TaxCorp GST/VAT

VAT/GST Highlights

05-05-2026 (2026) TaxCorp(VAT) 31556 (HC-JHARKHAND)

Jharkhand High Court Affirms Non-Maintainability of Revision Against Remand Order; Outlines Limits of Revisional and Review Jurisdiction under JVAT Act - The writ petition was dismissed, with the High Court upholding the Tribunal's findings that a revision against a remand order directed at factual verification is not maintainable under the JVAT Act. The Court found no error in the Tribunal's refusal to interfere with concurrent factual findings and further held that the review petition disclosed no error apparent on the face of the record. The decision reinforces that review jurisdiction cannot be invoked for re-appreciation of facts or introduction of new evidence not previously on record.

05-05-2026 (2026) TaxCorp(VAT) 31555 (HC-GAUHATI)

Power of Attorney Holder’s Liability for Deceased Principal’s Tax Dues: Gauhati High Court Directs Recourse to Statutory Remedy, Stays Arrest Warrant - The Gauhati High Court, in declining to adjudicate the substantive liability of the petitioner under writ jurisdiction, reaffirmed the necessity of pursuing statutory remedies under Section 9 of the Bengal Public Demand Recovery Act, 1913. The Court’s directive to the Certificate Officer to consider the petitioner’s objections on merits, without dismissing them solely on grounds of delay, ensures procedural fairness and upholds the principles of natural justice. Temporary protection from arrest was granted to enable the petitioner to access the statutory forum, thus balancing the interests of justice and the need for expeditious recovery.

27-04-2026 (2026) TaxCorp(VAT) 31554 (HC-JHARKHAND)

Jharkhand High Court Orders Fresh Tribunal Review on Reopening CST Assessments: Limits Scope to Fraud and Misrepresentation in Form ‘F’ Cases - Based on the present decision, the Jharkhand High Court has chosen not to settle the merits of the dispute regarding Form ‘F’ transactions. Instead, it has directed the Tribunal to reconsider the matter in accordance with the legal principles established by the Supreme Court in Ashok Leyland-II. All relevant contentions, including those relating to statutory amendments and the authority of the revisionary officer, are to be thoroughly evaluated by the Tribunal.

02-03-2026 (2026) TaxCorp(VAT) 31553 (HC-AP)

Writ Jurisdiction Declined by Telangana High Court: Petitioner’s Delay and Failure to Update Address Results in Dismissal of Challenge to Appellate Order - On a comprehensive assessment of the facts and legal principles, the Telangana High Court determined that the petitioner’s failure to update its address, coupled with the unexplained and significant delay in challenging the appellate order, and the non-exhaustion of the available statutory remedy before the Tribunal, disentitled the petitioner to relief under Article 226 of the Constitution. The writ petition was thus dismissed as not maintainable.

08-04-2026 (2026) TaxCorp(VAT) 31552 (HC-AP)

Andhra Pradesh High Court Bars Coercive Recovery for Unserved GST Assessment Orders; Mandates Prior Service Before Attachment of Bank Accounts - The Andhra Pradesh High Court disposed of the writ petition by declaring that any coercive recovery measures, including bank account attachment, are unsustainable in law unless the assessment order is duly served on the taxpayer. The revenue authorities were instructed to serve the assessment and penalty orders afresh on the petitioner, from which point the statutory period for challenging the orders would begin. Recovery proceedings initiated thereafter must strictly follow the due process under the GST Act, including respect for appellate remedies and any interim relief granted.

17-04-2026 (2026) TaxCorp(VAT) 31551 (HC-KARNATAKA)

Karnataka High Court Bars VAT on Landowner’s Share in Joint Development Agreements; Invalidates Circular-Based Valuation - The Karnataka High Court’s decision settles that VAT under the KVAT Act is leviable only on the goods component involved in construction for flat purchasers under agreements entered into by the developer; the value of land or immovable property transferred under a JDA is not liable to VAT. Circulars or executive instructions lacking statutory support cannot be employed to expand the tax base or introduce computation mechanisms. All Revenue appeals were dismissed, confirming the non-taxability of the landowner’s constructed share and the unenforceability of the impugned circular.

24-04-2026 (2026) TaxCorp(VAT) 31550 (HC-KARNATAKA)

Karnataka High Court Affirms Deemed Rectification and Interest on Delayed Sales Tax Refunds: Orders Beyond Jurisdiction Set Aside - Based on the above findings, the High Court allowed the revision petition, set aside the Tribunal’s rectification order, and declared that the assessee had acquired a statutory right to interest on the delayed refund for the period calculated from ninety days after 22.03.2010. The interest is payable at 6% per annum for the period amounting to one year, six months, and eighteen days, as determined by the Court. Assessees should ensure that the statutory timelines for rectification applications are strictly monitored, as the law grants an automatic remedy through deemed rectification if the authority fails to act within the prescribed period.

