63 court rulings on Input Tax Credit under GST (Sections 16 & 17) — sourced from Supreme Court, High Courts, CESTAT, AAR and AAAR.
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **Judgment Summary: Esds Software Solution Limited vs Assistant Commissioner Of Commercial** **Date of Judgment:** 22 April, 2025 **Court:** High Court of Karnataka at...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Heramba Narayan Panda vs The Commissioner Cgst & Cx*. *** ### **Summary of Judgment: Heramba Narayan Panda vs The Commissioner Cgst & Cx** #### **1. Outcome** The High Court disposed...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Karibasappa Durgappa Hadagali vs The Additional Commissioner*. *** ### **Judgment Summary** **1. Outcome** The Writ Petition was allowed in part. The High Court quashed the...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S Bathla Telectech Pvt. Ltd vs The State Of Bihar. *** ### **Judgment Summary** **Case Title:** M/S Bathla Telectech Pvt. Ltd vs The State Of Bihar & Others (Lead case: M/s Utkrisht...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S Bathla Teletech Pvt Ltd vs The State Of Bihar*. *** ### **Judgment Summary** **Case:** M/S Bathla Teletech Pvt Ltd vs The State Of Bihar (Lead Case: M/s Utkrisht Trade Solutions...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S Bathla Teletech Pvt. Ltd vs The State Of Bihar. This judgment addresses a group of similar writ petitions, with CWJC No. 17914 of 2023 (M/s Utkrisht Trade Solutions Pvt. Ltd.)...
Of course. Here is a summary of the judgment as requested. *** ### **Judgment Summary: M/S Bathla Teletech Pvt. Ltd vs The State Of Bihar** **Date of Judgment:** 11 April, 2025 **Bench:** Hon’ble Mr. Justice P. B. Bajanthri, Hon’ble Mr. Justice Alok Kumar Sinha **Lead...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **Judgment Summary: M/s Utkrisht Trade Solutions Pvt. Ltd. vs. The State of Bihar & Others (Lead Case)** *Note: The court heard a batch of petitions, with the facts and...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S Sane Retails Private Limited vs The State Of Bihar*. *** ### **Judgment Summary: M/S Sane Retails Private Limited & Ors. vs The State Of Bihar** --- #### **1. Outcome** The...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S Shreyash Retail Private Limited vs The State Of Bihar*. ### **1. Outcome** The writ petitions were **allowed**. The impugned orders passed by the Adjudicating Authority (Deputy Commissioner...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### Judgment Summary: M/S Shreyash Retail Private Limited vs The State Of Bihar **Case Reference:** The judgment adjudicates a batch of petitions, with the lead case being **CWJC...
Of course. Here is a structured summary of the judgment as requested. *** ### **GST Judgment Summary: M/S Utkrisht Trade Solution Pvt. Ltd vs The State Of Bihar** **1. Outcome** The writ petitions were allowed. The impugned orders passed by the Adjudicating Authority...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S Utkrisht Trade Solutions Pvt. Ltd vs The State Of Bihar. *** ### **Judgment Summary: M/S Utkrisht Trade Solutions Pvt. Ltd vs The State Of Bihar** **Date of Judgment:** 11 April,...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S. Shudh Hospitality Private Limited vs Goods And Service Tax Officer*. *** ### **Judgment Summary** **1. Outcome** The writ petition was disposed of with the following...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S. Transtech Solution vs The Commissioner Ct & Gst*. *** ### **Judgment Summary** **1. Outcome** The writ petition was disposed of without being entertained on its merits. The High...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S. Ramlax Industries vs The Assistant Commissioner (St) (Fac). *** ### **Judgment Summary** **Case Title:** M/S. Ramlax Industries vs The Assistant Commissioner (St)...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Patson Papers Private Limited vs Union Of India*. *** ### **Judgment Summary: Patson Papers Private Limited vs Union Of India** **Date of Order:** 28 March, 2025 **Court:** High Court...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **Judgment Summary: Propcare Mall Management (India) Pvt Ltd vs The Deputy Commissioner of Commercial Taxes** **1. Outcome** The writ petition was disposed of in favour of the...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Shah Paperplast Industries Ltd vs Union Of India*. *** ### **Judgment Summary: Shah Paperplast Industries Ltd vs Union Of India** #### **1. Outcome** The petitions were allowed in...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Shri. Mahalinga Patali vs The Commissioner Of Central Excise*. *** ### **Judgment Summary** **Case Title:** Shri. Mahalinga Patali vs The Commissioner Of Central Excise &...
