E-Magazine: 100+ GST Judgments | January 2026 Edition

Stay ahead in GST practice with our January 2026 E-Magazine featuring 100+ important GST judgments from the Supreme Court, High Courts, and Appellate Authorities, carefully curated for professionals who deal with GST on a daily basis.

This e-magazine covers all key and recurring GST issues including Input Tax Credit, GST Refunds, Registration & Cancellation, Assessment & Adjudication, Search, Seizure & Attachment, Penalty & Interest, Transitional Credit, Limitation, E-way Bill issues, and Procedural Compliance—with clear legal takeaways from each ruling.

Why you should buy this e-magazine:

• ✅ 100+ latest and landmark GST judgments till January 2026
• ✅ Concise, practitioner-friendly summaries for quick understanding
• ✅ Clickable index & easy search for instant reference
• ✅ Ideal for advisory, compliance, audits & litigation

📘 An essential digital reference for GST practitioners, CAs, Advocates, corporates, consultants, and students.

Index

Supreme court

1. Educational Consultancy Services Not ‘Intermediary’ Under GST: Supreme Court
2. Supreme Court Upholds Validity of Email Service of Personal Hearing Notices U/s 169 of CGST Act
3. Supreme Court Upholds Validity of Consolidated GST SCN in Fraudulent ITC Cases
4. Supreme Court Grants Bail in Rs. 315 Crore Fake ITC Case, Cites Prolonged Custody and Delay in Trial

Delhi High Court

5. Delhi HC Quashes Retrospective GST Registration Cancellation, Imposes Rs. 10K Cost On Assessee
6. Continued Non-Functioning of GSTAT Impacting Taxpayers’ Statutory Right: Delhi High Court Seeks Affidavit from FinMin
7. DGFT Can’t Curtail Export Incentives by “Clarificatory” Circular: Delhi HC
8. Physical Surrender Not Mandatory Where Accused Regularly Appeared Before Trial Court: Supreme Court Grants Bail to Accused in GST Fake Invoice
9. Wrong SGST Payment Triggers Rs. 10.91 Lakh Refund Dispute: Delhi HC Sends Vodafone Idea to GSTAT
10. Whether Transfer of Development Rights Attracts Service Tax Under Finance Act, 1994? Delhi HC To Decide
11. Delhi HC Pulls Up DGGI for Delay In Probe; Refuses to Cancel Bail in Rs. 72 Crore GST Evasion Case

Case Title: DGGI Versus Kamal Kishore Aggarwal

12. Delhi High Court Directs GST Dept. to Decide Export Refund Claim Within 4 Weeks, Flags Statutory Interest Liability
13. Rs. 10.9 Lakh GST Demand Invalid as SCN Uploaded On GST Portal Under ‘Additional Notices’ Tab : Delhi HC
14. Taxpayer Can’t Escape Statutory Consequences by Shifting Blame to CA for Failure to Respond to GST Portal SCN: Delhi High Court
15. Delhi High Court Directs GST Dept. to Decide Export Refund Claim Within 4 Weeks, Flags Statutory Interest Liability

Bombay high court

16. Composite GST SCN Covering Multiple FYs Quashed: Bombay High Court
17. Assignment of Long-Term Industrial Lease Not ‘Supply’ Under GST; Bombay HC Quashes Rs. 27 Lakh Demand
18. Bombay High Court Questions Jurisdiction of GST SCNs Based on 1/3rd Land Valuation Rule, Grants Interim Protection
19. No Stay On Bombay HC’s Order Allowing Inter-State Transfer of Unutilised GST ITC After Amalgamation; SC Issues Notice
20. 13 Insurers Move Bombay HC Against GST Demand on Co-Insurance Premium and Ceding Commission
21. Whether GST Dept. Can Classify Products at 18% Based on Itemised Sale? Bombay HC Grants Interim Stay
22. 3 Month Gap Between GST SCN and Final Order Is Mandatory: Bombay High Court
23. Levy of IGST Interest, Penalty Under Customs Law: Supreme Court Issues Notice on Centre’s Plea Challenging Bombay HC Ruling

