TaxCorp Service Tax

Service Tax Highlights

21-01-2026 (2026) TaxCorp(ST) 42951 (CESTAT-NEW DELHI)

CESTAT New Delhi Rules Aluminium Tubes, Pipes, and Profiles to be Classified under Specific Customs Tariff Headings, Not as Automobile Parts; Exemption Notifications Upheld, Penalties Quashed - The CESTAT, New Delhi, has definitively ruled that aluminium tubes, pipes, and profiles imported as raw materials must be classified under their specific tariff headings (CTH 7604, 7608, 7616) and not as generic automobile parts under CTH 8708. The importer is entitled to exemption benefits upon satisfying the notification requirements. Importers should ensure correct classification based on the specific description of goods and maintain thorough documentation to support exemption claims. Any classification dispute, in the absence of suppression or misrepresentation, should not attract the extended period of limitation or penal consequences.

21-01-2026 (2026) TaxCorp(ST) 42950 (CESTAT-AHMEDABAD)

CESTAT Ahmedabad Reduces Bank Guarantee Requirement for Provisional Release of Imported Coriander Seeds Under Advance Authorization Scheme - The CESTAT Ahmedabad has set aside the customs authority’s order demanding an excessive bank guarantee for the provisional release of imported coriander seeds, holding that such a requirement must be reasonable and in consonance with the Supreme Court’s directive in Navshakti Industries Pvt. Ltd. The order was modified to restrict the bank guarantee to 30% of the differential duty, with the appeal allowed to this extent. This decision reinforces the principle that customs authorities must not impose disproportionate conditions for provisional release, especially where the alleged violation of the actual user condition is unsubstantiated.

21-01-2026 (2026) TaxCorp(ST) 42949 (CESTAT-CHENNAI)

CESTAT Chennai Rules Importer Must Prove Arm's Length Price in Related Party Transactions: Discount Not Justified Without Evidence - In light of the above principles and on the basis of the material on record, the declared invoice value cannot be accepted where the importer fails to conclusively demonstrate that the price was not influenced by the relationship and is in line with the ordinary sale price for similar goods. Objective satisfaction of the adjudicating authority, based on an examination of all relevant circumstances, is a precondition for accepting the declared value under Rule 4(3). Importers must be ready to provide contemporaneous evidence and commercial justifications for discounts or other price variations in related party transactions.

21-01-2026 (2026) TaxCorp(ST) 42948 (HC-MADRAS)

Madras High Court Relaxes Provisional Release Conditions: Permits Bond in Lieu of Bank Guarantee for Imported Goods Pending DRI Investigation - The Madras High Court’s order affirms that Customs authorities must not impose unduly burdensome conditions for provisional release, especially where judicial precedent and circular instructions advocate for measured discretion. By mandating parity with the Shree Sai Impex decision and permitting bonds instead of bank guarantees, the Court reinforced the principles of equality, reasonableness, and trade facilitation under the Customs Act, 1962. Assessees facing similar factual scenarios may now seek analogous relief, provided they cooperate with investigations and comply with reasonable financial safeguards.

21-01-2026 (2026) TaxCorp(ST) 42947 (CESTAT-NEW DELHI)

CESTAT Confirms Non-Liability of Service Tax on Intermediary Services Rendered by IDP Education India Pvt. Ltd.; Dismisses Revenue's Appeal on Extended Limitation Period - In view of the settled legal position, the Tribunal decisively dismissed the Revenue’s appeal, confirming the order of the Adjudicating Authority which dropped the demand for the extended period. This decision reiterates that where the demand for the normal period fails on merits, any discussion on the applicability of the extended period of limitation becomes moot.

21-01-2026 (2026) TaxCorp(ST) 42946 (CESTAT-NEW DELHI)

CESTAT Delhi Quashes Service Tax Demand for Reclassification Beyond Show Cause Notice in Data Analysis Services Case - In light of the above, the CESTAT set aside the impugned order, holding that the reclassification and corresponding tax demand made by the Adjudicating Authority went beyond the scope of the show cause notice and thus could not be sustained. The appeal was accordingly allowed in favour of the assessee. As a practical takeaway, authorities must strictly adhere to the boundaries of the SCN and must not introduce new grounds or classifications at the adjudication stage.

