TaxCorp GST/VAT

VAT/GST Highlights

27-02-2026 (2026) TaxCorp(VAT) 31514 (HC-P&H)

High Court Affirms Validity of Additional Surcharge on Declared Goods: Section 7-A Levy Upheld for Iron and Steel Traders - The High Court has definitively ruled that the surcharge under Section 7-A is a valid and independent levy, legally imposed in addition to the tax payable under Section 7 for declared goods such as iron and steel. The impugned orders were upheld, and the appeals were dismissed, establishing that both statutory provisions operate in separate spheres—tax on taxable turnover under Section 7, and a surcharge on tax payable under Section 7-A.

17-02-2026 (2026) TaxCorp(VAT) 31513 (HC-PATNA)

Patna High Court Upholds Taxability of Fabricated Steel Structures as Distinct Commodities; Validates Reassessment under Section 31 BVAT - On the basis of the present decision, it is actionable that fabricated steel structures created as part of a works contract must be treated as distinct commodities for VAT purposes, and their taxable value should include all costs incurred up to the point of incorporation into the works. Deductions for such fabrication and related activities can be disallowed unless the transformation does not result in a distinct marketable commodity. Furthermore, once sufficient material is on record, reassessment under Section 31 BVAT can be validly initiated even if returns have been filed and particulars disclosed, provided the exercise is not a mere change of opinion.

17-02-2026 (2026) TaxCorp(VAT) 31512 (HC-JHARKHAND)

Jharkhand High Court Declares Reassessment Order Time-Barred under JVAT Act: Strict Limitation Period Upheld in Tata Chemicals Ltd. Case - The Jharkhand High Court’s decision reaffirms that reassessment orders under Section 40 of the JVAT Act, 2005, must strictly adhere to the limitation period prescribed in the statute. Any reassessment initiated or concluded after the expiry of the statutory period is without jurisdiction and liable to be quashed as void ab initio. Tax authorities are bound by the limitation provisions, and assessees have a clear remedy to challenge time-barred proceedings through writ jurisdiction.

12-02-2026 (2026) TaxCorp(VAT) 31511 (HC-BOMBAY)

Bombay High Court Directs Tax Department to Release Refund for 2007-08 After Amnesty Settlement Nullifies Later Year Demands - In light of the above analysis, the Bombay High Court ordered the immediate release of the refund due to the petitioner for the tax period 2007-08, along with applicable interest as per statutory rules. The department is restrained from adjusting this refund against any demands for 2008-09 and 2009-10, as those have been conclusively settled under the Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fees Act, 2023. Departments must ensure that once a settlement is accepted under an amnesty scheme, no further coercive or adjustment actions are taken in respect of the settled periods.

25-02-2026 (2026) TaxCorp(VAT) 31510 (SC)

Supreme Court Declares “Sharbat Rooh Afza” as Fruit Drink, Disallows Residuary Tax Classification—Upholds Trade and Commercial Understanding Over Regulatory Labels - The Supreme Court ruled that “Sharbat Rooh Afza” is rightly classifiable under Entry 103 of Schedule II, Part A of the UPVAT Act as a “fruit drink/processed fruit product,” subject to VAT at the concessional rate of 4%. The concurrent findings to the contrary by the lower authorities and High Court were held to be legally erroneous. The appeals of the assessee were allowed, and the Revenue was directed to provide appropriate relief, including the refund or adjustment of excess tax paid.

16-02-2026 (2026) TaxCorp(VAT) 31509 (HC-MADRAS)

Madras High Court Quashes Attachment of Bona Fide Purchaser’s Property by Tax Authorities: No Director’s Liability or Anti-Avoidance Action Without Crystallised Dues - The Madras High Court’s ruling establishes that tax authorities cannot attach third-party property acquired prior to the crystallisation of tax dues and before issuance of any attachment order. Directors’ personal liability for company taxes does not arise unless statutory preconditions—including company winding up—are met. Furthermore, anti-avoidance provisions cannot be retrospectively applied to defeat bona fide property transfers made before tax liabilities are determined and notified. Revenue authorities must strictly adhere to statutory timelines and conditions prior to proceeding with attachment or recovery actions against property.