Excellent. Here is a professional summary of the judgment structured as requested. *** ### **GST Judgment Summary** **Case Title:** South East Asia Company vs. Superintendent, CGST Range-28 **Date of Order:** 18 November, 2025 **Court:** High Court of Delhi **Bench:**...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Vinod Udaipuri vs Union Of India*. *** ### **Judgment Summary: Vinod Udaipuri vs Union Of India** **W.P. (T) No. 5267 of 2023 | High Court of Jharkhand at Ranchi | Date:...
Excellent. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Ambay Traders vs Union Of India*. *** ### **Judgment Summary: Ambay Traders vs Union Of India** **Date of Judgment:** 18 March 2024 **Court:** High Court of Judicature at...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Chief Commissioner Of Central Goods And ... vs M/S Safari Retreats Private Limited*. *** ### **Judgment Summary** **Title:** Chief Commissioner Of Central Goods And ... vs M/S Safari...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Deeta Constructions Pvt Ltd vs The Union Of India*. *** ### **Judgment Summary** **Case Title:** Deeta Constructions Pvt Ltd vs The Union Of India & Ors. **Citation:** WP No. 3997 of...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **Judgment Summary: Elevar Digitel Infrastructure Pvt Ltd vs Union Of India & Ors.** **1. Outcome** The writ petitions were allowed in favor of the petitioners. * The...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Imtac India Pvt. Ltd vs Assistant Commissioner Of*. *** ### **Judgment Summary: Imtac India Pvt. Ltd vs Assistant Commissioner Of** **1. Outcome** The writ petition was disposed of...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Indus Towers Limited vs Union Of India & Ors.* *** ### **Summary of Judgment: Indus Towers Limited vs Union Of India & Ors.** **Date of Judgment:** 12 December, 2024 **Bench:**...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **Judgment Summary: M/S Bharti Airtel Limited vs Commissioner, Cgst Appeals-1 Delhi** **1. Outcome** The writ petitions were **allowed** in favor of the petitioners (Bharti...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S Body Vigyan vs Assistant Commissioner. *** ### **Judgment Summary: M/S Body Vigyan vs Assistant Commissioner** **Date of Judgment:** September 3, 2024 **Court:** High Court of...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S Greenolution Pvt Ltd vs Rhino Concretes India Pvt Ltd*. *** ### **Judgment Summary** **1. Outcome** The suit was decreed in favor of the Plaintiff (M/s Greenolution Pvt Ltd). The...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S Hilti Manufacturing India Private Limited vs. Union of India. *** ### **Judgment Summary** **Case Title:** M/S Hilti Manufacturing India Private Limited vs. Union Of India &...
Of course. Here is a summary of the judgment in the requested structured format. *** ### **Summary of Judgment: M/S M Intergraph Systems Pvt. Ltd vs The Union Of India** **1. Outcome** The writ petition was **dismissed**. However, the High Court granted liberty to the...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S Metgud Tiles vs The State Of Karnataka*. *** ### **Summary of Judgment: M/S Metgud Tiles vs The State Of Karnataka** #### **1. Outcome** The writ petition filed by the taxpayer...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S Sampat Traders vs The Union Of India And Anr. *** ### **Legal Summary & Analysis** **Case Title:** M/S Sampat Traders vs The Union Of India And Anr **Date of Judgment:** 16...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S Sujai Electricals vs The Assistant Commissioner Of*. *** ### **Judgment Summary: M/S Sujai Electricals vs The Assistant Commissioner** **High Court of Karnataka | Writ Petition...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S Thacher Parambath Abdul Rawoof vs Commercial Tax Officer*. *** ### **Judgment Summary** **1. Outcome** The writ petition was disposed of in favour of the petitioner. The High...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S. Wipro Ltd vs The Assistant Commissioner*. *** ### **Judgment Summary** **Case Title:** M/S.Wipro Ltd vs The Assistant Commissioner, Office of the Assistant Commissioner of GST &...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the interim order in the case of *Omega Pipes Private Limited vs State Tax Officer*. *** ### **GST Judgment Summary** **Case Title:** Omega Pipes Private Limited vs State Tax Officer &...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Pace Setters Business Solutions Pvt. Ltd. vs Union Of India & Ors.* *** ### **Judgment Summary** **1. Outcome** The writ petition was dismissed. The Delhi High Court found no merit...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the interim order in *Shaimon Joseph vs State Of Kerala*. *** ### **Summary of Interim Order: WP(C) No. 24525 of 2024** **1. Outcome** The Kerala High Court granted a **temporary interim stay for...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Shashi Ranjan Kumar vs State Of Bihar*. *** ### **Judgment Summary** **1. Outcome** The writ petition was disposed of. The Court granted the petitioner the liberty to avail the...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Suvastu Projects Private Limited vs The Commercial Tax Officer*. *** ### **Judgment Summary** **Case:** Suvastu Projects Private Limited vs The Commercial Tax Officer **Court:** High...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Tvl. Aanjaneya Pharmacy vs The Commissioner Of Commercial Taxes*. *** ### **Judgment Summary** **1. Outcome** The writ petitions were disposed of. The impugned assessment orders...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/s. Winsid Coatings India Pvt., Ltd., vs Mr. Ganesh Shet*. --- ### **Summary of Judgment** **1. Outcome** The Accused, Mr. Ganesh Shet, was convicted of the offence punishable under...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S Wipro Limited India vs The Assistant Commissioner of Central Tax. *** ### **Summary of Judgment: M/S Wipro Limited India vs The Assistant Commissioner Of Central Tax** #### **1....