20-01-2026 (2026) TaxCorp(ST) 42945 (CESTAT-CHENNAI)

CESTAT Chennai Rules Non-Taxability of Buckingham Canal Activities as Dredging Services; Coordinate Bench Precedent Upheld - The CESTAT Chennai, adhering to established judicial precedent and statutory interpretation, has determined that the appellant’s activities in the Buckingham Canal do not qualify as "dredging services" liable to service tax under the Finance Act, 1994. The impugned order imposing such tax is therefore set aside, providing immediate relief to the appellant.

20-01-2026 (2026) TaxCorp(ST) 42944 (CESTAT-KOLKATA)

Service Tax Demand Set Aside by CESTAT Kolkata: Absence of Independent Inquiry and Pre-SCN Consultation Renders Proceedings Unsustainable - On the basis of the above findings, the CESTAT Kolkata has unequivocally set aside the Service Tax demand and all consequential penalties and interest. The decision hinges on two critical grounds: the absence of independent verification of the nature of services rendered (contrary to principles of natural justice and established legal standards), and the Revenue’s failure to conduct a mandatory pre-SCN consultation as per Board’s instructions. The matter underscores the necessity for departmental authorities to strictly adhere to procedural requirements and to base tax demands on independently verified, corroborative evidence rather than unsubstantiated third-party data.

20-01-2026 (2026) TaxCorp(ST) 42943 (CESTAT-CHENNAI)

CESTAT Chennai Rules Supply of Cranes and Forklifts Not Taxable as Business Support Services for FY 2009-10, Following Earlier Precedent - In light of the earlier binding precedent set by the Tribunal in the assessee’s own case for the previous period, and there being no distinguishing facts or law cited by the Revenue, the Tribunal set aside the demand for service tax under the head of Business Support Services for the period April 2009 to March 2010. The Tribunal reiterated the importance of judicial consistency and discipline in adjudicating tax matters.

19-01-2026 (2026) TaxCorp(ST) 42942 (CESTAT-NEW DELHI)

Data Hosting Services Not 'Intermediary': CESTAT Delhi Excludes Service Tax Liability for AWSI Indian Entity - The CESTAT, New Delhi, categorically held that the appellant, providing data hosting services on its own account under an independent contractor agreement with AWSI, does not qualify as an ‘intermediary’ under Rule 2(f) of the POPS Rules, 2012. As such, the services rendered by the appellant are considered exported, with the place of provision outside India, attracting no service tax liability. The invocation of the extended period for limitation was set aside, and the matter regarding the payment of interest on marketing services was remanded for factual verification.

19-01-2026 (2026) TaxCorp(ST) 42941 (CESTAT-CHANDIGARH)

CESTAT Chandigarh Recognizes Eligibility of Cenvat Credit on Professional Indemnity Insurance for Service Providers Due to Direct Nexus with Output Services - On the basis of the Tribunal’s findings and the settled judicial precedent, it is clear that service providers are entitled to avail Cenvat Credit on Service Tax paid for professional indemnity insurance, provided there is a demonstrable connection between the input service and the output service supplied. The impugned order denying such credit was thus set aside, and the appellant’s claim was allowed.

19-01-2026 (2026) TaxCorp(ST) 42940 (CESTAT-ALLAHABAD)

CESTAT Allahabad Upholds Dispatch to Registered Address as Valid Service; Assessee’s Delay in Appeal Not Condoned Due to Failure to Update GST Registration - The CESTAT Allahabad’s decision reinforces that assessees must ensure their statutory registration details are accurate and up to date. Failure to do so will not be countenanced as a ground for condonation of delay in filing appeals, especially when official communications are sent to the address reflected in government records. The statutory presumption of service under Section 27 of the General Clauses Act, 1897, remains operative unless convincingly rebutted by the assessee.

