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#GST Case Law

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Gauhati High Court Upholds Consolidated Show Cause Notices Under Sections 73 and 74 of the CGST Act: Tata Projects Limited v. Union of India

Gauhati High Court Upholds Consolidated Show Cause Notices Under Sections 73 and 74 of the CGST Act: Tata Projects Limited v. Union of India Court: Gauhati High Court | Bench: Justice Devashis Baruah | Case No.: WP(C)/2922/2025 (with WP(C)/20/2026 and WP(C)/1113/2026) | Date: June 8, 2026 | Citation: 2026:GAU-AS:8028 Key Takeaways There is no statutory […]

By Team Juristway

Jun 15, 2026

8 min read

High Court

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

GSTAT

GSTAT Dismisses Dow Chemical’s ₹13.41 Crore GST Refund Claims, Holds Swiss Affiliate’s Services Are Not “Intermediary”

India’s GST Appellate Tribunal upholds the Revenue’s position that procurement services rendered by Switzerland-based Dow Europe GmbH to its Indian affiliate constituted an import of services — rejecting six consolidated refund appeals spanning January to June 2022 and holding that a centralised group hub providing core services to a sister concern cannot be characterised as […]

By Team Juristway

Jun 9, 2026

6 min read

High Court

Rajasthan High Court Upholds ₹16.36 Crore GST Demand on Highway Builder: BOT-Toll Arrangement Is a Taxable Works Contract, Not Exempt

JODHPUR, May 22, 2026 — In a ruling of significant consequence for the infrastructure sector, the Rajasthan High Court has upheld a GST demand of ₹16.36 crore against a highway concessionaire, holding that the construction and maintenance of a national highway on a Build-Operate-Transfer (BOT-Toll) basis constitutes a taxable “works contract” and that the right to […]

By Team Juristway

Jun 3, 2026

6 min read

High Court

“Bail Is the Rule, Jail Is the Exception”: Allahabad High Court Grants Bail to Company Director in ₹28.61 Crore GST Evasion Case

PRAYAGRAJ, May 25, 2026 — Reaffirming the well-settled principle that pre-conviction detention is not meant to be punitive, the Allahabad High Court has granted bail to Dhruv Seth, a director of an online gaming company accused of evading GST to the tune of ₹28.61 crore, holding that the prosecution had failed to demonstrate any exceptional circumstances […]

By Team Juristway

Jun 3, 2026

3 min read

High Court

Allahabad High Court Refuses to Entertain Belated Writ Petition; Holds Statutory Appeal Deadline Under GST Act Cannot Be Circumvented

PRAYAGRAJ, May 26, 2026 — In a judgment that reinforces the principle that writ jurisdiction cannot be used as a backdoor to bypass statutory limitation periods, the Allahabad High Court has dismissed a writ petition challenging an assessment order that was nearly a year old, holding that the petitioner’s failure to file a timely statutory appeal […]

By Team Juristway

Jun 3, 2026

2 min read

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