Landmark judgments from the Supreme Court, High Courts, ITAT and NCLT.
The Jammu & Kashmir and Ladakh High Court reads audi alteram partem into Rule 86A of the CGST Rules, quashing a ₹10.45 crore Input Tax Credit blocking order for want of a hearing and reasons. NCC Limited v. Union Territory of J&K, decided 12 August 2026.
The Delhi High Court reaffirms that the amended Section 107(6) proviso — the 10% pre-deposit for penalty-only GST appeals — does not govern appeals from adjudicatory proceedings that began through a Show Cause Notice issued before 1 October 2025, applying its earlier Gaurav Jain ruling to director-level penalty appeals. Arun Kumar Jain v. Additional Commissioner, CGST Delhi West Commissionerate, decided 13 August 2026.
Executive Summary The GST Appellate Tribunal (GSTAT), Thiruvananthapuram Bench, in Siddhi Vinayak Automobiles v. Commissioner of Kerala State GST, Thiruvananthapuram
Executive Summary The Delhi High Court’s Division Bench, in Saraswati Printers & Fabgar Overseas Pvt. Ltd. v. Sales Tax Officer
This is a genuine judicial development — judgment dated 1 August 2026, first reported 3 August 2026 — written up
Executive Summary The Chhattisgarh High Court, in Santosh Agrawal v. Union of India (WPPIL No. 45 of 2026 — case
Executive Summary The Supreme Court, in Union of India v. Sunil Biyani (2026 LiveLaw (SC) 797 / 2026 INSC 849,
Executive Summary The Delhi High Court, in Zubair Enterprises v. Commissioner, CGST and Central Excise, Delhi East Commissionerate (W.P.(C) 18468/2025,
Executive Summary The Bombay High Court, in Mahapuja Ltd v. The Office of The Commissioner of CGST and Central Excise
Executive Summary The Supreme Court, in M/s Goodluck India Limited & Anr. v. Union of India & Ors. (2026 LiveLaw