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SC: Upholds High Court’s judgment relegating Sodexo’s “manifold contentions” to statutory appeal

Sep 04, 2026
  • In Favour of Respondent
  • Citation Number : TS-684-SC-2026-GST
GST Appellate Tribunal

GSTAT: GSTR-2A/ GSTR-3B difference justifies verification but not conclusive proof of wrongful ITC-availment

Sep 04, 2026
  • In Favour of Appellant
  • Citation Number : TS-683-GSTAT-2026-GST
GST Appellate Tribunal

GSTAT: Same tax-rate on input-output not a bar to IDS refund; Packing materials qualify as inputs

Sep 04, 2026
  • In Favour of Respondent
  • Citation Number : TS-682-GSTAT-2026-GST
High Court

HC: Blocking of electronic credit ledger permissible u/s 79 for recovery of determined dues

Sep 04, 2026
  • In Favour of Respondent
  • Citation Number : TS-681-HC(MAD)-2026-GST
High Court

HC: Despite arguable case against registration-cancellation, refuses interim stay where Assessee admittedly had no business at declared premises

Sep 04, 2026
  • In Favour of Not Applicable
  • Citation Number : TS-678-HC(BOM)-2026-GST
High Court

HC: Remands GST assessments on seigniorage and DMFT charges where earlier seigniorage demands remain pending in appeal

Sep 04, 2026
  • In Favour of Appellant
  • Citation Number : TS-679-HC(MAD)-2026-GST
High Court

HC: Following Goodluck India, quashes communication seeking IGST-refund denial due to omission of Rule 96(10)

Sep 04, 2026
  • In Favour of Appellant
  • Citation Number : TS-676-HC(GUJ)-2026-GST
Supreme Court

SC: Following Aerocom Cushions, SC dismisses SLP against HC-judgment on GST-levy on leasehold rights assignment

Sep 04, 2026
  • In Favour of Respondent
  • Citation Number : TS-680-SC-2026-GST
High Court

HC: SCNs returned unserved, partner refused notice; Madras HC sets-aside assessment orders and remands subject to 100% payment

Sep 04, 2026
  • In Favour of Appellant
  • Citation Number : TS-675-HC(MAD)-2026-GST
High Court

HC: Sets aside assessment order noting reverse charge supplies wrongly treated as ineligible exempt supplies

Sep 04, 2026
  • In Favour of Appellant
  • Citation Number : TS-674-HC(MAD)-2026-GST
Supreme Court

SC: Entrusts GSTAT President with concerns over negligible listing and disposal of appeals

Sep 03, 2026
  • In Favour of Not Applicable
  • Citation Number : TS-677-SC-2026-GST
Supreme Court

SC: Relaxes bail condition in Rs. 30.21 cr GST offence case; Accepts family assets for security bond

Sep 03, 2026
  • In Favour of Appellant
  • Citation Number : TS-673-SC-2026-GST
High Court

HC: Copy of Madras HC order quashing construction-cum-leasing ITC denial for non-consideration of Safari Retreats ratio

Sep 03, 2026
  • In Favour of Petitioner
  • Citation Number : TS-672-HC(MAD)-2026-GST
High Court

HC: Disposes Rule 96(10) challenges following SC’s Goodluck India ruling; Directs refund of duty deposited

Sep 03, 2026
  • In Favour of Petitioner
  • Citation Number : TS-671-HC(MAD)-2026-GST
High Court

HC: Permits manual SPL-01 filing for section 128A waiver despite Circular bar, citing portal glitches

Sep 02, 2026
  • In Favour of Petitioner
  • Citation Number : TS-670-HC(CAL)-2026-GST
GST Appellate Tribunal

GSTAT: Issuing unconditional, non-expiring Electronic Gift Vouchers a valid compliance u/s 171 for passing profiteered amount

Sep 02, 2026
  • In Favour of Respondent
  • Citation Number : TS-669-GSTAT(DEL)-2026-GST
GST Appellate Tribunal

GSTAT: Fake invoices from non-existent suppliers justify Section 74 invocation; Consolidated SCN permissible

Sep 02, 2026
  • In Favour of Both
  • Citation Number : TS-668-GSTAT-2026-GST
GST Appellate Tribunal

GSTAT: Affiliation not ‘accreditation’, taxable at 18%, sustains levy on annual registration and late registration charges

Sep 01, 2026
  • In Favour of Both
  • Citation Number : TS-667-GSTAT(DEL)-2026-GST
GST Appellate Tribunal

GSTAT: Demand basis GSTR-2A/3B mismatch unsustainable without invoice-wise verification & personal hearing; Remands matter

Sep 01, 2026
  • In Favour of Appellant
  • Citation Number : TS-666-GSTAT-2026-GST
High Court

HC: Declines writ interference in alleged ITC racket involving 107 fake firms; Cites need for detailed factual examination

Sep 01, 2026
  • In Favour of Respondent
  • Citation Number : TS-665-HC(DEL)-2026-GST