-
Gujarat High Court Dismisses Scrap Trader’s Writ Plea Against GST Penalty for Fake ITC: Writ Not Maintainable Where Disputed Facts Exist and Appellate Remedy Available
Shivani Enterprise Proprietor Vibhor Shivkumar Vaid Vs Union of India & Ors.
(2026) TaxCorp(IDT) 12528 (HC-GUJARAT)
-
Gujarat High Court Upholds Penalties on Partnership Firm Partners for Fake Invoice Fraud Under CGST Act, Citing Detailed Findings of Active Involvement
Manoj Ramkishan Agrawal & Anr Vs Union of India & Anr.
(2026) TaxCorp(IDT) 12527 (HC-GUJARAT)
-
Bombay High Court Recognizes TCS Paid Under Protest Towards Statutory Pre-Deposit for GST Appeals: No Additional 10% Required from Ncdex E Markets Ltd
Ncdex E Markets Ltd v. Union of India
(2026) TaxCorp(IDT) 12526 (HC-BOMBAY)
-
Punjab & Haryana High Court Declares ITC Blocking Without Speaking Order or “Reasons to Believe” as Ultra Vires; Mandates Adherence to Rule 86A Procedures
Shreyash Retail Private Limited v. Assistant Commissioner of State Tax & Anr
(2026) TaxCorp(IDT) 12525 (HC-P&H)
-
J&K and Ladakh High Court Upholds Validity of GST Demand Post-Audit; Reiterates Exhaustion of Statutory Remedies and Dismisses Writ for Lack of Natural Justice Violation
Ess Ess Enterprises and Electronics FF vs Union of India and Others
(2026) TaxCorp(IDT) 12524 (HC-JHARKHAND)
-
Allahabad High Court Recognizes Excess DRC-03 Payment During Investigation as Valid Pre-Deposit for GST Appeal; GSTN Directed to Resolve Technical Linking Issues
Novitech Health Care Private Limited Vs Commissioner CGST & Central Excise, Commissionerate Agra & Ors.
(2026) TaxCorp(IDT) 12523 (HC-ALLAHABAD)
-
Gujarat AAR Allows Input Tax Credit on Construction of CCV Tower as Plant and Machinery for XLPE Cable Manufacturing
In the matter of Apar Industries Limited
(2026) TaxCorp(IDT) 12522 (AAR)
-
Gujarat AAR Confirms AAC Bricks Classified as Cement Articles, Not Ceramic Bricks: Excludes from Chapter 69 Based on Composition and Manufacturing Process
In the matter of Eco Green AAC Products Pvt. Ltd.
(2026) TaxCorp(IDT) 12521 (AAR)
-
Gujarat AAR Permits ITC on Concrete Tower Construction for VCV Lines: Plant and Machinery Exception Upheld for Polycab India Ltd.
In the matter of Polycab India Limited
(2026) TaxCorp(IDT) 12520 (AAR)
-
Corporate Food Delivery by Facilitators to Attract 18% GST as Composite Supply, Not Restaurant Service
In the matter of Frutta Services Private Limited
(2026) TaxCorp(IDT) 12519 (AAR)
-
Supreme Court Upholds GST SCN on Annuity Payments to Road Concessionaires, Refuses to Entertain SLP Against Telangana HC
GMR Pochanpalli Expressways Limited Vs Additional Director, Directorate General of GST Intelligence & Ors
(2026) TaxCorp(IDT) 12518 (SC)
-
Madras High Court Upholds Interest Liability Under Section 50(3) of GST Act for Excess ITC Claimed Due to GSTR-3B and GSTR-2A Mismatch
Jayashree Enterprises vs Assistant Commissioner (ST)
(2026) TaxCorp(IDT) 12517 (HC-MADRAS)
-
Karnataka High Court Sets Aside GST Registration Cancellations Due to Defective Verification Reports, Restores Proceedings to Show Cause Stage
Flex Enterprises & anr. v. Superintendent of Central Tax
(2026) TaxCorp(IDT) 12516 (HC-KARNATAKA)
-
Gujarat AAR Confirms 5% GST on “ALVA” Black Mineral Water; Restricts Classification to HSN 22011010 Based on Absence of Flavour or Sweeteners
In the matter of Oxyhydra Beverages Pvt Ltd
(2026) TaxCorp(IDT) 12515 (AAR)
-
Gujarat AAR Declines to Rule on Documentary Proof for Zero-Rated Intra-SEZ Supplies by Waystar Properties LLP, Citing Lack of Jurisdiction under Section 97 of CGST Act
In the matter of Waystar Properties LLP
(2026) TaxCorp(IDT) 12514 (AAR)
-
Bombay High Court Sets Aside Non-Speaking GST Refund Rejection for Apollo India Services LLP: Mandates Fresh Adjudication with Proper Reasoning
Apollo India Services LLP v. The State of Maharashtra and others
(2026) TaxCorp(IDT) 12513 (HC-BOMBAY)
-
Bombay High Court Overturns Denial of Transitional CENVAT Credit to Construction Firm Due to Failure to Consider CIDCO’s Proof of Service Tax Deposit
Pyramid Infratech Co. v. Union of India & Ors.
(2026) TaxCorp(IDT) 12512 (HC-BOMBAY)
-
Bombay High Court Nullifies Rs. 15.8 Crore IGST Demand on Indian Shipping Line for CIF Imports: Double Taxation on Freight Services Held Impermissible
Midas Tankers Private Limited v. Union of India
(2026) TaxCorp(IDT) 12511 (HC-BOMBAY)
-
Odisha AAR Rules GST at 18% on Distribution of Coursera User Licences: No Exemption as 'Education Services' for Distributor-Provided Digital Access
In the matter of Unitech Engineers
(2026) TaxCorp(IDT) 12510 (AAR)
-
West Bengal AAAR Declares Flipkart’s E-Commerce Delivery Model Taxable as Courier/Logistics Service, Denying GTA Exemption Due to Lack of Consignment Note and Contractual Substance
In the matter of M/s Flipkart India Private Limited
(2026) TaxCorp(IDT) 12509 (AAR)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.