Madras high court

24. Maintain Records or Face Consequences: Madras HC Cautions Assessees Against Inconsistent Defences Under GST
25. Madras High Court Refuses to Interfere with GST Assessments Passed After Repeated Hearing Opportunities
26. Madras High Court Revokes GST Registration Cancellation for Non-Filing of Returns After Accepting Genuine Cause
27. Madras High Court Quashes GST ITC Reversal Order, Applies Retrospective Relief Under Amended Section 16(5)
28. Madras HC Clarifies ‘Relevant Period’ for ITC Refund Calculation Under GST, Allows Exporter to Refile Claim
29. No General Penalty U/s 125 Once Late Fee Is Payable On Belated GSTR-9 Filing: Madras HC
30. Ignoring CBIC Circulars on Rule 28 Valuation Vitiates GST Demand on Corporate Guarantee: Madras High Court
31. Mere Uploading Of Notices On GST Portal Without Ensuring Effective Service Is Empty Formality: Madras HC
32. GST Appeal Can’t Be Rejected for Minor Delay Caused by Portal Upload: Madras High Court
33. Madras High Court Revokes GST Registration Cancellation of Taxpayer Due to Health Issues
34. No Response on GST Portal? Officer Must Explore Other Modes Under Section 169, Preferably RPAD: Madras High Court
35. Mere Uploading Of Notices On GST Portal Without Ensuring Effective Service Is Empty Formality: Madras HC
36. GST Dept. Can’t Reopen Scrutiny After Dropping Proceedings U/s 61(2): Madras High Court
37. Double Taxation Impermissible: Madras HC Quashes Duplicate GST Interest Demand
38. GST ITC Can’t Be Denied on Limitation Grounds After Retrospective Insertion of S. 16(5) of CGST Act: Madras HC
39. Uploading GST Notices on Portal Alone Is an ‘Empty Formality’: Madras High Court Quashes Ex Parte Assessment
40. Is 18% GST Applicable On Nestlé’s Milky Bar Eclairs? Madras HC Stays GST Demand Against Nestlé

Calcutta High Court

41. GST Appellate Authority Can’t Enhance Tax Liability Without Notice and Hearing: Calcutta High Court
42. SC’s Mohit Minerals Ruling Applies Retrospectively: Calcutta HC Quashes IGST Demand on Ocean Freight
43. Procedural Lapses in Customs Systems Can’t Lead to Reversal of Import ITC: Calcutta High Court
44. ‘Reason to Believe’ Need Not Be Detailed in Seizure Memo: Calcutta HC Upholds Betel Nuts
45. Electronic Credit Ledger Can’t Be Blocked Beyond 1 Year U/R 86A: Calcutta High Court
46. GST Dept. Can’t Seize Cash Without Evidentiary Link to Tax Evasion: Calcutta High Court
47. GST Adjudication Order Invalid If Based on Grounds Not Raised in SCN: Calcutta HC

Kerala High Court

48. GST Demand Order On Portal Is A Valid Service: Kerala HC Refuses to Entertain Petition After 2 Year Delay
49. GST Dept. to Trace or Certify Loss of Original Title Deed Furnished as Security By Taxpayer: Kerala High Court

Karnataka High Court

50. Karnataka HC Quashes Demand Of GST Under RCM On Affiliation Fee Paid To Foreign University
51. Courts Must Not Interfere at Nascent Stage of Economic Crime Investigations: Karnataka HC Declines to Quash GST Arrest
52. Non-Filing of LUT Before Export Not Fatal to GST Refund Claims: Karnataka High Court
53. Composite GST SCN U/s 74 Invalid: Karnataka HC
54. GST Recovery From Third-Party Company Quashed; Karnataka HC Reaffirms Limits on Garnishee Proceedings
55. Karnataka HC Grants Bail in GST Fraud Case, Holds Fear of Witness Tampering Unfounded
56. IGST Refund Proceedings After Omission of Rule 96(10) Quashed: Karnataka High Court
57. Business Support to Foreign Entity Covered Under ‘Export of Services’: Karnataka HC Quashes Rs. 153.52 Crore GST Demand on ‘Intermediary Services’
58. GST Demand Quashed for Breach of S. 75(4): Karnataka HC Rules Personal Hearing Mandatory Before Adverse Order