21-04-2026 (2026) TaxCorp(VAT) 31549 (HC-MADRAS)

Madras High Court Nullifies Purchase Tax Demand Due to Departmental Software Defect and Revenue Neutrality - In conclusion, the Madras High Court held that while liability to pay purchase tax existed under law, the demand was unsustainable in the peculiar facts of the case—specifically, due to the department’s defective online return mechanism that rendered compliance impossible and resulted in a revenue neutral outcome. The Tribunal’s order reinstating the purchase tax levy was set aside, and the revisions in favour of the assessee were allowed.

20-04-2026 (2026) TaxCorp(VAT) 31548 (HC-JHARKHAND)

Jharkhand High Court Orders Immediate Refund of Excess Tax with Interest: Department Cannot Cite Administrative Delays to Withhold Statutory Entitlements - The High Court’s decision mandates immediate release of the refund for the assessment year 2014-15, along with statutory interest at 6% per annum from ninety days after the initial refund application. The Department’s explanations for the delay were categorically rejected as frivolous and without legal basis. The judgment sets a clear actionable precedent for enforcing taxpayer rights to refunds, and ensures that administrative inertia does not impede statutory entitlements.

21-04-2026 (2026) TaxCorp(VAT) 31547 (HC-MADRAS)

Madras High Court Upholds Taxability on Hire-Purchase Transactions; Denies Transit and High Sea Sale Exemptions, Affirms Penalty for Wilful Suppression - The Madras High Court’s decision categorically reaffirms that exemption on the grounds of transit sale or high sea sale is contingent upon strict fulfilment of statutory prerequisites, namely the timing and nature of title transfer and the sequence of contractual events as defined under Sections 3 and 5 of the Central Sales Tax Act, 1956. The maintenance of clear, accurate, and truthful records is essential, and any attempt to misrepresent or disguise the true nature of transactions will attract penalties for wilful suppression. Assessees engaged in hire-purchase or similar arrangements should ensure that the structuring of transactions and documentation accurately reflect the real nature of the sale and the point at which title passes, to avoid both tax liability and penal consequences.

21-04-2026 (2026) TaxCorp(VAT) 31546 (HC-MADRAS)

Madras High Court Bars Fresh Assessment Due to Defective Show Cause Notice and Limitation in Windmill ITC Reversal Case - The Madras High Court ruled in favor of the dealer, setting aside the remand order and holding that the defective show cause notice could not sustain any fresh assessment proceedings. Furthermore, the statutory bar of limitation precluded the issuance of a fresh notice for the reversal of ITC. The tax case was thus allowed, with the Court explicitly stating that remand for fresh consideration based on the old notice, or issuance of a new notice, was not permissible.

20-04-2026 (2026) TaxCorp(VAT) 31545 (SC)

Supreme Court Upholds Entry Tax on H.R. Sheets; Dismisses SLP and Condones Delay - The Supreme Court, after condoning the delay, dismissed the SLP, thereby affirming the levy of entry tax on H.R. Sheets as a distinct commercial commodity under the Entry Tax Act. The order effectively leaves the petitioner bound by the findings of the High Court and lower authorities, upholding both the tax and the penalty imposed.

16-04-2026 (2026) TaxCorp(VAT) 31544 (HC-MP)

Madhya Pradesh High Court Quashes Entry Tax on Grinding Media Balls and Rubber Liners: Recognizes Them as Integral Machine Components, Not Incidental Goods - The Madhya Pradesh High Court, applying the principles of functional integrality and settled judicial interpretation, has categorically held that Grinding Media Balls and Rubber Liners, being essential and integral parts of the Ball Mill, qualify as components of ‘plant and machinery’ rather than ‘incidental goods’. As a result, the levy of entry tax and any consequential penalty under the Entry Tax Act on these items is unsustainable and must be set aside. This decision provides an actionable precedent for similarly placed assessees to challenge any such levy on integral machinery components.

16-04-2026 (2026) TaxCorp(VAT) 31543 (CESTAT-KOLKATA)

CESTAT Kolkata Rules Coal Extraction Activities Constitute Manufacture; Service Tax Demand on Joint Venture Set Aside - In summation, the CESTAT Kolkata decisively ruled that the appellant’s activity of coal extraction, including all ancillary processes, is a manufacturing activity for the purposes of the Central Excise Act, and not a taxable mining service. Having already paid excise duty, the appellant cannot be subjected to service tax on the same transaction, safeguarding against double taxation. Furthermore, actions performed in the capacity of a co-venturer within a joint venture framework do not constitute taxable services, negating the requirement of service tax and consequential penalties.

