Information Regarding GST Returns Of Company Cannot Be Disclosed Under RTI Act: Bombay High Court

The Bombay High Court on Tuesday (October 14) held that a company's Goods and Services Tax (GST) returns filing cannot be disclosed under the Right To Information (RTI) Act. Sitting at Aurangabad bench, single-judge Justice Arun Pednekar noted that section 158(1) of the GST Act prohibits disclosure of information of GST returns to third parties and that section 8(1)(j) of the RTI Act too...

SARFAESI Charge Created Before GST Charge Takes Precedence Over It: Karnataka High Court

'If a claim is made under the IBC Act and there is no claim under the SARFAESI Act, RDB Act, or GST Act, the claim under the IBC Act can be implemented without issue. Similarly, if a claim is made under the GST Act and there are no claims under the SARFAESI Act, RDB Act, or IBC Act, the claim under the GST Act can be executed without difficulty'

Delhi High Court Directs Registry To Add 'DIN Field' In GST Writ Petitions To Avoid Conflicting Rulings

In order to avoid duplication of GST cases, the Delhi High Court has asked its Registry to add a new field for filing of writ petitions to record DIN (Document Identification Number) and date of order being challenged.A division bench of Justices Prathiba M. Singh and Shail Jain passed the direction on observing that multiple writ petitions were being filed challenging same impugned...

Gauhati High Court Quashes ₹19.5 Crore GST Notice Against PepsiCo

The Gauhati High Court recently quashed a ₹19.5 crore show cause notice (SCN) issued to food and beverage giant PepsiCo India Holdings Pvt. Ltd. under the CGST Act, ruling that the GST department failed to comply with the mandatory process of return scrutiny before initiating tax demand proceedings.In a judgment delivered on September 19, 2025, a single bench of Justice Soumitra Saikia...

Printing Digital Images/Letters On Paper Constitutes Services, Attracts 18% GST Not 12%: Kerala High Court

The Kerala High Court has held that printing digital images/letters on paper constitutes services, and attracts 18% GST not 12%.The question before the bench was to determine whether the assessee's printing activities ie. converting the figures, letters, photographs etc., in a digital form, into physical format by printing it on paper were liable to GST at 12% or 18%.Justice Ziyad Rahman...

Delhi High Court Asks GST Appellate Tribunal To Examine 'Profiteering' Allegations Against Tata Play

The Delhi High Court recently asked the GST Appellate Tribunal to re-look into the profiteering allegations levelled against DTH services provider Tata Play.The direction was made by a division bench comprising Justices Prathiba M. Singh and Shail Jain while dealing with the company's appeal against the show cause notice and consequential order passed against it by the erstwhile...

[S.6 CGST Act] J&K&L High Court Upholds GST Show Cause Notices Based On Intelligence Inputs

The Jammu & Kashmir and Ladakh High Court has held that intelligence-based enforcement actions can be initiated by either the Central or the State tax authorities, irrespective of taxpayer assignment, and such actions do not require a separate notification for cross-empowerment.The court dismissed a batch of writ petitions filed by several companies challenging show cause notices issued...

Delhi High Court Flags Glitch In GST Portal Generating Notice For Personal Hearing After Decision On Appeal

The Delhi High Court recently came across a peculiar case relating to Input Tax Credit refund claim, whereby a notice for personal hearing was issued to the trader, after the Appellate Authority rejected its plea.A division bench comprising Justices Prathiba M. Singh and Shail Jain flagged the glitch in the Department's portal, which generated a personal hearing notice after the passage of...

S.171 GST Act | Businesses Registration Can Be Cancelled Over Non-Reduction Of Prices After GST-Rate Cut: Delhi High Court

The Delhi High Court has held that an authority constituted under Section 171 of the Central Goods and Services Tax Act 2017 can order businesses to reduce their prices following reduction in GST rates applicable to their products.A division bench of Justices Prathiba M. Singh and Shail Jain further held that such authority can also impose penalty or cancel GST registration of those in...

After GST Rate Cut, Non-Reduction Of Price Can't Be Justified By Secretly Increasing Product Quantity At Same MRP : Delhi High Court

The Delhi High Court has made it clear that when GST rates applicable on a given product are reduced by the GST Council, its benefit should trickle down to the end consumer by reduction in prices of such products.A division bench of Justices Prathiba M. Singh and Shail Jain observed that letting manufacturers increase the quantity of the product while charging the same MRP will defeat the...

Pending Proceedings Under Omitted CGST Rules 89(4B) & 96(10) Lapse In Absence Of Savings Clause: Bombay High Court

The Bombay High Court has held that all pending proceedings under the omitted CGST Rules 89(4B) & 96(10) lapse in the absence of a savings clause. The bench agreed with the assessee/petitioners that the provisions of Section 6 of the General Clauses Act are not attracted and therefore the pending proceedings can claim no immunity or protection. Unless the Respondents...

Provisional Attachment Of Bank Accounts Cannot Be Done Merely Upon Issue Of Show Cause Notice U/S 74 GST Act: Allahabad High Court

The Allahabad High Court has held that provisional attachment of bank accounts cannot be done merely upon issue of show cause notice under Section 74 of the Goods and Service Tax Act, 2017. Referring to the judgment of the Supreme Court in Radha Krishan Industries v. State of H.P. and its earlier judgment in R.D. Enterprises v. Union of India, the bench of Justice Shekhar B....