12-01-2026 (2026) TaxCorp(ST) 42939 (CESTAT-MUMBAI)

CESTAT Mumbai Overturns Service Tax Demand on Rental Income Due to Absence of Suppression and Proper Accounting Evidence - Based on a thorough examination of ledgers, statutory exemptions under Section 66D(m), and the absence of evidence supporting suppression, the CESTAT Mumbai found no legal ground for confirming the service tax demands as upheld by the Commissioner (Appeals). The appellant’s appeal was allowed, and the impugned order was set aside. Actionable takeaway: assessees must maintain transparent, well-documented records and ensure correct classification of exempt and taxable rental income to counter any future allegations effectively.

13-01-2026 (2026) TaxCorp(ST) 42938 (CESTAT-KOLKATA)

CESTAT Kolkata Quashes Service Tax Demand for Failure to Specify Taxable Category and Lack of Evidentiary Basis; Penalties and Extended Limitation Period Set Aside - The Tribunal’s decision underscores the necessity for the Department to meticulously specify the taxable category and provide a clear evidentiary link between alleged income and the taxable service in the Show Cause Notice. Accounting differences alone, without identification of the underlying service, cannot be the basis for Service Tax demands. The revenue authorities are further cautioned to refrain from invoking the extended period and penalties in the absence of clear evidence of suppression or intent to evade.

13-01-2026 (2026) TaxCorp(ST) 42937 (CESTAT-NEW DELHI)

CESTAT Sets Aside Order Favoring SVAM Software Ltd.: Bogus CENVAT Credit Availment Through Non-Existent Vendors Deemed Fraudulent - In the present case, the CESTAT has decisively held that CENVAT credit availed on the basis of invoices from non-existent vendors, where no actual service or tax payment was made, is fraudulent and cannot be sustained. The decision emphasizes that mere possession of invoices is insufficient; proof of actual receipt of service and payment of service tax is mandatory. The order of the Commissioner (Appeals) was reversed, and the demand against SVAM Software Ltd. was upheld.

15-01-2026 (2026) TaxCorp(ST) 42936 (CESTAT-ALLAHABAD)

CESTAT Allahabad Quashes Service Tax Demand Based Solely on ITR and 26AS Discrepancy; Faults Revenue for Lack of Enquiry and Improper Invocation of Extended Limitation - The CESTAT Allahabad decisively set aside the impugned order, allowing the appeal on both substantive and procedural grounds. The Tribunal held that, in the absence of proper investigation and evidence confirming the taxable nature of receipts, as well as the improper invocation of the extended period of limitation, the service tax demand could not be sustained.

14-01-2026 (2026) TaxCorp(ST) 42935 (CESTAT-CHENNAI)

Service Tax Liability Affirmed on Private Garden Maintenance for Municipal Corporation: CESTAT Chennai Clarifies Taxability, Exempts Pure Sale of Goods, and Upholds Penalties - The CESTAT Chennai held that maintenance and upkeep of gardens and parks by private contractors for municipal bodies and others is squarely taxable as “management, maintenance or repair service” both before and after 01.07.2012, with no exemption available under sovereign function or agriculture-related provisions. Pure sale of goods is not taxable, and the matter is remanded for identification and exclusion of such sales from the taxable value. The denial of exemption for SEZ services underscores the necessity of strict compliance with statutory and procedural mandates. Extended limitation, interest, and penalties have been rightly imposed due to non-disclosure and suppression of taxable activities.

15-01-2026 (2026) TaxCorp(ST) 42934 (CESTAT-ALLAHABAD)

CESTAT Allahabad Upholds Service Tax Demand and Penalty for Intentional Suppression of Value in ST-3 Returns - The CESTAT Allahabad has reaffirmed that clear and deliberate suppression of the value of taxable services in the ST-3 returns, coupled with inconsistent payment of service tax, justifies the invocation of the extended period of limitation under the proviso to Section 73(1). Penalty under Section 78 and interest under Section 75 are also applicable in such circumstances. Taxpayers must ensure accurate and complete self-assessment in their ST-3 returns, failing which significant penal and interest liabilities may arise.

