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#case law

4 articles tagged with this topic

Gauhati High Court Quashes ₹69.57 Lakh GST Demand Against Silchar Scrap Dealer; Rules Buyer Cannot Be Penalised for Supplier’s Tax Default

Court reaffirms that a bona fide purchasing dealer who has duly paid GST to a registered seller cannot be denied input tax credit merely because the seller failed to remit the tax to the government. Gauhati High Court | GUWAHATI In a significant ruling for trading and manufacturing businesses, the Gauhati High Court has set aside […]

By Team Juristway

Jun 9, 2026

5 min read

GSTAT

GSTAT Dismisses Dow Chemical’s ₹13.41 Cr GST Refund Bid, Rules Procurement Hub Services Are Not Intermediary

Tribunal holds that services rendered by Swiss entity Dow Europe GmbH to its Indian affiliate constitute an import of services liable to GST, rejecting the reclassification as exempt intermediary services. GST Appellate Tribunal, Principal Bench | NEW DELHI The GST Appellate Tribunal (GSTAT), Principal Bench, has dismissed a batch of six appeals filed by M/s Dow […]

By Team Juristway

Jun 9, 2026

6 min read

High Court

Punjab and Haryana High Court Grants Bail to Ludhiana Steel Trader in ₹9.67 Cr GST Fraud Case; Cites Documentary Nature of Evidence and Supreme Court Precedents on Liberty

Court holds that a three-and-a-half month custody period, combined with the wholly documentary character of the evidence and the absence of any flight or tampering risk, tilts the scales firmly in favour of bail, irrespective of the gravity of the alleged offence. Punjab and Haryana High Court, Chandigarh | CHANDIGARH, June 2, 2026 The Punjab and […]

By Team Juristway

Jun 9, 2026

8 min read

High Court

Meghalaya High Court Dismisses Jorabat-Shillong Expressway Company’s Writ Against ₹112 Cr GST Demand; Directs Petitioner to Exhaust Statutory Appeal

Division Bench holds that classification of BOT annuity receipts—whether taxable construction services or exempt road-access services—raises mixed questions of law and fact unsuitable for writ adjudication, and finds no patent jurisdictional defect or violation of natural justice that would warrant bypassing the appellate remedy under Section 107 of the CGST Act. Gauhati High Court, Shillong […]

By Team Juristway

Jun 9, 2026

9 min read

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