Rajasthan High court

59. Accused Not Entitled to Discretion in Serious Economic Offences: Rajasthan HC Denies Bail in Rs. 706 Crore GST Evasion Case
60. GST Appeal Limitation | Appellate Authority Powerless to Condone Delay Beyond Statute, But Writ Court Can: Rajasthan HC
61. Deposit Can’t Make Rs. 5 Crore + GST Offence Compoundable, But Bail Need Not Be Cancelled: Rajasthan HC
62. GST Writs Dismissed Citing Alternate Remedy Despite Alleged Non-Service of SCN, Denial of Personal Hearing: Rajasthan HC

Punjab and Haryana High Court

63. DGGI | Huge Discrepancies Between GSTR-3B And GSTR-2B: Punjab & Haryana High Court Denies Anticipatory Bail
64. Can GST Limitation Periods Be Retrospectively Extended Without GST Council Recommendation? Punjab & Haryana HC Examines Scope of Section 168A

Allahabad High Court

65. GST Writ Disposed as GSTAT Becomes Functional: Allahabad HC Grants Extended Window for Appeal
66. GST Tribunal Now Functional: Allahabad HC Directs Assessee to Avail Statutory Appeal Remedy, Grants Time Till June 30, 2026
67. DGGI Ghaziabad | Court Grants 14-Day Judicial Remand in Rs. 36.42 Crore GST ITC Evasion Case
68. DGGI Meerut | Court Sends Delhi-Based GST Accused to 14-Day Judicial Remand in Rs. 75 Crore Fake ITC Case
69. CGST Ghaziabad | Bail of Businessman Accused of Rs. 75 Crore GST Fraud Rejected By Meerut Court
70. GST Penalty on Expired E-Way Bill Quashed Citing Technical Auto-Population Error: Allahabad High Court
71. GST Vehicle Seizure Challenged Despite Available Statutory Appeal: Allahabad HC Refuses Writ Relief
72. GST Assessment Against Deceased Person Invalid, S. 93 Doesn’t Permit Determination After Death: Allahabad HC
73. GST Proceedings Against Deceased Invalid: Allahabad HC Says Entire Action Bad in Law Without Notice to Legal Heirs
74. Time Spent on Rectification Can’t Make Appeal Late: Allahabad HC Allows GST Appeal
75. Allahabad HC Denies ITC on DEPB-Based Imports Not Used Within Uttar Pradesh
76. Allahabad HC Declines to Quash GST Fraud Notice, Directs Dept. To Disclose Adverse Material
77. Wrong SCN Issued; Allahabad HC Quashes GST Demand

AAAR

78. ITC on Firefighting & Public Health Systems Blocked: Tamil Nadu AAAR Upholds Denial Under Section 17(5) for Factory Expansion
79. GST Payable On Hair Transplant Services But Dermatological Treatments Exempted: AAR

AAR

80. GST Not Applicable On Centage Charges Collected For Pure PMC Or Consultancy Services Provided To Govt.: AAR
81. Used Vehicle Dealers Can Claim GST ITC on Business Expenses: AAR
82. No ITC For Goods/Services Utilized For Warehouse/Shed Construction: AAR
83. GST Under RCM Payable On Patent Filing Fees In Japan As it Amounts To Import Of Legal Services: AAR

Andhra pradesh high court

84. GST Best Judgment Assessments Deemed Withdrawn Once Returns Filed Within Extended Time Under Section 62(2): Andhra Pradesh HC
85. Solar Pumping Systems Not ‘Works Contract’; 5% GST Payable: Andhra Pradesh High Court
86. GST Liability Of Legal Heirs Is Limited After Death Of Taxpayer: AP High Court
87. GST Liability Of Legal Heirs Is Limited After Death Of Taxpayer: AP High Court
88. Notification No. 2/2017 Only Fixes Territorial Jurisdiction, Doesn’t Confer Power to Invoke S. 122 CGST Act: Andhra Pradesh HC
89. Single Assessment Order For Several Tax Periods Violates S. 73, 74 of CGST Act: AP HC
90. Industrial Area Roads Public in Nature? Andhra Pradesh HC Flags Wrongful Levy of 18% GST, Orders Fresh Assessment
91. GST Seized Silver Stolen from Police Custody: AP High Court Orders Compensation to Trader

