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Goa AAAR Upholds Reverse Charge GST Liability for Indian Oil-Adani Gas on Road Restoration Charges Levied by PWD
In the matter of Indian Oil-Adani Gas Pvt Ltd
(2026) TaxCorp(IDT) 12410 (AAR)
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Goa AAR Delivers Split Verdict: GST Applicability on Chlorinated Water Supplied via Tankers to IIT Goa Students Disputed
In the matter of Akhil Arun Naik
(2026) TaxCorp(IDT) 12409 (AAR)
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Goa AAAR Confirms GST Exemption for Bulk Drinking Water Supplied via Tankers to IIT Goa Students: Purified Water Exclusion No Longer Applies
In the matter of Akhil Arun Naik
(2026) TaxCorp(IDT) 12408 (AAR)
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Karnataka High Court Affirms GST Exemption for Healthcare Services Rendered via Inter-Hospital Arrangements—Revenue Sharing Agreements Do Not Attract GST
Healthcare Global Enterprises Ltd vs Assistant Commissioner of Commercial Taxes
(2026) TaxCorp(IDT) 12407 (HC-KARNATAKA)
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Delhi High Court Upholds Validity of Consolidated Show Cause Notices under Section 74 CGST Act for Multiple Years in ITC Fraud Cases
JBN Impex Private Limited & Ors v. Additional Commissioner Adjudication CGST Delhi North & Ors.
(2026) TaxCorp(IDT) 12406 (HC-DELHI)
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Supreme Court Declines to Entertain Constitutional Challenge to Section 16(2) CGST Act, Upholds High Court’s Direction to Pursue Statutory Appeal, but Expressly Reserves Assessee’s Rights
Prime Metals vs Central Board of Indirect Taxes and Customs & Ors.
(2026) TaxCorp(IDT) 12405 (SC)
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Karnataka AAR Restricts ITC on Factory Canteen Services to Statutory Portion Borne for Regular Employees; Contract Labour and Employee-Recovered Costs Excluded
In the matter of Aditya Auto Products & Engineering India Pvt. Ltd.
(2026) TaxCorp(IDT) 12404 (AAR)
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Delhi High Court: Closure of State GST Proceedings Under Section 73 Does Not Bar Central GST Action Under Section 74 Where Statutory Appeal Is Available
PEI Industries v. Union of India & Ors
(2026) TaxCorp(IDT) 12403 (HC-DELHI)
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Goa AAAR Declines to Decide GST Exemption on Dredging Services Citing Parallel Section 73 Proceedings for Same Period
In the matter of Vaibhavi Dredging
(2026) TaxCorp(IDT) 12402 (AAR)
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Gujarat AAR Rules Natural, Unprocessed Psyllium Seeds Procured via APMC Are GST-Exempt as ‘Fresh’ Plant Parts under Entry 87
In the matter of Jigneshkumar Narayandas Patel
(2026) TaxCorp(IDT) 12401 (AAR)
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Goa AAR Denies GST Exemption on Desilting Services for State Waterways: Entrustment to Panchayat or Municipality Found Lacking
In the matter of Vaibhavi Dredging
(2026) TaxCorp(IDT) 12400 (AAR)
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Rajasthan High Court Affirms GST Demand on Toll Road Concessionaire: Construction Services Under BOT (Toll) Model Held Taxable Despite Toll Collection Rights
CG Tollway Ltd. v. Union of India & Ors.
(2026) TaxCorp(IDT) 12399 (HC-RAJASTHAN)
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Calcutta High Court Nullifies IGST Refund Recovery Post-Omission of Rule 96(10) in Advance Authorization Export Cases
Techno Waxchem Private Limited vs Union of India & Ors.
(2026) TaxCorp(IDT) 12398 (HC-CALCUTTA)
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Allahabad High Court Shields Tax Advocates: FIR and Charge Sheet Against GST Counsel for Professional Conduct Quashed, Court Upholds Right to Legal Representation
Samarpan Jain vs State Of U.P. And 2 Others
(2026) TaxCorp(IDT) 12397 (HC-ALLAHABAD)
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Rajasthan High Court Upholds Statutory Appeal Mechanism, Declines Writ Against GST Order and Show Cause Notice in Prime Metals Case
Prime Metals vs Central Board of Indirect Taxes and Customs & Ors.
(2026) TaxCorp(IDT) 12396 (HC-RAJASTHAN)
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Punjab & Haryana High Court Sets Aside AAAR Order: Preferential Location Charges (PLC) to be Taxed as Composite Supply with Construction Services, Not Separate GST Levy
DLF Limited v. Commissioner of Central Goods and Service Tax & Ors.
(2026) TaxCorp(IDT) 12395 (HC-P&H)
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Gujarat High Court Rules GST Unapplicable on Road Repair Cost Reimbursements by Torrent Power to AMC, Rejects Reverse Charge Mechanism
Torrent Power Ltd. vs Union of India & Ors.
(2026) TaxCorp(IDT) 12391 (HC-ORISSA)
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Andhra Pradesh AAAR Affirms Denial of ITC on IGST Paid via TR-6 Challan for Imported Machinery Not Reflected in Appellant’s Name on Bill of Entry
In the matter of RV Hydraulic Services
(2026) TaxCorp(IDT) 12390 (AAR)
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AP AAAR Confirms GST Applicability on Assignment of Leasehold Rights and Land Development Charges; Rejects ‘Sale of Land’ Argument
In the matter of Kobelco Construction Equipment lndia Pvt Ltd
(2026) TaxCorp(IDT) 12389 (AAR)
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Bombay High Court Invalidates GST Demand on Defunct Capital First Ltd. Post-Amalgamation with IDFC First Bank, Citing Legal Non-Existence
IDFC First Bank Limited v. State of Maharashtra & Ors.
(2026) TaxCorp(IDT) 12388 (HC-BOMBAY)
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