The Hon'ble Supreme Court of India in State of Jharkhand & Ors. vs. M/s. BLA Infrastructure Private Limited  [ Civil Appeal No. of 2026 (arising out of SLP(C) No. of 2026) @ Diary No. 56452/2025 ] dated January 09, 2026  held that the refund to be made to the Respondent in relation to the statutory pre-deposit made by it for maintaining the appeal, in which it thereafter succeeded, would be under the provisions of Section 107(6) read with Section 115 of the Jharkhand Goods and Services Tax...

The Hon'ble Supreme Court of India in Commissioner of CGST vs. Deepak Khandelwal  [ SLP (Civil) Diary No(s). 31886 of 2024 and Others ] [ [2024] 89 GSTL 193 (SC) ] dated August 14, 2024  held that the seizure of cash and silver bars recovered during search was not sustainable as these were not subject matter of supply and evasion of tax. The Court affirmed the Delhi High Court's judgment that the purpose of Section 67 of the CGST Act was not recovery of tax but to empower authorities to...

The Hon'ble Supreme Court of India in Union of India vs. Torrent Power Ltd.  [ SLP Appeal (C) No. 13084 of 2025 ] dated February 10, 2026  held that where the assessee filed an application for refund of IGST paid on ocean freight under CIF contract and the same was rejected, in view of the judgment of the Apex Court in Union of India v. Mohit Minerals (P.) Ltd. [(2022) 10 SCC 700], since the incidence of tax had been passed on to consumers, in terms of Sections 54(5), 54(8)(e) and 57 of the...