03-02-2026 (2026) TaxCorp(VAT) 31508 (HC-AP)

Telangana High Court Rules SIM Cards Constitute Service, Not Goods: VAT Not Applicable on Activation and Processing Charges - Based on the binding precedents of the Supreme Court and consistent High Court judgments, the Telangana High Court has reaffirmed that the issuance of SIM cards by telecom operators constitutes a service, with the activation and processing charges forming part of the service value. As a result, such transactions are not liable to VAT as a sale of goods. The writ petition was allowed, and the impugned VAT order was quashed.

16-02-2026 (2026) TaxCorp(VAT) 31507 (SC)

Supreme Court Upholds High Court Ruling: Substantive Compliance Prevails Over Procedural Lapses in Land Possession for Exemption; Delay Condoned - The Supreme Court, by condoning the delay and upholding the High Court's judgment, reinforced the principle that substantive conditions—such as actual possession of land—take precedence over technical or procedural requirements in exemption matters. This approach ensures that claimants are not unjustly deprived of statutory benefits due to non-compliance with procedural stipulations, provided the substantive objective of the law is met. Legal practitioners should focus on demonstrating compliance with the substantive requirements, as procedural lapses may not, per se, be fatal to an exemption claim.

02-02-2026 (2026) TaxCorp(VAT) 31506 (HC-AP)

Telangana High Court Declares Sales Tax Assessment Barred by Limitation; State’s Delay in Passing Order Fatal Despite Tax Audit Submission - This decision reiterates the imperative for strict adherence to statutory limitation periods prescribed under the APGST Act. Once the limitation period expires, as per the second proviso to Section 14(1), the assessing authority is precluded from passing any valid assessment order, and any such order will be rendered void ab initio. The High Court’s ruling underscores that, in such situations, no inquiry into the merits of the case is permissible. Tax authorities must ensure that all assessment orders are passed within the prescribed limitation period, including any extension allowed by timely submission of tax audit reports.

16-09-2025 (2026) TaxCorp(VAT) 31505 (HC-MADRAS)

Madras High Court Clarifies Writ Jurisdiction on Remand: Fresh Adjudication Not Required Where Agreement Obligations Fulfilled - The High Court concluded that, in cases where an assessee demonstrates fulfilment of contractual or statutory obligations subsequent to the initiation of administrative proceedings, it is both lawful and expedient for the authority to consider such evidence before deciding whether to proceed with further adjudication. The writ court, therefore, need not direct a remand for fresh consideration where no live issue remains. The appellant is specifically permitted to submit the compliance letter, and the authority is to make an informed decision thereon.

11-02-2026 (2026) TaxCorp(VAT) 31504 (HC-P&H)

Punjab & Haryana High Court: No Penalty for Tax Evasion When Goods Properly Reported at ICC — Mere Invoice Corrections Not Sufficient for Penalty Under Section 14B(7)(ii) PGST - The High Court unequivocally held that penalty under Section 14B(7)(ii) PGST cannot be imposed in the absence of demonstrable intent to evade tax. The act of presenting goods at the ICC with proper documentation is indicative of bona fide conduct, and minor invoice corrections or cuttings, without more, do not support allegations of evasion. As such, the appeals against the respondent-dealer were dismissed.

10-02-2026 (2026) TaxCorp(VAT) 31503 (SC)

Supreme Court Relieves Petitioner from Cost Liability While Upholding High Court’s Substantive Order After Condoning Delay - The Supreme Court’s decision establishes that while procedural delays may be condoned in deserving cases, substantive relief cannot be assumed as a consequence. Petitioners should be prepared for the possibility that, even if delay is condoned, the merits may not favor them. Importantly, the Court demonstrated willingness to consider waiver of costs in suitable cases, particularly where it finds that the imposition of costs may not serve the ends of justice.