16-04-2026 (2026) TaxCorp(VAT) 31542 (CESTAT-KOLKATA)

CESTAT Kolkata Rules Against Double Taxation of Service Provider Where Processed Goods Sold Separately by Service Recipient - The CESTAT Kolkata decisively held that the appellant’s service tax liability was restricted to the agreed consideration for excavation and processing services. The value of processed material sold by SAIL to the appellant’s sister concern, on which excise duty was duly paid, could not be clubbed with the service consideration to artificially inflate the appellant’s taxable value. Consequently, the demand for additional service tax, along with interest and penalty, was set aside, and the appeal was allowed with appropriate consequential relief.

16-04-2026 (2026) TaxCorp(VAT) 31541 (CESTAT-KOLKATA)

CESTAT Kolkata Rules Trading Turnover Not Liable to Service Tax; Extended Limitation Period Invoked Without Evidence of Suppression Set Aside - The CESTAT Kolkata decisively set aside the impugned order, holding that the demand for service tax on the trading turnover of the appellant was without legal basis. The invocation of the extended period of limitation, absent any evidence of suppression or willful misstatement, was similarly quashed. The appeal was allowed, and consequential relief was granted to the appellant. Assessees must ensure clear documentary segregation of trading and service activities, as proper record-keeping is crucial for defending against unwarranted service tax demands.

15-04-2026 (2026) TaxCorp(VAT) 31540 (CESTAT-NEW DELHI)

CESTAT New Delhi Rules Forfeited Booking Advances Not Taxable as 'Tolerating an Act' Under Section 66E(e); Service Tax Demand Quashed - Based on the above analysis, it is actionable for businesses—particularly hotels and similar service providers—to recognize that advances forfeited due to customer cancellations, in the absence of a contractual clause specifically permitting cancellation for a fee, constitute compensation for breach and not consideration for a declared service under section 66E(e) of the Finance Act, 1994. Such forfeitures are not liable to service tax.

26-03-2026 (2026) TaxCorp(VAT) 31539 (HC-KARNATAKA)

Karnataka High Court Affirms Denial of Inter-State Concessional Rate for Non-Furnishing of Original C and F Forms: Strict Statutory Compliance Mandated - In conclusion, the Karnataka High Court has affirmed that the production of original C and F Forms within the statutory timeline is a mandatory precondition for availing concessional rates on inter-State transactions. The Court’s actionable directive is clear: assessees must ensure full and timely compliance with the documentary requirements stipulated under the Central Sales Tax Act and its Rules. Failure to do so will result in the lawful denial of concessional treatment, without scope for leniency on grounds of procedural lapses.

08-04-2026 (2026) TaxCorp(VAT) 31538 (HC-ORISSA)

Orissa High Court Annuls Time-Barred OET Reassessment: Jurisdictional Defects and Procedural Lapses Render Notices and Orders Void - On the facts and law, the High Court has unequivocally held that the reassessment proceedings initiated by the Department, based on notices issued in 2023 for tax periods ending in 2006, are barred by limitation and jurisdictionally defective. The purported communication of acceptance of self-assessment returns after an inordinate delay was deemed unsustainable. The shifting of legal grounds for reassessment—from Section 10(3) to Section 10(1)—and reliance on supplemental affidavits, were found unacceptable in law. As a result, all impugned notices and the assessment order, including the penalty, were set aside.

09-04-2026 (2026) TaxCorp(VAT) 31537 (HC-KARNATAKA)

Karnataka High Court Sets New Benchmarks for Discharge of Proof in Input Tax Credit Claims: Orders Re-adjudication Following Supreme Court Guidelines on Genuineness and Physical Movement of Goods - The High Court’s decision underscores that the burden under Section 70 for claiming input tax credit is not discharged by mere production of purchase documents or proof of payment. Instead, claimants must establish, by substantial evidence, both the genuineness of the underlying transactions and the actual movement of goods. Any adjudication of ITC claims must rigorously apply the standards articulated by the Supreme Court in Ecom Gill Coffee. As the authorities below failed to adhere to this legal mandate, the relevant orders were set aside and the matter was remanded for a fresh decision after granting the assessee a proper opportunity to present supporting evidence.

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

Article - GST and Contractual Damages: Delineating the Taxability of Settlement Payments in Breach of Contract Cases

Article - ITC Apportionment and the GST Dilemma

Article - Determining the Deadline for Issuing GST Show Cause Notices for FY 2020–2021: 28th or 30th November 2024?