15-01-2026 (2026) TaxCorp(ST) 42933 (CESTAT-AHMEDABAD)

CESTAT Ahmedabad Rules Service Tax on Indivisible Works Contracts Payable Only Post-01.06.2007; Free Supply Materials Not Taxable Prior to 07.07.2009 - The CESTAT Ahmedabad has unequivocally held that service tax on indivisible composite works contracts is leviable only with effect from 01.06.2007 under the Works Contract Service regime. For the period prior to this, such contracts cannot be taxed under other construction service categories. Furthermore, the value of free-supply materials is to be included in the gross amount charged only from 07.07.2009, post insertion of the relevant explanation in Rule 3(1). Assessees should ensure timely registration and compliance to avoid invocation of the extended period of limitation and associated penalties. The appellant is entitled to recalculation of liability under the composition scheme, with penalties to be redetermined accordingly.

15-01-2026 (2026) TaxCorp(ST) 42932 (HC-ORISSA)

Orissa High Court Quashes Service Tax Demand on Deceased Assessee: Proceedings Abate on Death, Legal Heir Not Liable - The Orissa High Court unequivocally held that service tax proceedings under Section 73 of the Finance Act, 1994, abate upon the death of an individual assessee, as there is no statutory authority to proceed against the legal heir in the absence of an express provision. Any order or demand issued posthumously in the name of the deceased is void ab initio and liable to be set aside. Tax authorities must ensure proceedings are dropped immediately upon death of the assessee unless the law specifically permits continuation against legal representatives.

15-01-2026 (2026) TaxCorp(ST) 42931 (CESTAT-ALLAHABAD)

CESTAT Allahabad Disallows Extended Limitation Period for Tax Demand: Prior Audit and Adjudication Exclude Suppression Allegations - On the basis of the facts and legal precedents, the Tribunal held that the Department was not entitled to invoke the extended period of limitation under the proviso to Section 73(1) of the Finance Act, 1994, since the appellant’s records had already been audited and scrutinized. There was no evidence of suppression, fraud, or wilful misstatement on the part of the appellant. Accordingly, the show cause notice was held to be time-barred, and the imposition of penalties was set aside.

16-01-2026 (2026) TaxCorp(ST) 42930 (CESTAT-NEW DELHI)

CESTAT Delhi Rules Extended Limitation and Penalties Justified for Suppressed Taxable Activities in Works Contract Service; Relies on Navdeep Traders Precedent - Based on the appellant’s deliberate failure to comply with statutory registration and reporting requirements, and the suppression of taxable activities, the Tribunal has held that invocation of the extended period of limitation and the imposition of penalties are legally sustainable. The ratio laid down in M/s. Navdeep Traders directly applies, and the current order is set aside, allowing the appeal in alignment with established precedent. Taxpayers must ensure full compliance with registration and disclosure requirements to avoid similar adverse orders.

16-01-2026 (2026) TaxCorp(ST) 42929 (SC)

Supreme Court Clarifies: Booking Fees Paid to Speakers Not Taxable as Event Management Services under Pre-Negative List Service Tax Regime - Based on the Supreme Court’s ruling, service tax could not be levied on fees paid to speakers (or their agents) for mere participation in events under the “event management service” category, for the period prior to July 1, 2012. The contracts in question failed to satisfy the statutory requirements of “event management,” and the principles of strict interpretation and common parlance understanding both favored the assessee. Accordingly, no service tax, interest, or penalty was sustainable in such cases.

07-01-2026 (2026) TaxCorp(ST) 42928 (CESTAT-ALLAHABAD)

CESTAT Allahabad Disallows Extended Limitation under Section 73(1) for Work Contract Services to Government Contractors Due to Exemption and Bona Fide Belief - On the facts and legal analysis, the CESTAT Allahabad held that the appellant’s bona fide belief in exemption, coupled with documentary evidence clarifying the nature of receipts and prompt rectification of clerical TDS errors, negated the Department’s grounds for invoking the extended period of limitation under Section 73(1). The demand for service tax for the period in question was set aside on these grounds.

