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GSTAT Delhi Rules Procedural Delay Does Not Bar Anti-Profiteering Proceedings; Siddha Infradev LLP Ordered to Refund Rs. 63.93 Lakhs with 18% Interest for Failing to Pass on ITC Benefit to Homebuyers
DG Anti Profiteering, Director General of Anti Profiteering, DGAP vs Siddha Infradev LLP
(2026) TaxCorp(IDT) 12471 (GSTAT-Delhi)
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Bombay High Court Invalidates GST Reassessment for Non-Consideration of Assessee’s Submissions Despite Remand Directions
Shree Govind Traders Vs. The Deputy Commissioner of State Tax & Ors.
(2026) TaxCorp(IDT) 12470 (HC-BOMBAY)
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Bombay High Court Quashes Rectification Order for Denial of Personal Hearing and Overlapping GST Proceedings; Orders De Novo Adjudication with Fresh Notice and Hearing
Taiyo Nippon Sanso India Pvt. Ltd. v. Union of India & Ors.
(2026) TaxCorp(IDT) 12469 (HC-BOMBAY)
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Bombay High Court Declares Provisional Attachment of Bank Account under Section 83(2) of CGST Act as Expired by Law: Attachment Lapses After One Year
Aurosis Enterprises Vs The Union of India & Anr.
(2026) TaxCorp(IDT) 12468 (HC-BOMBAY)
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Supreme Court Relaxes Bail Bond Requirement for GST Accused; Security Condition Tied to Disclosed Assets Rather Than Undetermined Tax Liability
Baldeep Singh Sapra vs State (Directorate General of GST Intelligence) Chandigarh
(2026) TaxCorp(IDT) 12467 (SC)
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Kerala AAAR Reclassifies ‘Chinese Potato (Koorka)’ as Preserved Vegetables under CTH 20052000; Upholds ‘Ready-to-Eat Curry’ Items under CTH 21069099, Not Chapter 16
In the matter of HIC-ABF SPecial Foods Pvt Ltd
(2026) TaxCorp(IDT) 12466 (AAR)
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AAR Tamil Nadu: GST Reverse Charge Applicable on Commission to Foreign Director for Sourcing Orders; Not Payable on Foreign Marketing Agents’ Commission—Distinct Treatment for Intermediaries and C&F Agents
In the matter of Sampurnam Hosieries Impex Private Limited
(2026) TaxCorp(IDT) 12465 (AAR)
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Rajasthan AAAR Upholds GST Rate on Plastic Bags: Bio-degradability Certification Not Within AAR Jurisdiction; Field Officers to Decide Eligibility
In the matter of Easy Flux Polymers Private Limited
(2026) TaxCorp(IDT) 12464 (AAR)
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West Bengal AAR Confirms 18% GST on Polypropylene Packing Boxes and Closures: Detailed Classification under Tariff Items 39231090 and 39235090
In the matter of Jai Hind Plastics
(2026) TaxCorp(IDT) 12463 (AAR)
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AAR West Bengal Upholds Distinct GST Classification: Laundry Soaps Taxable at 18% Despite High TFM, Not Treated as Toilet Soaps
In the matter of Swadeshi Soap Industries
(2026) TaxCorp(IDT) 12462 (AAR)
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Supreme Court Grants Bail in ₹40 Crore GST Evasion Case, Emphasizes Limits on Pre-Trial Detention under Section 132 CGST Act
Narendra Choudhary v. Union of India
(2026) TaxCorp(IDT) 12461 (SC)
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Temple Authorities’ Licensing Fees for Collection of Devotee-Donated Hair Held Taxable as Service under GST, Rules Tamil Nadu AAR
In the matter of Chelliah Rangaraj
(2026) TaxCorp(IDT) 12460 (AAR)
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Haryana AAAR Permits Partial ITC on QIP-Related Services: Allowable Only for Borrowing Repayments, Disallowed for Subsidiary Investments
In the matter of RHI Magnesita India Limited
(2026) TaxCorp(IDT) 12459 (AAR)
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Rajasthan AAAR Confirms Ineligibility of ITC on Inputs for Solar Power Used in Captive Plant Supplying to DISCOM Grid at Nil GST Rate
In the matter of SBF Ispat Private Limited
(2026) TaxCorp(IDT) 12458 (AAR)
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Madras High Court Confirms GST Demand Against Legal Heir for Deceased Proprietor: Posthumous Proceedings Under Section 74 Upheld Even After Business Closure
V. Damayanti v. Superintendent of GST & Central Excise
(2026) TaxCorp(IDT) 12457 (HC-MADRAS)
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Madras High Court Overturns ITC Rejections Based Solely on Supplier’s Retrospective GST Registration Cancellation; Orders Re-evaluation of Claims with Full Evidence
Fathima Traders vs Deputy Commercial Tax Officer
(2026) TaxCorp(IDT) 12456 (HC-MADRAS)
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Advance Ruling Application Rejected by West Bengal AAR Due to Pending ITC Proceedings on Hotel Construction under Section 98(2) Proviso
In the matter of Sky Height Enclave Pvt Ltd
(2026) TaxCorp(IDT) 12455 (AAR)
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AAR Tamil Nadu: “Pooja Panneer” (Rose Water) for Ritual Use Attracts 18% GST; Not Exempt as Puja Samagri Due to Synthetic Composition and Broader Uses
In the matter of T.S.R. & Co.
(2026) TaxCorp(IDT) 12454 (AAR)
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Supreme Court Upholds States' Power to Ban Online Games of Skill Played for Stakes, Clarifies Scope of “Betting and Gambling” under Entry 34, List II
State of Tamil Nadu and Ors. vs Junglee Games India Private Limited and anr.
(2026) TaxCorp(IDT) 12453 (SC)
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Supreme Court Rules GST Applies to Entire Stake in Online Gaming and Casino Activities, Regardless of Skill or Chance
Directorate General of Goods and Services Tax Intelligence (HQS) and Ors. vs Gameskraft Technologies Private Limited and ors.
(2026) TaxCorp(IDT) 12452 (SC)
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