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Top 13 high court decisions in GST

Top 13 high court decisions in GST

We have compiled a list of top 13 high court decisions in GST. It is helpful for all consultants. It is based on the importance of a decision. Their original orders links are also provided. You can join our course on litigation to boost your career in GST Litigation.


S. No.





AAP & Co. (Gujarat HC)

GSTR 3b is not the return prescribed in section 39 and last date to avail ITC is date of filing of annual return

Input tax credit


JSW Energy (Maharashtra HC)

HC can observe the process for AAR & AAAR decision. It cant review the decision but can review that procedure is followed.

New grounds by AAAR


Safari Retreats (Orissa HC)

ITC for construction of immovable property intended to be used for letting out for commercial use shall be allowed

ITC for construction of immovable commercial property


Garden Silk Mills (Gujarat HC)

Petitioner was allowed to take the ITC reversed due to application of refund by entering it in GSTR 3b.

ITC via GSTR3b


Megha Engineering (Telangana HC)

Interest to be calculated on gross amount. In case the return is filed late then interest will be levied on total tax liability.

Interest calculation


Srijan Reality (Calcutta HC)

Electricity distribution from a landlord to tenant is a service and is liable for service tax.

Electricity distribution


Bharghav Motors (Delhi HC)

Manual filing of Tran 1 where the taxpayer was not being able to file it due to technical glitches.

manual filinf of TRAN 1


Neuvera Wellness Ventures (Gujarat HC)

Goods along with truck were released on bond where the goods were imported. The goods were exempted from GST.

Release of Truck on bond


M/s Saraf Natural Stones (Gujarat HC)

Interest on refund due is payable @9%

Interest on refund 


M/s. Commercial Steel Engineering Corporation

No interest on availed ITC. It should be utilized and be a recoverable item only then interest u/s 73 may be levied.

Interest calculation on ITC 


Saji S (Kerala High court)

Department should shift the tax from backend where the wrong tax is paid by the taxpayer.

Wrongly paid Tax


Torrent Power

Electricity distribution is a principal supply where the meter and billing are components. Both are exempt.

Composite supply


Gati kintetsu pvt ltd.

The transporter was liable to pay penalty where part B of E –way bill was not filled.

E-way bill

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Top 13 high court decisions in GST

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Profile photo of CA Shafaly Girdharwal CA Shafaly Girdharwal


New Delhi, India

CA Shaifaly Girdharwal is a GST consultant, Author, Trainer and a famous You tuber. She has taken many seminars on various topics of GST. She is Partner at Ashu Dalmia & Associates and heading the Indirect Tax department. She has authored a book on GST published by Taxmann.

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Opinions & information presented by ConsultEase Members are their own.