Article - Judicial Acceptance of Consolidated Show Cause Notices under GST: Karnataka High Court’s Landmark Decision

Article - Section 16(2)(c) of CGST Act: Gujarat High Court’s Awaited Decision and Its National Impact

Article - The McLeod Russel Doctrine: Interpreting Section 16(2)(aa) of the CGST Act for Genuine ITC Recipients

Article - Critical Analysis of the Rollmet LLP Order: Misinterpretation of SLP Dismissal in Mathur Polymers

Article - Rethinking Input Tax Credit: Addressing Supplier Default and Reinventing the GST Credit Ecosystem

Article - Is Section 122 GST Penalty Provision Timeless? An Analysis of the Limitation Period for Issuing Notices under Section 122

Article - Major GST Reform for Global Capability Centers: Implications of the Finance Act 2026 for Service Exporters

Article - GST Implications on Sale of Old Motor Vehicles by Restaurant Composition Dealers: Rate, Valuation, and Legal Framework

Article - Refund Mechanism under Section 54 of the CGST Act, 2017: Judicial Trends and Practical Perspectives

Article - GST Forms ASMT-10, DRC-01B, and DRC-01D: Understanding Their Roles in Scrutiny, Self-Assessment, and Recovery under the CGST Act, 2017

Article - Major GST Revisions on Discounts: Comprehensive Overview and Practical Impact

Article - Analysis of Penalty Applicability under Section 73(11) of the CGST Act, 2017 When GSTR-3B Is Filed Before SCN

Article - Doctrine of Substantive Compliance in GST: Concessional Rates and Input Tax Credit Reversal

Article - Comprehensive Guide to GST Refund Calculation under Rule 89(4) and Rule 89(5): Zero-Rated Supplies Versus Inverted Duty Structure

Article - Evolving Landscape of Intermediary Services under GST

Article - Input Service Distributor (ISD) under GST: Bridging Legal Framework and Practical Implementation

Article - Uniformity in Tax Law, Disparity in Practice: Examining the Impact of Tata Play v. Union of India on GST Limitation Periods

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11-05-2026 (2026) TaxCorp(IDT) 12394 (Customs)

CESTAT : CESTAT Bangalore Clarifies Classification of VoIP Phones, Networking Cards, and Telepresence Equipment for IBM India; Remands VoIP Phone Classification for Reconsideration

11-05-2026 (2026) TaxCorp(IDT) 12393 (Service Tax)

CESTAT : CESTAT Chennai Rules in Favour of Film Academy: Vocational Film Training Courses Held Exempt from Service Tax Under Beneficial Notification

11-05-2026 (2026) TaxCorp(IDT) 12392 (Customs)

CESTAT : CESTAT Chennai Quashes ₹56 Crore Customs Duty Demand—Parts of E-Scooters Held Not Classifiable as Complete Vehicles Absent Imported Battery Packs

15-05-2026 (2026) TaxCorp(IDT) 12391 (GST)

HC : Gujarat High Court Rules GST Unapplicable on Road Repair Cost Reimbursements by Torrent Power to AMC, Rejects Reverse Charge Mechanism

15-05-2026 (2026) TaxCorp(IDT) 12390 (GST)

AAR : 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

16-05-2026 (2026) TaxCorp(IDT) 12389 (GST)

AAR : AP AAAR Confirms GST Applicability on Assignment of Leasehold Rights and Land Development Charges; Rejects ‘Sale of Land’ Argument

16-05-2026 (2026) TaxCorp(IDT) 12388 (GST)

HC : Bombay High Court Invalidates GST Demand on Defunct Capital First Ltd. Post-Amalgamation with IDFC First Bank, Citing Legal Non-Existence

16-05-2026 (2026) TaxCorp(IDT) 12387 (GST)

HC : Delhi High Court Orders Refund Processing for Educational Consultant Under ‘Export of Services’; Rejects Intermediary Classification in Fateh Education Case

16-05-2026 (2026) TaxCorp(IDT) 12386 (GST)

GSTAT : GSTAT Delhi Sets Aside DGAP’s Profiteering Findings Against MRF on SP EP PRIMER GREY, Orders Fresh Probe Considering Market Forces and Raw Material Costs

19-05-2026 (2026) TaxCorp(IDT) 12385 (GST)

GSTAT : GSTAT Delhi Orders Assotech Ltd. to Refund Profiteered GST Amount with Interest and GST Component to Windsor Court Homebuyers for Non-Passing of ITC Benefit

08-05-2026 (2026) TaxCorp(IDT) 12384 (GST)

