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Rajasthan AAR Clarifies GST Rate: Non-Biodegradable Paper Bags to be Taxed at 18% under Heading 4819
In the matter of SGS Packaging Private Limited
(2026) TaxCorp(IDT) 12036 (AAR)
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Andhra Pradesh AAR Confirms 5% GST on Pre-Packaged and Labelled Frozen Shrimps in Export Packs under HSN 0306
In the matter of Devi Sea Foods Limited
(2026) TaxCorp(IDT) 12035 (AAR)
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Rajasthan AAR Grants GST Exemption to Board of Secondary Education, Rajasthan for Services Linked to Conduct of Examinations
In the matter of Board of Secondary Education, Rajasthan, Ajmer
(2026) TaxCorp(IDT) 12034 (AAR)
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Kerala High Court Clarifies: GST Authorities Cannot Retain Goods in Transit Without Proper Detention Under Section 129 Despite Confiscation Proceedings Under Section 130
Authentic Metals vs The Enforcement Officer
(2026) TaxCorp(IDT) 12033 (HC-KERALA)
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Punjab & Haryana HC Quashes Non-Speaking Communication Rejecting Condonation of Delay for Export Remittances under CGST Rules: Matter Remanded for Fresh Decision After Hearing
Huawei Telecommunications (India) Company Private Limited v. Excise and Taxation Commissioner and Ors.
(2026) TaxCorp(IDT) 12032 (HC-P&H)
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GSTAT Delhi - Profiteering by Subway Franchisee: GSTAT Delhi Orders Deposit of Unjust Gains with Interest Due to Arbitrary Price Hike Post-GST Rate Cut
DG Anti Profiteering, Director General of Anti Profiteering, DGAP vs A J Enterprises
(2026) TaxCorp(IDT) 12031 (HC-DELHI)
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Appellate Authority Rules: No Retrospective Interest on Debit Notes for Post-Supply Price Escalation under CGST—GST Liability Arises Only When Consideration Becomes Ascertainable
In the matter of Mitsui Kinzoku Components India Pvt. Ltd.
(2026) TaxCorp(IDT) 12030 (Commr - Appl)
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Supreme Court Upholds Gujarat High Court Ruling: Refund of Compensation Cess on Coal Used in Exported Goods Allowed to Assessee
UOI & ors vs Patson Papers Private Limited
(2026) TaxCorp(IDT) 12028 (SC)
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Supreme Court Upholds Gujarat HC Ruling: Refund of Unutilized Compensation Cess ITC Allowed on IGST Paid Zero-Rated Exports
Union of India & Ors. vs Atul Limited & Anr.
(2026) TaxCorp(IDT) 12027 (AAR)
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Advance Ruling Application Dismissed: Andhra Pradesh AAR Declares No Ruling Possible on Concluded Leasehold Transfer
TS-1081-AARAP-2025-GST-India_Metal_One_Steel
(2026) TaxCorp(IDT) 12018 (AAR)
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GST Exemption Upheld for Guarantee Commission Paid by APMDC to Andhra Pradesh Government on Bond Issuance: AAR AP Rules
In the matter of Andhra Pradesh Mineral Development Corporation Limited
(2026) TaxCorp(IDT) 12017 (AAR)
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Gujarat AAR Clarifies GST Treatment for Ice Cream Sales: Distinction Drawn Between Standalone Supply and Restaurant Services Based on Manner of Sale
In the matter of Mohammed Sajid Mohammed Sharif Kakuwala
(2026) TaxCorp(IDT) 12016 (AAR)
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Andhra Pradesh AAR Upholds 18% GST on Paddle Wheel Aerators for Aquaculture, Excludes from Agricultural Machinery Concessions
In the matter of Bindhu Industries
(2026) TaxCorp(IDT) 12015 (AAR)
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Gujarat High Court Rules ITC on GIDC Leasehold Rights Not Blocked by Section 17(5)(d) of GST Act; Quashes Demand of ₹98 Lakhs
Niket Bipinbhai Patel vs Assistant Commissioner (A.E.) CGST
(2026) TaxCorp(IDT) 12014 (HC-GUJARAT)
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Orissa High Court Asserts Constitutional Safeguard for Erroneous Double Tax Payment Refunds, Overrides GST Limitation Clause
TS-95-HCORI-2026-GST-Rajendra_Narayan_Mohanty
(2026) TaxCorp(IDT) 12013 (HC-ORISSA)
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West Bengal AAR Rules Medical-Grade Plastic Products Attract 18% GST; Classification Based on Material, Not Usage
In the matter of Hi Care Remedy Private Limited
(2026) TaxCorp(IDT) 12012 (AAR)
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West Bengal AAR Confirms 5% GST on Sun-Cured, Unprocessed Tobacco Leaves Sold by Non-Agri Traders; Classification Maintained Despite Grading and Minimal Handling
In the matter of Om Jai Balajee Construction Private Limited
(2026) TaxCorp(IDT) 12011 (AAR)
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Bombay High Court Quashes Consolidated GST SCN Spanning Multiple Years: Reaffirms Year-wise Limitation under Section 74
M G Wadhwani Vs Union of India & Ors.
(2026) TaxCorp(IDT) 12010 (HC-BOMBAY)
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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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