#IGST Act

The Bombay High Court has ruled that payment of the principal IGST refund amount does not discharge the statutory obligation to pay interest under Section 54 of the IGST Act. This clarifies that non-payment of interest constitutes contempt of court where previously ordered, reinforcing strict compliance with statutory refund timelines for exporters and zero-rated suppliers.

Rajasthan High Court holds that a PIL challenging GST amendments on online gaming becomes infructuous after Parliament enacts the Promotion and Regulation of Online Gaming Act, 2025, which prohibits all online money gaming. The ruling underscores the principle that subsequent legislation rendering a legal challenge moot must lead to dismissal, affecting pending constitutional challenges across statutes.

Bombay High Court holds that education providers rendering services to foreign universities are not intermediaries under Section 2(13) of the IGST Act and are entitled to GST refund.