Introduction The Hon’ble High Court of Punjab and Haryana decided, in the case of Shaurya Alloys Pvt. Ltd. v. State of Punjab and another, CWP-34296-2024 (O&M), and other related cases, on 01.10.2026, that although Section 16(2)(c) of the Central Goods and Service Tax Act, 2017 (“the Act”) is constitutionally valid, it should not be invoked…
Reliance Jio ISD Credit Case: Key GST Takeaways on ITC Distribution & Rule 39 Interpretation
- 2026-03-17
Introduction The continue raising problem of the GST rules has led to several disputes concerning procedural compliance and the allocation of Input Tax Credit (ITC). One such important case involved Reliance Jio Infocom Ltd v. Union of India & Ors. before the Hon’ble Madras High Court, under Writ Petition No. 27038 of 2025 wherein the…
Britannia Industries Ltd. Vs. Assistant Commissioner of Commercial Taxes Citation – W.P. No. 33963 of 2024 Court –Karnataka High Court Date – 18.06.2025 The Hon’ble Karnataka High Court has held that the unilateral debit of disputed interest from the electronic cash ledger, during the pendency of an appeal, is not permissible under Section 107(7)…