09-01-2026 (2026) TaxCorp(ST) 42927 (CESTAT-NEW DELHI)

CESTAT Delhi Clarifies No Service Tax Under RCM on Reimbursements to Own Foreign Representative Office, Citing Lack of Consideration and Ultra Vires Valuation Rules - In the present case, the CESTAT, New Delhi has held that reimbursement of expenses to a foreign representative office, functioning as an inseparable extension of the appellant without any agreed or specified consideration for services, does not attract service tax under the Reverse Charge Mechanism for Business Support Services. This decision is firmly rooted in the absence of consideration and the ultra vires nature of Rule 5(1) of the Service Tax Valuation Rules, 2006 as established by the Delhi High Court. Assessees in similar factual matrices should ensure that reimbursements to their own representative or branch offices are not linked to any separate service consideration to avoid any tax exposure.

12-01-2026 (2026) TaxCorp(ST) 42926 (CESTAT-CHANDIGARH)

Revenue Barred from Denying CENVAT Credit Without Challenging Refund Sanction; No Grounds for Extended Limitation Where Suppression Not Proven: CESTAT Chandigarh - The decision of the CESTAT Chandigarh makes it clear that the Revenue cannot selectively challenge the availment of CENVAT credit without first contesting the refund orders that are based on such credit. Any attempt to disallow credit on grounds already adjudicated in favour of the assessee amounts to legal inconsistency and administrative arbitrariness. Additionally, the absence of concrete evidence of suppression, fraud, or misstatement precludes the invocation of the extended limitation period under Section 11A of the Central Excise Act, 1944. Assessees facing similar issues should ensure that all refund orders are properly documented and that the Department’s knowledge of their credit position is clearly established to resist any unwarranted invocation of the extended period.

09-01-2026 (2026) TaxCorp(ST) 42925 (CESTAT-HYDERABAD)

CESTAT Hyderabad Rules Construction Activities for Educational, Charitable, and Agricultural Purposes Not Liable to Service Tax - Based on the tribunal's decision, service providers engaged in construction or site formation activities for educational, charitable, or agricultural purposes, where no commercial intent or profit motive is established, will not be liable for service tax under the relevant provisions and clarifications. Service tax demands and associated penalties in such contexts are not sustainable.

09-01-2026 (2026) TaxCorp(ST) 42924 (CESTAT-HYDERABAD)

CESTAT Hyderabad Rules Value of Separately Invoiced Study Material Excludable from Taxable Value for Coaching Institutes under Notification No. 12/2003-ST - The CESTAT Hyderabad’s decision affirms that coaching institutes can exclude the value of study materials from the taxable value under Notification No. 12/2003-ST, provided the materials are sold separately and the sales are properly documented and accounted for. The ruling clarifies that the Department cannot restrict the benefit of exclusion to only those materials which are standard textbooks with marked prices or purchased from third parties. Instead, what is crucial is the separate identification, invoicing, and accounting of the value of such goods.

09-01-2026 (2026) TaxCorp(ST) 42923 (CESTAT-KOLKATA)

CESTAT Kolkata Holds No Service Tax on Overseas University Commissions for Student Recruitment—Absence of Tripartite Agreement Defeats 'Intermediary' Classification - Given the facts and legal position as elucidated by binding precedent, the Tribunal affirmed that the respondent’s services to foreign universities do not fall within the ambit of 'intermediary services.' Consequently, these services qualify as export of services, exempt from service tax under the Finance Act, 1994. The Revenue’s appeal was dismissed, affirming that the respondent was not liable for the differential tax or penal consequences.

09-01-2026 (2026) TaxCorp(ST) 42922 (CESTAT-AHMEDABAD)

CESTAT Ahmedabad Holds Service Tax Not Payable on Electricity Transmission-Related Charges; Extended Limitation Period Not Invoked - Based on the above findings, the CESTAT Ahmedabad has categorically held that charges collected by transmission utilities for the development of power network and shifting of overhead cables are exempt from service tax in view of specific CBIC notifications and circulars. The matter concerning material cost and contingency charges is remanded to the Adjudicating Authority to recompute the liability after considering submissions from the appellant. Importantly, the Tribunal has barred the department from invoking the extended period of limitation due to prior disclosure of facts.