10-02-2026 (2026) TaxCorp(VAT) 31502 (SC)

10-02-2026 (2026) TaxCorp(VAT) 31501 (HC-CALCUTTA)

Calcutta High Court Clarifies Exhaustion of Alternative Remedy in VAT Disputes: Writ Petitions Transferred to Appellate Tribunal, Post-Decisional Hearing Deemed Sufficient Compliance with Natural Justice - The Calcutta High Court reaffirmed the principle that writ jurisdiction under Article 226 cannot be routinely invoked when an efficacious statutory remedy is available, barring exceptional circumstances such as patent lack of jurisdiction or gross violation of natural justice. Where disputed facts or complex evidentiary issues arise, these are best left to the determination of statutory appellate forums. The Court further clarified that a post-decisional hearing, as provided under Section 74 of the VAT Regulation, suffices to meet the requirements of natural justice, so long as no tangible prejudice is demonstrated. Transfer of writ records to the Tribunal and summary dismissal of later writs ensure both fairness and statutory compliance.

09-02-2026 (2026) TaxCorp(VAT) 31500 (HC-AP)

Andhra Pradesh High Court Upholds Rejection of Exemption Claim for Tamarind Commission Sales Due to Non-Compliance with Form A-5 Requirements - Based on the detailed examination of the facts and applicable legal provisions, the Andhra Pradesh High Court concluded that the petitioner failed to comply with the mandatory requirements of Rule 17-C of the Andhra Pradesh General Sales Tax Rules, 1957. The absence of the prescribed signature and seal on Form A-5, coupled with the failure to prove payment of tax by the principal, was fatal to the exemption claim. The revisional authority was well within its powers to review and rectify the assessment, and no principles of natural justice were violated. The revision petitions were thus dismissed, affirming the orders of the lower authorities.

04-02-2026 (2026) TaxCorp(VAT) 31499 (HC-MADRAS)

Madras High Court Allows Conditional Challenge to Tax Order; Bank Attachment Lifted on Partial Deposit under Section 51 of TNVAT Act - The Madras High Court’s decision offers a pragmatic, actionable solution by permitting the petitioner to contest the assessment by complying with the statutory pre-deposit under Section 51 of the TNVAT Act. This order underscores that taxpayers must adhere to statutory timelines and procedural requirements but may be granted relief upon substantial compliance with pre-deposit norms. The Court’s approach also relieves the immediate financial hardship imposed by the attachment, provided the taxpayer demonstrates bona fide intent to contest the assessment.

04-02-2026 (2026) TaxCorp(VAT) 31498 (HC-AP)

Andhra Pradesh High Court Clarifies Scope of ‘In the Course of Export’ under Section 5(1) CST Act: Exemption from State Sales Tax Upheld for Exports with Foreign Exchange Receipts - The Andhra Pradesh High Court’s decision reaffirms that sales resulting in the export of goods out of India, where sale consideration is received in foreign currency and the transfer of title occurs post customs clearance, fall squarely within the ambit of “in the course of export” under Section 5(1) of the CST Act. The exemption from state sales tax, as provided under Article 286(1)(b) of the Constitution, is fully available in such cases. Tax authorities must adhere to established legal principles and Supreme Court precedents while adjudicating similar cases.

04-02-2026 (2026) TaxCorp(VAT) 31497 (HC-AP)

Andhra Pradesh High Court Upholds Dismissal of Belated VAT Appeal Due to Unexplained Delay and Failure to Notify Change in Business Address - On the basis of the above decision, it is clear that assessees must maintain consistent diligence in prosecuting tax matters and must comply with statutory obligations, including informing the assessing authority of any change or cessation of business address. Unexplained or inadequately explained delays in filing appeals will not be condoned, especially where the record demonstrates a lack of participation and failure to adhere to procedural requirements. Assessees should ensure prompt communication and compliance with service of notice provisions to avoid dismissal of appeals on technical grounds.

31-01-2026 (2026) TaxCorp(VAT) 31496 (HC-CHHATTISGARH)

Chhattisgarh High Court Directs Interest Payment on Delayed VAT Refund After Bona Fide Representation by Assessee - The Chhattisgarh High Court’s ruling affirms that tax authorities are statutorily bound to promptly refund excess amounts determined upon reassessment, particularly where the assessee has made a bona fide representation. Failure to act within a reasonable period after such representation attracts liability to pay interest as stipulated by Section 39(5) of the Chhattisgarh VAT Act, 2005. Tax authorities must ensure timely action on refund applications to avoid additional financial liabilities arising from statutory interest.