AAR : Goa AAR Clarifies GST Treatment for Bakery Outlets: Sale of Pre-Manufactured Items Constitutes Supply of Goods, In-Store Preparation of Pizzas Amounts to Restaurant Service

08-05-2026 (2026) TaxCorp(IDT) 12383 (GST)

HC : Bombay High Court Rules No GST on Corporate Guarantees Extended Without Consideration to Subsidiaries

08-05-2026 (2026) TaxCorp(IDT) 12382 (GST)

HC : Gauhati High Court Quashes Show Cause Notice Issued Under Section 73 Post-Audit Closure Under Section 65: Re-Audit on Same Issues Not Permissible Once Liabilities Are Settled

08-05-2026 (2026) TaxCorp(IDT) 12381 (GST)

HC : Punjab & Haryana High Court Quashes Retrospective GST Registration Cancellation Lacking Proper Notice and Reasons

08-05-2026 (2026) TaxCorp(IDT) 12380 (GST)

HC : Calcutta High Court Upholds Statutory Appeal Route in Alleged GST Evasion; Dismisses Writ for Rs. 1.90 Crore ITC Case Due to Lack of Exceptional Circumstances

08-05-2026 (2026) TaxCorp(IDT) 12379 (GST)

HC : Patna High Court Upholds GST Demand Under Section 74 for Assessee Who Voluntarily Paid Tax But Omitted Full Interest and Penalty—Non-Response to Show Cause Notice Bars Fresh Claims

08-05-2026 (2026) TaxCorp(IDT) 12378 (GST)

HC : Bombay High Court Quashes Retrospective GST Cancellation for Want of Reasoned Order in J. N. Lighting India LLP Case

08-05-2026 (2026) TaxCorp(IDT) 12377 (GST)

HC : Telangana High Court Upholds Dismissal of Writ Petition Against Show Cause Notice for GST Registration Cancellation, Emphasizes No Judicial Interference Prior to Adjudication

08-05-2026 (2026) TaxCorp(IDT) 12376 (GST)

HC : Karnataka High Court Partially Upholds Revenue’s Appeal: Involuntary ITC Reversal During GST Inspection Not Conclusive, Proceedings Restored Under Sections 73/74

19-05-2026 (2026) TaxCorp(IDT) 12375 (GST)

HC : Karnataka High Court Quashes Assessment Order Passed by Auditing Officer, Emphasizes Jurisdictional Challenge Must Precede Merits

05-05-2026 (2026) TaxCorp(IDT) 12368 (GST)

HC : Punjab & Haryana High Court Nullifies ₹4.03 Crore GST Penalty for Breach of Natural Justice and Statutory Mandate: No Prior Notice Issued

05-05-2026 (2026) TaxCorp(IDT) 12367 (GST)

HC : Bombay High Court Restores GST Registration Despite Delay, Asserting Substantive Right to Business Prevails Over Procedural Limitation

05-05-2026 (2026) TaxCorp(IDT) 12366 (GST)

GSTAT : GSTAT Delhi Orders Fresh DGAP Probe into LDA’s ITC Reversal on Unsold Units Amid Profiteering Allegations

05-05-2026 (2026) TaxCorp(IDT) 12365 (GST)

HC : Gujarat High Court Upholds Denial of ITC for Supplier’s Tax Default, Affirms Validity of Section 16(2)(c) of CGST Act Despite Purchaser’s Good Faith

05-05-2026 (2026) TaxCorp(IDT) 12364 (GST)

HC : Bombay High Court Nullifies Rs. 363 Crore GST Demand: Proceedings Against Non-Existent Amalgamated Entity Ruled Void

05-05-2026 (2026) TaxCorp(IDT) 12363 (GST)

HC : Bombay High Court Rules Settlement Damages from Arbitral Award Not Taxable as "Supply" under GST Law

05-05-2026 (2026) TaxCorp(IDT) 12362 (GST)

AAR : Gujarat AAR Declares GST at 18% on Academic Coaching for School Students; Clarifies Such Coaching is Not Exempt “Education Service”

01-05-2026 (2026) TaxCorp(IDT) 12361 (GST)

AAR : Gujarat AAR Holds 18% GST on Electric Bus Services—Electricity Not Treated as 'Fuel' for Concessional Tax Rate

01-05-2026 (2026) TaxCorp(IDT) 12360 (GST)

HC : Gujarat High Court Orders Reconsideration of GST Appeal, Finds Procedural Delays Justified by Legislative Changes and Portal Issues

01-05-2026 (2026) TaxCorp(IDT) 12359 (GST)

HC : Karnataka High Court Validates Common Show Cause Notices Under GST for Multiple Financial Years: Revenue’s Intra-Court Appeals Allowed

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