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Sr No.	Party Name	Section	Court Name	Favour	Date
1	MAA KALI INDUSTRIES PROPRIETORSHIP FIRM AND ANR. v. STATE OF CHHATTISGARH	112(9), 107(11), 112, 112(8)	High Court of Chhattisgarh	Favour of Assessee	17/04/2026
2	HUDSON INSURANCE BROKERS PVT. LTD. v. UNION TERRITORY OF CHANDIGARH & ORS.	73(1), 61	High Court of Punjab & Haryana	Favour of Assessee	17/04/2026
3	BAGGA VET PHARMA v. STATE OF PUNJAB & ANR.	73, 74	High Court of Punjab & Haryana	Favour of Assessee	17/04/2026
4	RAJESH KUMAR KAR v. ADDITIONAL COMMISSIONER (APPEALS), CGST, CENTRAL EXCISE & CUSTOMS, BHUBANESWAR & ORS.	107(8)	High Court of Orissa	Favour of Revenue	16/04/2026
5	KAI INTERNATIONAL PRIVATE LTD., ROURKELA v. COMMISSIONER OF CT & GST, ODISHA, CUTTACK & ORS.	101, 107, 112, 65, 73	High Court of Orissa	Favour of Revenue	16/04/2026
6	DAIVIK DEVELOPERS v. THE STATE OF KARNATAKA	112(9)	High Court of Karnataka	Favour of Assessee	16/04/2026
7	FAYAJ INFRATECH PRIVATE LIMITED, KHORDA v. JOINT COMMISSIONER (APPEAL), CT & GST, TERRITORIAL RANGE, BHUBANESWAR & ANR.	112(8), 107, 108, 74, 112	High Court of Orissa	Favour of Revenue	16/04/2026
8	GAIL (INDIA) LTD., v. ADDITIONAL COMMISSIONER, OFFICE OF THE COMMISSIONER OF GST AND CENTRAL EXCISE	25(4), 76, 76(1), 2(84), 54, 22, 25(5)	High Court of Madras(Che)	Favour of Assessee	15/04/2026
9	NAVIN VISHWANATHAN PROP. OF M/S. ORIENTAL FACILITY v. STATE OF MAHARASHTRA & ORS.	62, 63, 64, 73, 74, 79, 73, 79(1)(c), 93(1)(a)	High Court of Bombay(Mum)	Favour of Assessee	15/04/2026
10	V.V.S. ENTERPRISES v. THE STATE OF ANDHRA PRADESH & ORS.	79(1)(c), 73, 74, 79	High Court of Andhra Pradesh	Favour of Revenue	15/04/2026
11	MANPAR ICON TECHNOLOGIES v. ASSISTANT COMMISSIONER, CGST DIVISION KIRTI NAGAR, CGST DELHI	74, 161, 107, 160	High Court of Delhi	Favour of Revenue	13/04/2026
12	ABIS EXPORTS INDIA PRIVATE LTD v. STATE OF CHHATTISGARH	174(2)(c), 173(1)	High Court of Chhattisgarh	Favour of Assessee	13/04/2026
13	SANTOSH WADHWANI v. DIRECTORATE GENERAL OF GOODS AND SERVICE TAX	75(4), 70, 132(1)(c), 132(5), 132(1), 138	High Court of Chhattisgarh	Favour of Assessee	10/04/2026
14	GITWAKO FARMS INDIA PRIVATE LIMITED v. UNION OF INDIA & ORS.	103	High Court of Delhi	Favour of Assessee	10/04/2026
15	SONU AHUJA v. STATE OF AP & ORS.	44, 73(10), 29, 29(2)(c)	High Court of Guwahati	Favour of Assessee	10/04/2026
16	ASHOK TRADERS & ANR. v. STATE OF WEST BENGAL & ORS.	107, 129(1)(A), 129(3)	High Court of Calcutta(Kol)	Favour of Assessee	09/04/2026
17	DIVAY MOHINDRU v. DIRECTORATE GENERAL OF GST, INTELLIGENCE, AMRITSAR AND ORS.	132(1)(c), 132(1)(i), 483	High Court of Punjab & Haryana	Favour of Assessee	09/04/2026
18	GOODWILL TRADERS & ANR. v. STATE OF WEST BENGAL & ORS.	107, 129(1)(a), 129(3)	High Court of Calcutta(Kol)	Favour of Assessee	09/04/2026
19	H.M. STEELS LIMITED v. JOINT COMMISSIONER, STATE TAXES AND EXCISE AND ANR.	6, 6(2)(b), 70	High Court of Himachal Pradesh	Favour of Assessee	09/04/2026
20	N. GOSWAMIN ASSOCIATES v. ASSISTANT COMMISSIONER OF STATE TAX JALPAIGURI CHARGE & ORS.	73, 73(9), 75(4)	High Court of Calcutta(Kol)	Favour of Assessee	09/04/2026

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