CGST 87 – TaxcodeIN

Kanakia Spaces Realty Pvt. Ltd. Vs. Union of India and Ors. – Bombay High Court

July 9, 2026

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Kanakia Spaces Realty Pvt. Ltd. Vs. Union of India and Ors. – Bombay High Court Read Post »

Proceedings and demand order issued under the GST law against an amalgamating company after its NCLT-approved merger and cancellation of registration are void ab initio, and Section 87 of the CGST Act does not authorize action against such non-existent entity – IDFC First Bank Ltd. Vs. State of Maharashtra and Ors. – Bombay High Court

May 20, 2026

Proceedings and demand order issued under the GST law against an amalgamating company after its NCLT-approved merger and cancellation of registration are void ab initio, and Section 87 of the CGST Act does not authorize action against such non-existent entity – IDFC First Bank Ltd. Vs. State of Maharashtra and Ors. – Bombay High Court Read Post »

On amalgamation, unutilized input tax credit lying in the transferor’s electronic credit ledger can be availed by the transferee only through the statutory mechanism under Section 18(3) of the CGST Act read with Rule 41, and a partial transfer followed by a refund claim for the balance by the dissolved transferor is impermissible – Alstom Transport India Ltd. Vs. Additional Commissioner, CGST and Central Excise (Appeals) and Ors. – Gujarat High Court

January 23, 2026

On amalgamation, unutilized input tax credit lying in the transferor’s electronic credit ledger can be availed by the transferee only through the statutory mechanism under Section 18(3) of the CGST Act read with Rule 41, and a partial transfer followed by a refund claim for the balance by the dissolved transferor is impermissible – Alstom Transport India Ltd. Vs. Additional Commissioner, CGST and Central Excise (Appeals) and Ors. – Gujarat High Court Read Post »

Suresh Kumar P.P. and Anr. Vs. The Deputy Director Directorate General of GST Intelligence (DGGI) and Ors. – Kerala High Court

August 14, 2020

Suresh Kumar P.P. and Anr. Vs. The Deputy Director Directorate General of GST Intelligence (DGGI) and Ors. – Kerala High Court Read Post »