28-01-2026 (2026) TaxCorp(VAT) 31495 (HC-BOMBAY)

Bombay High Court Asserts DRT Sale Certificate’s Supremacy: Orders Removal of Sales Tax Encumbrance from 7/12 Extract, Affirms Priority of Secured Creditor - In view of the unchallenged and binding DRT orders, and the statutory framework prioritizing registered secured interests, the High Court has directed the immediate removal of the Sales Tax Department’s charge from the 7/12 extract. The revenue authorities must comply with the DRT’s directions, and statutory departments seeking to assert claims must do so through proper legal channels, namely, the civil courts. The petitioner’s writ has thus been allowed, and their revenue entry is to be made without encumbrance, subject to any future court orders.

08-10-2025 NOTIFICATION 5(54)/Policy/VAT/2013/PF/545 & 553

Amendments in the Sixth Schedule of the Delhi Value Added Tax Act, 2004 ...

23-02-2024 NOTIFICATION No. S.O. 834(E)

Designated Indian Carrier - M/s SNV Aviation Private Limited (Akasa Air). ...

28-09-2022 NOTIFICATION No. F. No. 3(15)/Fin.(Exp.-I)/2022-23/DS-I/780

Amendment in Fourth Schedule of Delhi Value Added Tax Act, 2004 ...

01-08-2022 NOTIFICATION No. F. 10/21/2022-23/SRD/Fin/1920-1929

Seek to rescind the Notification No. F.3(107)/Fin.(Exp.-I)/2021-22/DS-I/295 dated the 10th November, 2021 ...

03-02-2022 CIRCULAR NO. 03 of 2021-22

DVAT returns for the quarter ending 31.12.2021 in Form DVAT-16, DVAT-17 and DVAT-48 along with required annexure/enclosures shall stand extended upto 12.02.2022 ...

17-12-2021 Circular No. F. No.5(4)Misc./L&J/2018-2019/2340-45

Clarification on limitation period for Remand Back Cases U/s 34(2) of DVAT Act 2004 ...

01-12-2021 NOTIFICATION No. F.10/45/2021-22/SRD/Fin/3221-3231

Amendments in the Fourth Schedule of the Delhi Value Added Tax, 2004 ...

10-11-2021 NOTIFICATION No. . F. 3(107)/Fin.(Exp.-I)/2021-22/DS-I/295

Amendment in Fourth Schedule of Delhi Value Added Tax Act, 2004 ...

02-08-2021 Circular No. F.3(636)/Policy/VAT/2026/657-64

Advised to adhere to the orders of the Hon'ble Supreme Court while dealing with the limitation period in respect of suo motu review, review, rectification, application and objection petition under the various provisions ...

18-08-2021 Circular No. F.7(420)/VAT/Policy/2011/PF/726-31

Filling of online return for first quarter of 2021-22-extension of thereof. ...

24-03-2021 NOTIFICATION No. F. 5(54)/Policy/VAT/2013/PF/491-502

Seeks to amend Sixth Schedule in the Delhi Value Added Tax Act, 2004 ...

30-07-2020 NOTIFICATION No. F. 3(20)/Fin.(Rev-I)/2020-21/DS-IV/39

Amendment in Fourth schedule of Delhi Value Added Tax, 2004 ...

09-06-2020 NOTIFICATION No. F.3(10)/Fin.(Rev-I)/2020-21/DS-VI/178

Amendment in Fourth Schedule in Delhi Value Added Tax Act, 2004 ...

15-05-2020 Circular No 03/2020/21

Circular regarding Order of Hon'ble Supreme Court dated 23-03-2020 for petition (civil) No. 3/2020. ...

04-05-2020 No. F.3(1) Fin.(Rev-I)/2019-20/DS-VI/149

Amendments in the Fourth Sechedule appended to S. No 12 and 13 ...