Orissa High Court

92. Writ Jurisdiction Can’t Be Used To Bypass Mandatory Pre-Deposit Once GSTAT Is Functional: Orissa HC
93. Rs. 838 Crore Penalty Proceedings Quashed: Telangana HC Strikes Down CGST Rule Mandating Same-Month ISD Credit Distribution
94. Interest Payable on Refunds of Unconstitutional IGST Levy On Ocean Freight Even If Refunded Within Statutory Time: orrisa HC
95. S. 132 Offences Carry Maximum 5 Year Punishment, Are Magistrate-Triable: Orissa HC Grants Bail in Rs. 85 Crore GST ITC Fraud Case

Gujarat  High Court

96. GST Officers ‘Sat Idle’ Despite Knowing Law, Aided Taxpayer Through Lapses In Gold, Cash Seizure Case: Gujarat HC Orders Inquiry
97. GST Dept. Can’t Jump Straight From Detention To Confiscation During Transit Checks: Gujarat HC
98. GST | Non-Fermented Crushed Tobacco Leaves Packed In Small Retail Pouches Classified As “Chewing Tobacco”:
99. Section 16(2)(c) CGST Act Valid but READ DOWN; ITC Can’t Be Denied to Bona Fide Buyers Says Tripura High Court
100. GST SCN U/s 74 Stayed Citing Absence of Suppression Despite Statutory Disclosure: Gujarat HC
101. IGST Refunds Can’t Be Claimed After Amalgamation Without Proper ITC Transfer: Gujarat HC
102. IGST Refund Claim of Amalgamating Company for Pre-Amalgamation Exports: Gujarat HC to Deliver Judgment Today
103. 3-Day Delay Deserves Condonation Where ‘Sufficient Cause’ Shown: Gujarat High Court Quashes GST Appellate Order
104. Failure To Process Refund Of GST Paid On Transfer Of Leasehold Rights In Land Within Time Could Attract Personal Costs On Erring Officer: Gujarat High Court

Himachal Pradesh High Court

105. Himachal Pradesh HC Allows Manual Filing of GSTR-3B to Claim Missed ITC
106. Patna High Court Quashes GST Assessment for Illegal Inspection, Cautions Tax Officers

Jammu And Kashmir High Court

107. GST Refund Limitation Can’t Be Curtailed Retrospectively: J&K HC Upholds Vested Right to Claim Inverted Duty Refund

Gauhati High Court

108. Gauhati High Court Stays Coercive Action in GST Dispute Over Consolidated Show Cause Notice Covering Six FYs

Madhya Pradesh High Court

109. GST Law Is a Complete Code: MP HC Questions Parallel IPC Prosecution, Grants Anticipatory Bail In ITC Fraud Case
110. ITC on Food, Beverages Allowed When Supplied as Part of Taxable Event Management Package: AAR
111. 5% GST On CKD E-Rickshaw Kits If ‘Essential Character’ Test Is Met: West Bengal AAR
112. GST Registration Cancellation: Uttarakhand HC Allows Time-Barred Revocation Application to Protect Livelihood
113. GST ITC Denial Based on Time Limit U/s 16(4) Revisited After Insertion of Section 16(5): Jharkhand HC Orders Fresh Appellate Review
114. GST Registration Can’t Be Cancelled Without Supply of RUDs : Delhi HC
115. Omission of R. 96(10) Without Saving Clause Nullifies Pending GST Refund Recovery Proceedings: Andhra Pradesh High Court

Telangana High Court

116. Telangana High Court Stays GST Demand Raised Through Composite Order Covering 4 FYs

Tripura High Court

117. Once GSTAT Is Functional, Statutory Remedy Must Be Exhausted: Tripura HC Refuses to Entertain GST Writ Petitions

Lower court

118. Special CBI Court Denies Bail To CGST Deputy Commissioner Prabha Bhandari Citing Non-Cooperation
119. DGGI Ghaziabad | No Anticipatory Bail To Person Accused Of Destroying Evidences And Not Co-Operating During Search Proceedings: Patiala House Court
120. CGST Commissionerate | Meerut Special Court Remands Director of A Company to 14-Day Judicial Custody in Rs. 11.9 Crore Fake ITC Case