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West Bengal AAR Grants GST Exemption to Data Collection Services for Tap Connections under Jal Jeevan Mission, Recognizes as ‘Pure Services’ to State Government
In the matter of Chhanda Bhattacharya
(2025) TaxCorp(IDT) 11835 (AAR)
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Calcutta High Court Quashes GST Department’s Seizure of Cash During Search, Declares Currency Not "Goods" under GST Law
Puspa Furniture Pvt. Ltd. & Anr. Vs Union of India & Ors
(2025) TaxCorp(IDT) 11834 (HC-CALCUTTA)
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West Bengal AAR Grants GST Exemption to Pure Services Rendered for Jal Jeevan Mission: No GST on Data Validation, Database Creation, and Functionality Assessment Services to Public Health Engineering Directorate
In the matter of Amit Kumar Mukherjee
(2025) TaxCorp(IDT) 11833 (AAR)
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AAR West Bengal: Transfer of Going Concern by Horizen to Horizen Edge Technologies Exempt from GST; Pure Services for Government Water Projects Also Exempt
In the matter of Horizen Edge Technologies Private Limited
(2025) TaxCorp(IDT) 11832 (AAR)
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Delhi High Court Clarifies Summons Under Section 70 CGST Act Are Merely Investigative, Not Initiation of Proceedings—Dismisses Assessee Challenge Over Procedural Lapses
Md. Aniqul Islam v. DGGI
(2025) TaxCorp(IDT) 11831 (HC-DELHI)
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Kerala High Court Upholds ITC Eligibility under Retrospective Section 16(5) Override, Directs Reassessment Despite Earlier Non-Filing under Section 16(4)
Pazhassi Motors vs State of Kerala
(2025) TaxCorp(IDT) 11830 (HC-KERALA)
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West Bengal AAR Confirms 5% GST on Homoeopathic Medicaments Manufactured as per Authoritative Pharmacopoeias, Clarifies Classification under Chapter 30
In the matter of Sett Dey and Co Homoeo Lab
(2025) TaxCorp(IDT) 11829 (AAR)
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Delhi High Court Affirms Gurugram Commissioner (Appeals) as Correct Appellate Authority for GST Dispute Arising from Multi-Jurisdictional Adjudication Involving Fake ITC Availment
Manikjeet Singh Kals vs UOI & ors
(2025) TaxCorp(IDT) 11828 (HC-DELHI)
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Gauhati High Court Stays Action Against Patanjali Under Assam Tax Reimbursement Scheme; Finds Prima Facie Conflict with Constitutional and GST Statutory Provisions
Patanjali Foods Ltd vs State of Assam & Ors
(2025) TaxCorp(IDT) 11827 (HC-GAUHATI)
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Telangana High Court Remands Cess Refund Dispute on Exported Pharma Goods for Fresh Adjudication in Light of Recent Judicial Precedents
Aurobindo Pharma Ltd vs State of Telangana
(2025) TaxCorp(IDT) 11826 (HC-AP)
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Karnataka High Court Declares Consolidated GST Show Cause Notices Across Multiple Financial Years as Ultra Vires, Emphasizes Financial-Year Specific Assessment
Pramur Homes and Shelters vs UOI & ors
(2025) TaxCorp(IDT) 11825 (HC-KARNATAKA)
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Punjab & Haryana High Court Grants Bail to Company Directors in Rs. 30.21 Crore Fake ITC Case, Citing Procedural Safeguards and Article 21 Rights
Baldeep Singh Sapra vs State (Directorate General of GST Intelligence), Chandigarh
(2025) TaxCorp(IDT) 11824 (HC-P&H)
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West Bengal AAR: Aerated Beverages Served at Hotel Restaurants Qualify as Composite Restaurant Service, Attracting 18% GST
In the matter of Summit Hotels & Resorts Private Limited
(2025) TaxCorp(IDT) 11823 (AAR)
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West Bengal AAR Clarifies GST Exemption on Pure Manpower Services for Municipalities; Composite O&M Contracts Taxable Based on Value of Goods Supplied
In the matter of Shubhabhrata Chowdhury
(2025) TaxCorp(IDT) 11822 (AAR)
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Flipkart’s Road Transport Operations through E-Commerce Platforms Constitute GTA Service, Eligible for GST Exemption: West Bengal AAR
In Re Flipkart India Pvt Ltd
(2025) TaxCorp(IDT) 11821 (AAR)
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Delhi High Court Overturns GST Demand on NBCC for Kidwai Nagar Project, Citing MoF Clarification on Agent Liability under Section 86
NBCC (India) Limited v. Additional Commissioner, CGST Delhi South
(2025) TaxCorp(IDT) 11820 (HC-DELHI)
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Delhi High Court Rules Sept 4, 2019 as Effective Date for Ruchi Soya Resolution Plan; Quashes Pre-approval GST Demands on Patanjali Acquisition
Patanjali Foods Limited vs Assistant Commissioner CGST Narela Division & ors.
(2025) TaxCorp(IDT) 11819 (HC-DELHI)
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Calcutta High Court Remands GST Appeal: Annual Return Rectification Renders Initial Omission Revenue Neutral; Section 44(2) Finance Act, 2023 Not Retrospectively Applicable
Bidyut Autotech Private Limited and another Vs The Assistant Commissioner of State Tax & Ors
(2025) TaxCorp(IDT) 11818 (HC-CALCUTTA)
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Karnataka High Court Orders Refund of Unutilized ITC on Inverted Duty Structure for Metro Works Contracts, Reiterating Exclusion from Real Estate Restrictions
ITD Cemindia JV Vs The Joint Commissioner of Commercial Taxes & Ors
(2025) TaxCorp(IDT) 11817 (HC-KARNATAKA)
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Gujarat High Court Restricts Direct Invocation of Section 130 for Goods Confiscation During Transit: Mandates Strict Adherence to Section 129 Process Post-Finance Act, 2021
Panchhi Traders vs State of Gujarat & Anr
(2025) TaxCorp(IDT) 11816 (HC-GUJARAT)
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