The 100 Most Significant GST Judgments – Part IV of the Year by JurisHour.
The Goods and Services Tax (GST) has revolutionized India’s taxation system, and each year brings new Supreme Court judgments shaping its interpretation and implementation.
At JurisHour, we bring you the top GST judgments of the year—a curated list for taxpayers, legal professionals, and GST practitioners.
Our selection process focuses on judgments that:
- Directly impact taxpayers and businesses through clarifications on GST law and compliance.
- Settle critical disputes in tax administration or interpretation of statutes.
- Provide valuable insights for GST lawyers, consultants, and industry leaders.
Why These Judgments Matter
GST is not just a tax—it’s a lifeline for India’s economy. From addressing compliance challenges to resolving intricate legal questions, these Supreme Court and high court’s rulings have far-reaching implications for taxpayers, businesses, and the government alike. Whether it’s clarifying refund mechanisms, input tax credit claims, or resolving jurisdictional issues, each judgment in this series holds key insights.
Table of Contents
The list of 100 judgments will be published in four parts and this is the fourth part.
Supreme Court
Case Name : Ashutosh Garg V/S Union Of India
The Supreme Court has granted the bail to the accused involved in GST ITC fraud by looking at the custody period.
The court stated that the offence carries a maximum punishment of five years of imprisonment and the period of custody already undergone.
Bombay High Court
Case Title: Shahaji Bhanudas Bhad Versus The Union of India
Case No.: Writ Petition No.12394 Of 2023
The Bombay High Court has held that the GST department cannot adjudicate show cause notice (SCN) after 6 years citing absence of statutory provisions.
Madras High court
Case Title: Uno Minda Limited V/S The Joint Commissioner of GST and Central Excise, Gst Bhawan
The Madras High court has held that Amnesty Scheme benefits can be availed only in absence of bunching of Show Cause Notice (SCN).
Case Title: M/s.Professional Car Decors v/s The Superintendent of CGST & C.Ex
The Madras High Court has held that the GST registration cannot be cancelled for mere discrepancies in door number of place of business.
Case Title: Ramasamy Singaravelan (deceased) Versus The Deputy State Tax Officer
The Madras High Court has quashed the notices and GST assessment order passed in the name of deceased persons by the Goods and Service Tax (GST) Department.
Patna High Court
Case Title: S.S. Enterprises Versus Union of India & Ors.
The Patna High Court while staying the assessment order held that the limitation period in terms of Section 73(10) of the Goods and Service Tax Act (GST Act) is to be computed from the due date, and not from the extended due date, for furnishing the Annual Return for the relevant Financial Year.
Case Title: South Bihar Power Distribution Company Ltd. Versus UOI
The Patna High Court while disposing of the writ petition held that the issue whether exemption granted to transmission/distribution of electricity would take in ancillary services offered to its consumers is pending consideration before the Supreme Court.
Case Title: M/s Kedia Enterprises V/S The State of Bihar And Ors
The Patna High Court has quashed the order under section 129 (3) of the GST Act passed after the expiry of 7 days from the date of Notice.
Guwahati High Court – GST Weekly Flashback
Case Title: M/S. Barkataki Print And Media Services & Ors. Vs. The Union Of India And Ors
The Gauhati High Court held that the Notification No.56/2023-CT was colourable legislation and was passed without GST council recommendations.
Himachal Pradesh High
Case Name: Su-Kam Power System Ltd. & Another v/s State of Himachal Pradesh & Others
Citation: CWP No. 422 of 2024
The Himachal Pradesh High court has held that tax dues cannot be regarded as crown debtonce the resolution plan is approved and the GST department cannot red mark property in revenue records for tax dues once resolution plan is approved.
Kerala High Court
Case Name : Indian Medical Association V/S Union Of India
The Kerala High Court has held that no Goods and Service Tax (GST) exemption on mutual beneficial schemes provided by Indian medical associations to its members.
As per Article 366(29A) a levy of service tax on the supply of goods by an unincorporated Association or body of persons to a member for cash, deferred payment, or other valuable consideration would be covered. However, Article 366(29A) does not provide the service tax on incorporated associations. Even otherwise, if it is held that the principle of mutuality is involved in the supply of goods or services by a club/association to its members, the basis of the judgment can be altered or removed by necessary amendments in the legislature.
Karnataka High Court
Case Title: M/S A O Smith India Water Products Pvt. Ltd Versus State Of Karnataka
The Karnataka High Court has held that the activity of holding of shares of subsidiary companies by the holding company cannot be treated as a supply and cannot be taxed under Goods and Service Tax (GST).
The bench of Justice S.R.Krishna Kumar has observed that securities are considered neither goods nor services in terms of definition of ‘goods’ under section 2(52) of CGST Act and the definition of ‘services’ under section 2(102). The term ‘securities’ include ‘shares’ as per definition of securities under clause (h) of section 2 of Securities Contracts (Regulation) Act, 1956. It implies that the securities held by the holding company in the subsidiary company are neither goods nor services.