News & Views

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Query - GST Liability in Joint Development Agreement with Partial Sales and Unsold Units

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Query - GST Refund Query on Excess Cash Payment under Rule 86B

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Query - GST Implications on Solar Power Plant Installation and Excess Electricity Sales for Manufacturing Units

Query - GST Implications on Supply of Fabric Followed by Tailoring Services

Query - Consolidated Appeal Against Single DRC-07 Covering Multiple Financial Years

Query - Jurisdictional Clock and Procedural Consequences Upon Court-Ordered Remand

Article - Understanding the Supreme Court’s Stand on Parallel GST Proceedings: Insights from Armour Security (India) Ltd. v. Commissioner, CGST, Delhi East Commissionerate

Article - Reconceptualizing “On His Own Account” in Section 17(5)(d) of the CGST Act: Capitalization, Input Tax Credit Continuity, and Timing Dilemmas

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07-03-2026 (2026) TaxCorp(IDT) 12148 (GST)

HC : Gujarat High Court Upholds Bank Account Freeze of Fintech Platform for Lapses in Due Diligence over Online Gaming Transactions

03-03-2026 (2026) TaxCorp(IDT) 12119 (Excise)

SC : Supreme Court Upholds Secured Creditors’ Priority Over State Tax Dues Under SARFAESI Act, Rejects Revenue’s Review Amid Enforcement Proceedings

03-03-2026 (2026) TaxCorp(IDT) 12118 (Excise)

SC : Supreme Court Affirms Customs Duty Demand on 100% EOU for Abuse of Duty-Free Import Scheme: Misuse in DTA Sales Upheld

03-03-2026 (2026) TaxCorp(IDT) 12116 (Excise)

SC : Supreme Court Grants Conditional Bail to Appellant After 2.5 Years of Incarceration Amidst Ongoing Criminal and Civil Proceedings

03-03-2026 (2026) TaxCorp(IDT) 12106 (GST)

HC : Rajasthan High Court Defers Adjudication on Zoomcar India’s Challenge Against CGST Circulars, Awaits Supreme Court’s Verdict

03-03-2026 (2026) TaxCorp(IDT) 12105 (GST)

HC : Allahabad High Court Rebukes U.P. State Employees Welfare Corporation for Unlawful Deductions from Retiral Dues; Orders Full Payment Without GST or Advance Recoveries

03-03-2026 (2026) TaxCorp(IDT) 12104 (GST)

HC : Calcutta High Court Upholds GST Authority’s Power to Issue SCN under Section 74 for Alleged Fraudulent ITC Availment via Retrospectively Cancelled Suppliers

03-03-2026 (2026) TaxCorp(IDT) 12103 (GST)

AAR : West Bengal AAR: Iced Tea Preparations and Syrups Attract 5% GST; Non-Alcoholic Flavoured Beverages Face 40% GST Amid HSN Classification Dispute

03-03-2026 (2026) TaxCorp(IDT) 12102 (GST)

HC : Bombay High Court Affirms GSTAT’s Inherent Power to Grant Interim Relief Despite No Explicit Provision in CGST Act

03-03-2026 (2026) TaxCorp(IDT) 12100 (Customs)

SC : Supreme Court Dismisses Revenue’s SLP in Absence of Duty on Rough Diamonds, Leaves Valuation Law Question Open

03-03-2026 (2026) TaxCorp(IDT) 12099 (Excise)

SC : Supreme Court Upholds CESTAT Kolkata Order: No Excise Duty on Flue Gas from Coke Manufacturing, Revenue’s Appeal Dismissed for 440-Day Delay

03-03-2026 (2026) TaxCorp(IDT) 12098 (Excise)

SC : Supreme Court Upholds CESTAT Ruling: ‘G Type Tempered Glass Lid’ to be Taxed Under Specific Tariff Heading 7010, Not General Entry 7013

03-03-2026 (2026) TaxCorp(IDT) 12091 (Customs)

SC : Supreme Court Affirms Retrospective Application of Clarificatory Customs Circular, Restores Duty Drawback to Merchant Exporter for Prior Years

03-03-2026 (2026) TaxCorp(IDT) 12086 (Customs)

SC : Supreme Court Clarifies: Encashment of Bank Guarantee by Revenue Not 'Payment of Duty'; Unjust Enrichment Principle Inapplicable to Refund Claims in Such Cases

