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Petrol and Diesel Charges in Fleet Management Contracts Ruled Outside GST: Chhattisgarh AAR Clarifies Tax Regime Applicability and ITC Ineligibility
In the matter of Vision Plus Security Control Limited
(2026) TaxCorp(IDT) 12009 (AAR)
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Delhi High Court Sets Aside GST Demand on SREI Equipment Finance Ltd., Citing Failure to Address CIRP-Related Objection and IBC Moratorium
SREI Equipment Finance Ltd. v. Office of the Assistant Commissioner, CGST & Ors.
(2026) TaxCorp(IDT) 12008 (HC-DELHI)
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West Bengal AAR Distinguishes Tax Rates for Shaving Foam and Shaving Cream: Chemical Composition and Tariff Classification Key to GST Liability
In the matter of McNROE Consumer Products Private Limited
(2026) TaxCorp(IDT) 12006 (AAR)
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Bombay High Court Authorizes Videography and Limited Legal Representation During GST Summons for Cancer-Afflicted Director Amid Alleged Irregular ITC Claims
Tuesonpower International Pvt. Ltd. & Anr. v. Union of India & Anr.
(2026) TaxCorp(IDT) 12005 (HC-BOMBAY)
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Kerala High Court Invalidates Composite Show Cause Notices under GST: Orders Issuance of Year-wise Notices and Clarifies Limitation Computation
Dhanlaxmi Bank Limited vs State of Kerala & Ors.
(2026) TaxCorp(IDT) 12004 (HC-KERALA)
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Andhra Pradesh High Court Invalidates Single Show Cause Notice Covering Multiple Financial Years: Independent SCNs Mandated for Each Assessment Period
Uber India Systems Private Limited v. Deputy Commissioner of Central Tax & Anr.
(2026) TaxCorp(IDT) 12003 (HC-AP)
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Odisha AAAR Overturns AAR: Free Medicine Scheme Services by Odisha State Medical Corporation Granted GST Exemption as Pure Services
In the matter of Odisha State Medical Corporation Limited
(2026) TaxCorp(IDT) 12002 (AAR)
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Odisha AAAR Confirms Denial of ITC on Cross-Country Pipelines: Pipelines Held as Immovable Property, Not ‘Plant and Machinery’
In the matter of Gail (India) Limited
(2026) TaxCorp(IDT) 12001 (AAR)
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GSTAT - GSTAT Delhi Confirms Rs. 90.9 Lakh Profiteering by Instant Noodles Maker for Failure to Pass on GST Rate Cut; Orders Deposit to Consumer Welfare Fund
DG Anti Profiteering, Director General of Anti-Profiteering, DGAP vs C.G. Foods
(2026) TaxCorp(IDT) 12000 (GSTAT-Delhi)
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Delhi High Court Upholds Validity of CBIC’s Assignment of Powers to Proper Officers under CGST Act; Summons Issued in Third-Party Investigation Not Quashed
Lovelesh Singhal, Proprietor, M/s Shivani Overseas v. Central Board of Indirect Taxes & Customs & Ors.
(2026) TaxCorp(IDT) 11999 (HC-DELHI)
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Odisha AAAR Overturns AAR Ruling: No GST Registration Required for Thermo Fisher’s Maharashtra HO Supplying AMC Services via Engineers in Odisha
In the matter of Thermo Fisher Scientific India Private Limited
(2026) TaxCorp(IDT) 11998 (AAR)
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Maharashtra AAR Clarifies GST Applicability on In-Patient Healthcare Services: Exemption Upheld with Caveat on Room Rent Above Rs. 5,000
In the matter of Laxmi Health Care Centre & ICCU
(2026) TaxCorp(IDT) 11995 (AAR)
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AAR Tamil Nadu Clarifies: No GST Input Tax Credit on Construction Inputs for Commercial Malls Intended for Rental Business
In the matter of Super Chips
(2026) TaxCorp(IDT) 11994 (AAR)
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Bombay High Court Rules Assignment of MIDC Leasehold Rights with Factory Not ‘Supply’ Under GST Law; Rejects Revenue’s Stand on Taxability
Vidarbha Beverages & Ors. v. Union of India & Ors.
(2026) TaxCorp(IDT) 11993 (HC-BOMBAY)
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Tamil Nadu AAR Decides: GST Exemption Applies Only to In-Patient Medical Supplies as Part of Composite Healthcare, Out-Patient Medicines and Consumables Taxable
In the matter of Rajarajeswari Hospitals Private Limited
(2026) TaxCorp(IDT) 11992 (AAR)
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AAR Tamil Nadu Mandates GST on Full Sale Price for One-Off Used Car Disposal by Non-Dealer Business Entity
In the matter of Paranthaman Engineering Works
(2026) TaxCorp(IDT) 11991 (AAR)
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Non-Compete Fee Paid on Share Sale Partly Treated as Export of Service, Attracts Zero-Rated GST: Tamil Nadu AAR
In the matter of Jolarpettai Veeramuthu Sreedhar
(2026) TaxCorp(IDT) 11990 (AAR)
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West Bengal AAR Rules GST Payable on Price Variation Awards in Hydro Power Plant Arbitration, Excludes Liquidated Damages from Tax Net
In the matter of Karam Chand Thapar & Bros (Coal Sales) Limited
(2026) TaxCorp(IDT) 11989 (AAR)
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Calcutta High Court Nullifies Arunachal Police’s Bank Account Freeze for Lack of Magistrate’s Sanction: Section 106/107 BNSS Invoked
Kirti Deora, Proprietor of M/s Tirupati Trading v. State of West Bengal & Ors.
(2026) TaxCorp(IDT) 11988 (HC-CALCUTTA)
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GST Not Payable by Excess Royalty Collection Contractors on Statutory Mineral Levies; Reverse Charge Mechanism Applies to Mining Lease Holders, Rules Andhra Pradesh AAR
In the matter of Sudhakara Infratech Pvt Ltd
(2026) TaxCorp(IDT) 11986 (AAR)
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