-
Jurisdiction of Deputy Commissioner to Issue SCN under UPGST Act Upheld by Allahabad High Court: Assessee Barred from Raising Objection After Participating on Merits
Nageen Traders and Molding India Pvt. Ltd.Thru. Director Abdul Rahim Khan vs State of U.P. Thru. Prin. Secy. State Tax Dept.. Govt. Lko. and 2 others
(2026) TaxCorp(IDT) 14688 (HC-ALLAHABAD)
-
GSTAT Lucknow Reinstates Tax and Penalty for Absence of E-Way Bill During Inter-State Iron Scrap Transport, Citing Clear Intent to Evade GST
Om Prakash vs Prop, 0 Talpura Talpura Baheri Upbar 243201 , Islam Trading Co
(2026) TaxCorp(IDT) 14687 (GSTAT-Lucknow)
-
AAR Rajasthan Clarifies E-Invoicing Liability for Coaching Institutes: Contractual Payer, Not Fee Payer, is the GST Recipient
In the matter of Allen Career Institute Pvt Ltd
(2026) TaxCorp(IDT) 14686 (AAR)
-
GSTAT Kolkata Bench Upholds Exporter’s ITC Refund; Dismisses Revenue’s Appeal Over Toll Plaza and Supplier Registration Allegations in Iron/Steel and Bitumen Export Case
Pr. Commissioner, CGST & CX, Siliguri Commissionerate vs. Agarwala’s Bitumex Private Limited
(2026) TaxCorp(IDT) 14685 (GSTAT-Kolkata)
-
Supreme Court Reiterates Mobile Towers Not Immovable Property, Upholds ITC Eligibility for Passive Infrastructure: Review Petition by Revenue Dismissed
Commissioner, CGST Appeal 1, Delhi Etc. vs Bharti Airtel Limited Etc.
(2026) TaxCorp(IDT) 14684 (SC)
-
GSTAT Lucknow Quashes Penalty for E-Way Bill Delay, Emphasizes Bonafide Transaction and Absence of Tax Evasion in Motorcycle Consignment
Lucknow Automotives vs Assistant Commissioner (Mobile Squad), Gonda, Raj Kumar & Ors.
(2026) TaxCorp(IDT) 14683 (GSTAT-Lucknow)
-
Bombay High Court Affirms Priority of CERSAI-Registered Security Interests Over CGST Dues, Orders Release of Sealed Assets to Asset Reconstruction Company
UV Asset Reconstruction Company Limited Vs UOI & ors.
(2026) TaxCorp(IDT) 14682 (HC-BOMBAY)
-
Rajasthan High Court Upholds GST on Annuity Payments in Hybrid Road Contracts: Distinguishes BOT from Hybrid Annuity Model
Nagaur Mukundgarh Highways Pvt. Ltd. vs Central Board of Indirect Taxes and Customs & Ors.
(2026) TaxCorp(IDT) 14681 (HC-RAJASTHAN)
-
Madras High Court Quashes Premature GST Recovery Notice Under Proviso to Section 78, Permits Fresh Proceedings Post Expiry of Three-Month Period
Universal Enterprises Vs Deputy Commissioner
(2026) TaxCorp(IDT) 14680 (HC-MADRAS)
-
Sikkim High Court Upholds GST on Online Gaming and Betting; Dismisses Challenge in Light of Supreme Court’s Gameskraft Ruling
Teesta Rangit Pvt Ltd & Anr Vs Union of India & Ors
(2026) TaxCorp(IDT) 14679 (HC-SIKKIM)
-
Calcutta High Court Allows Statutory Appeal Against Ex Parte Section 73 Order Citing Medical Emergencies Despite Section 107 Remedy Availability
Protiva Vs Deputy Commissioner of State Tax & Ors
(2026) TaxCorp(IDT) 14678 (HC-CALCUTTA)
-
GSTAT Kolkata Upholds Major ITC Reversal via DRC-03, Remands Interest and Penalty Computation, Clarifies Non-Mandatory Nature of DRC-03 Column 8
Atanu Mondal For the Commissioner CGST & CX, Kolkata Vs D.R.Steel Construction Co. Pvt. Ltste
(2026) TaxCorp(IDT) 14677 (GSTAT-Kolkata)
-
Punjab & Haryana High Court Upholds Arrest under CGST Act for Fraudulent ITC: Detailed Written Grounds Provided, Timing Discrepancies Not Fatal
Rupender Singh Chhikara Vs Union of India & Ors
(2026) TaxCorp(IDT) 14676 (HC-P&H)
-
Gujarat AAR Confirms 18% GST on PTFE Braided Gland Packing: Excludes Textile Classification, Upholds Plastic Article Status
In the matter of Sanghvi Products
(2026) TaxCorp(IDT) 14675 (AAR)
-
Madras High Court Clarifies Exclusion of Rectification Proceedings Period in GST Appeals Limitation; Exclusion Not Automatic, Good Faith and Diligence Essential
Salem Rr Catering Service & Ors Vs The State Tax Officer/ Intelligence Group 2 And 3 Others
(2026) TaxCorp(IDT) 14674 (HC-MADRAS)
-
Gujarat AAR Holds Polypropylene/Polyethylene Plastic Twine Liable to 18% GST under CTH 3926 9099, Rejects Classification as Textile Twine
In the matter of Amit Vinodkumar Kanjiya
(2026) TaxCorp(IDT) 14673 (AAR)
-
Supreme Court Upholds Detention of Arecanuts: No Relief for Assessee Where E-Way Bill Missing, Registration Cancelled, and Goods Misdeclared
M/s Gurunanak Arecanut Traders vs Commissioner, Commercial Tax, U.P. & Anr.
(2026) TaxCorp(IDT) 14672 (GSTAT-Delhi)
-
Delhi State GSTAT Bench Declines Jurisdiction Over OIDAR-Related IGST RCM Appeals, Affirms Exclusive Authority of Principal Bench
Vishal Chaudhary vs Director, 32 Babar Road Bengali Market New Delhi DLCEN 110001, Bangla Foods Private Ltd
(2026) TaxCorp(IDT) 14671 (GSTAT-Delhi)
-
Facilitator of Hotel Bookings Not Eligible as ‘Pure Agent’ under Rule 33: West Bengal AAR Holds Tax at 18% on Full Amount
In the matter of Feel Good Hospitality Private Limited
(2026) TaxCorp(IDT) 14670 (AAR)
-
Calcutta High Court Clarifies: First Appellate Authority Under GST Act Cannot Remand Cases Back to Adjudicating Authority; Must Decide Merits
Shyam Traders & Ors. vs State of West Bengal & Ors.
(2026) TaxCorp(IDT) 14669 (HC-CALCUTTA)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.