Rajasthan High Court
Case Name: M/s Shree Shakti Minerals v/s The Commissioner, Central Goods And Service Tax, Jaipur and Ors.
The Rajasthan High Court ruled that writ court has ample powers to condone the delay which the GST authority can’t.
The bench noted that the CGST Act has been enacted to levy taxes on manufacture of certain goods in the form of Central Excise Duty and to consolidate certain provisions of service tax and inter-state sale of goods in the form of Central Sales Tax as also to levy tax by the State Governments on retail sales in the form of Value added Tax, entry of goods in the form of Entry Tax, Luxury Tax etc. The provisions under the CGST Act besides seeking levy and calculation of taxes are also intended to facilitate commercial and business activities. The legislative intentment in this regard is manifest in the provisions under Section 30 of the CGST Act.
Case Title: Anil Kumar Versus UOI
The Rajasthan High Court, Jaipur Bench has dismissed the second bail application filed by a person accused of availing fake input tax credit (ITC) under GST Act by issuing the counterfeit bills.
Telangana High Court
Citation: WRIT PETITION No.17400 of 2024
The Telangana High Court stated that every file has nexus with somebody’s ‘life’ or ‘liberty’, GST registration can’t be canceled without reason.
Andhra Pradesh High Court
Case Title: M/s. Venkateswara Rao Kesanakurti Versus The State of Andhra Pradesh
The Andhra Pradesh High Court has held that the GST appellate authority under Section 107 of the Andhra Pradesh Goods and Service Tax Act (APGST Act) does not have any power to condone the delay in filing an appeal, under Section 107 of the APGST Act, beyond the period of 30 days set out in Section 107(4) of the APGST Act.
Jharkhand High Court
Case Title: Renu Singh Versus The State of Jharkhand
The Jharkhand High Court has granted anticipatory bail to the beneficiary of Input Tax Credit (ITC) under Goods and Service Tax (GST) arising from a fake firm.
Case Title: Md. Shahid Akbar Versus The State of Jharkhand
The Jharkhand High Court has granted anticipatory bail to a person for committing irregularities in hospital & research centre accounts by using his own Paytm QR code for receiving amounts.
Allahabad High Court
Case Title: M/S Astol Cleantech Pvt Ltd Versus State Of UP
Case No.: Writ Tax No. – 1279 Of 2024
The Allahabad High Court while staying the assessment order held that the Input Tax Credit (ITC) under Goods and Service Tax (GST) cannot be denied by citing absence of toll plaza receipt.
Case Title: M/S Anil Rice Mill Versus State Of U.P. And 2 Others
Case No.: WRIT TAX No. – 886 of 2023
The Allahabad High Court has held that the tax invoices, e-way bills are not enough to avail Input Tax Credit (ITC) under Goods and Service Tax (GST).
Punjab & Haryana High Court
Case Title: M/s Stalwart Alloys India Private Limited Versus Union of India and others
Case No.: CWP No. 1661 of 2022 (O&M)
The Punjab and Haryana High Court has held that the order of the respondent-department in transferring the proceedings to Directorate General of GST Intelligence (DGGI), Meerut is not sustainable in law. orders are not sustainable in law. The proper officer, namely, Excise & Taxation Officer, Shahbad had no jurisdiction to transfer the proceedings to the Central Government.
Andhra Pradesh High Court
Case Title: Manikonda Rama Rao Versus The Deputy Commissioner (CT)
Case No.: Writ Petition No.23004 Of 2007
The Andhra Pradesh High Court has held that the alienation of property took place in the year 2000 and the proceedings declaring the alienation, as void, took place in the year 2007. No steps have been taken for fixing tax liability on the respondent-company. In the absence of fixation of liability, passing an order under Section 17-A of the Andhra Pradesh Goods and Service Tax Act (APGST Act) is not a reasonable exercise of power.
Sikkim High Court
Case Title: Commissioner of Central Goods and Services Tax and Central Excise, Siliguri Commissionerate Versus M/s Alkem Laboratories Ltd.
Case No.: TAX APP. NO. 01 OF 2024
The Sikkim High Court has almost slapped Rs. 20K on CGST Commissioner for not following Supreme Court’s decision and filing frivolous appeal.
Case Title: BPCL Versus State of Kerala
Case No.: WA NO. 388 OF 2014
The Kerala High Court has held that a tax is not a debt liable to attachment under Code of Civil Procedure (CPC).
Orissa High Court
Case Title: M/s. Atulya Minerals, Jurudi Vs. Commissioner of State Tax, Cuttack
Case No.: W.P.(C) No. 14540 of 2024
The Orissa High Court has held that the circular issued by central govt. not applicable to state Goods and Service Tax (GST) unless adopted by making a declaration.