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S Angerlehner Structural And Civil ... vs Municipal Corporation Of Greater ...*. *** ### **Judgment Summary** **1. Outcome** The Court directed the Municipal Corporation of Greater...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S. Atc Tires Private Limited vs Joint Commissioner Of Gst. *** ### **Judgment Summary: M/S. Atc Tires Private Limited vs Joint Commissioner Of Gst** **1. Outcome** The Writ Petition...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S. Atc Tires Private Limited vs Joint Commissioner Of Gst & on 8 March, 2022*. *** ### **1. Outcome** The Writ Petition was **allowed**. The High Court quashed the Order-in-Appeal...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Numinous Impex (I) Pvt. Ltd vs The Commissioner Of Customs*. *** ### **Judgment Summary: Numinous Impex (I) Pvt. Ltd vs The Commissioner Of Customs** **1. Outcome** The Writ Petition...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S North End Food Marketing Pvt. Ltd. vs State Of U P And 4 Others*. *** ### **1. Outcome** The writ petition was **allowed**. The impugned order dated 26.03.2021, passed by the Commissioner...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S.Harish Chandra Majhi vs State Of Odisha & Others*. *** ### **1. Outcome** The writ petition was dismissed, with the Court finding no merit in the petitioner's challenges. The Court upheld...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S Britannia Industries Limited vs Union Of India. *** ### **Judgment Summary: M/S Britannia Industries Limited vs Union Of India** #### **1. Outcome** The writ petition was...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *M/S S. S. Industries vs Union Of India*. *** ### **Judgment Summary: M/S S. S. Industries vs Union Of India** #### **1. Outcome** Both writ applications filed by the petitioners...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in M/S. Rudra Global Infra Products Ltd. vs Union Of India. *** ### **1. Outcome** The Gujarat High Court **dismissed** both writ applications. The key outcomes are: * **SCA No. 8841/2020 (M/s...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the provided court order. *** ### **Summary of Order: Medical Burea vs Commissioner of Central Goods And Services Tax** **Court:** High Court of Delhi **Date of Order:** 03 July, 2020 --- #### **1....
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment. *** ### **Summary of Order: Aap And Co. vs Union Of India** **Date of Order:** 07 December, 2018 **Court:** High Court of Gujarat **Type of Order:** Interim Oral Order (Issuing...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Avantor Performance Materials India Ltd. vs. Union of India*. *** ### **Judgment Summary: Avantor Performance Materials India Ltd. & Ors. vs. Union of India** **Date of Judgment:**...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Evergreen Scamless Pipes And Tubes Pvt. Ltd. vs Union Of India*. *** ### **Judgment Summary** **Title:** Evergreen Scamless Pipes And Tubes Pvt. Ltd. & Ors. vs Union Of India & Ors. **Date of...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Jcb India Limited vs Union Of India*. *** ### **Judgment Summary: Jcb India Limited vs Union Of India** **1. Outcome** The writ petitions were dismissed. The Bombay High Court upheld...
Of course. As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Ratnapprabha Motors vs Union Of India And 2 Ors*. *** ### **Judgment Summary: Ratnapprabha Motors vs Union Of India** **1. Outcome** The writ petitions were dismissed. The Bombay...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Siddharth Auto Engineers Pvt. Ltd vs Union Of India And 2 Ors*. *** ### **1. Outcome** The writ petitions were dismissed. The Bombay High Court upheld the constitutional validity of Section...
As a Senior GST Legal Analyst, here is a structured summary of the judgment in *Suyaan Infrastructure Pvt. Ltd. & Ors. vs. Union of India & Ors.* *** ### **Judgment Summary: Suyaan Infrastructure Pvt. Ltd vs Union Of India** **Date of Judgment:** 20 March, 2018 **Court:**...