03-03-2026 (2026) TaxCorp(IDT) 12083 (Service Tax)

SC : Supreme Court Dismisses Appeal in Classification Dispute; Delay of 334 Days in Challenging CESTAT’s ‘Courier Service’ Ruling Proves Fatal for Assessee

03-03-2026 (2026) TaxCorp(IDT) 12082 (VAT)

SC : Supreme Court Clarifies Limited Precedential Scope of Nokia VAT Ruling on Mobile Phone Chargers – Restricts Binding Effect to Punjab and Chandigarh, Allows Separate Arguments for Other States

03-03-2026 (2026) TaxCorp(IDT) 12072 (GST)

HC : Madras High Court Permits Assessee to Appeal Order Confirming ITC Denial, Late Fee, and Penalty; Limits Interference Under Article 226

03-03-2026 (2026) TaxCorp(IDT) 12071 (GST)

HC : Calcutta High Court Stays Recovery of GST Dues—Order Uploaded in ‘Additional Notices’ Tab Not Valid Service; No Personal Hearing Vitiates Proceedings

03-03-2026 (2026) TaxCorp(IDT) 12070 (GST)

HC : Gujarat High Court Remands GST Refund Dispute for Fresh Adjudication; Orders Appellate Authority to Examine Documentary Evidence Despite Ex Parte Proceedings

03-03-2026 (2026) TaxCorp(IDT) 12069 (GST)

HC : Calcutta High Court Orders Restoration of GST Registration, Citing Lack of Fraud or Evasion in Non-Filing Case

03-03-2026 (2026) TaxCorp(IDT) 12064 (Customs)

SC : Supreme Court Upholds BCD Exemption for BenQ’s Interactive Flat Panels under CTI 8471 41 90; Dismisses Revenue’s Appeal on Classification Dispute

03-03-2026 (2026) TaxCorp(IDT) 12060 (GST)

HC : Allahabad High Court Allows 52-Day Condonation of Delay in GST Appeal Owing to Proprietor’s Serious Illness: Emphasizes Sufficiency of Bona Fide Cause

03-03-2026 (2026) TaxCorp(IDT) 12059 (GST)

HC : Bombay High Court Quashes Provisional Attachment for Lack of Reasoned Order: Mandates Speaking Orders Under Section 83 MGST Act in Redevelopment Flat Allotment Case

03-03-2026 (2026) TaxCorp(IDT) 12058 (GST)

HC : Kerala High Court Quashes GST Recovery for Bonafide Error in Revised TRAN-1/TRAN-2; Directs Revenue to Allow Correction of Transitional Credit Claims

03-03-2026 (2026) TaxCorp(IDT) 12057 (GST)

AAR : Uttarakhand AAR: Medicated Toilet Soap Attracts 18% GST, Not Eligible for Reduced Rate Applicable to Ordinary Toilet Soap

03-03-2026 (2026) TaxCorp(IDT) 12056 (GST)

AAR : Gujarat AAR Rules GST Exemption for Architect’s Consultancy to AMC on Fire Services, Staff Housing, and Parking Projects as 'Pure Services'

03-03-2026 (2026) TaxCorp(IDT) 12055 (GST)

AAR : Gujarat AAR Clarifies GST Classification for KAPSUL’s Mukhwas and Digestive Products: Distinction Made Between Supari-based Capsules and Digestive Blister Packs

03-03-2026 (2026) TaxCorp(IDT) 12054 (GST)

HC : Calcutta High Court Remands GST Adjudication over ITC Denial—Violation of Natural Justice on Supplier Cancellations and Credit Notes

03-03-2026 (2026) TaxCorp(IDT) 12053 (GST)

HC : Punjab & Haryana High Court Grants Bail to Film Producers Accused of IGST Evasion Citing Prolonged Custody and Absence of Fraud Allegations

03-03-2026 (2026) TaxCorp(IDT) 12052 (GST)

HC : Gujarat High Court Grants Conditional Bail to Partner in ₹21.93 Crore GST ITC Fraud Case, Emphasizes Completion of Investigation and Recovery Safeguards

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