX into INR | 16.01.2025 | Calcutta High Court | Mr. Bimal Jhunjhunwala Vs The Assistant Commissioner MAT 1219 of 2023 |
| 23. | Quashing of Rule 96(10) – Advance Authorisation and EOU | 10.10.2024 | Kerala High Court | M/s. Sance Laboratories Private Limited Vs Union of India WP(C) NO. 17447 OF 2023 |
| 24. | Refund allowed even after 2 years since not covered under section 54 | 12.12.2024 | Gujarat High Court | Messrs Aalidhra Texcraft Engineers & Anr. Vs Union of India & Ors R/SPECIAL CIVIL APPLICATION NO. 14554 of 2024 |
| 25. |