26-06-2023 Service Tax - Order No. 09/2023

Appointment of Common Adjudicating Authority in respect of SCNs issued to units of M/s Vishnu Pouch Packaging Pvt. Ltd ...

21-03-2023 Service Tax - Orders / Instructions No. 240137/20/2022

Payment of Service Tax by the Department of Posts and Ministry of Railways by way of book adjustment ...

02-03-2023 NOTIFICATION NO. 01/2023 - SERVICE TAX

Seeks to amend Notification No. 22/2014- SERVICE TAX dated 16th September, 2014 ...

28-02-2023 Circular No. 214/1/2023-Service Tax

Leviability of Service Tax on the declared service “Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act" under clause (e) of section 66E of the Finance Act, 1994 ...

16-12-2022 NOTIFICATION NO. 01/2022-Service Tax

Central Government directs that the service tax payable under section 66B of the Finance Act, 1994, on the “light-dues” collected by the Directorate General of Lighthouses and Lightships under the Lighthouse Act, 1927, in the said period, but for the said practice, shall not be required to be paid. ...

05-11-2019 Service Tax - Circular No. 122/41/2019

Generation and quoting of Document Identification Number (DIN) on any communication issued by the officers of the Central Board of Indirect Taxes and Customs (CBIC) to tax payers and other concerned persons ...

05-07-2019 Circular 213/3/2019 -Service Tax

Provisions in the Cenvat Credit Rules 2004 regarding reversal of credit ...

22-05-2019 Notification No. F.NO. 137/14/2018-Service Tax

CORRIGENDUM - Notification No. 1/2019-Service Tax dated the 6th March, 2019 ...

21-05-2019 Circular 212/2/2019-Service Tax

Taxability of the service of access to a road or bridge in the period 8-11-2016 to 1-12-2016 ...

06-03-2019 NOTIFICATION No. 1/2019-Service Tax

Exempting services provided by project implementation agencies under the DDUGKY for the period commencing from the 1st of July,2012 and ending with the 29th of February, 2016 ...

15-01-2019 Circular No. 211/1/2019-Service Tax

Applicability of Service Tax on Asian Development Bank (ADB) and International Finance Corporation (IFC) ...

30-11-2018 Notification No. 1/2018-Service Tax

Exempting the payment of Service Tax on services by way of granting of right of way by local authorities for the period commencing from the 1st of July, 2012 and ending with the 30th of June, 2017 ...

30-05-2018 Circular 210/2/2018-Service Tax

Applicability of service tax on ambulance services provided to government by private service providers under the National Health Mission (NHM) ...

04-05-2018 Circular No. 209/1/2018-Service Tax

Applicability of the Place of Provision of Services Rules, 2012 (POPS) to development of software and services on software ...

01-02-2018 D.O.F. No. 334/04/2018-TRU

Union Budget 2018 - Changes in Service Tax. ...

News & Views

Query - GST Implications on Transfer of Duty Credit Scrips (MEIS/RODTEP)

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

Article - Interpreting the Nuances of “Communication” under GST Law

Article - Artificial Intelligence and the Indian Tax Administration: Opportunities, Challenges, and the Road Ahead

Article - The Dilemma of ITC Mismatches Under Section 16(2)(aa)

Article - Refund of Unutilized Input Tax Credit (ITC) upon Business Closure: Legal Position under GST

Comprehensive Regulatory Calendar: Statutory Deadlines and Compliance Updates for January 2026

Tax Compliance Calendar for January 2026: Income Tax and GST Obligations

Query - GST ITC Eligibility for Rental and Service Expenses in Sub-Leasing Arrangement

Query - Applicability of Rule 86B – Consequences Where 1% Cash Payment Not Made Though Entire GST Paid via ITC

Query - Interest liability on tax short‑paid in GSTR‑3B but later paid via DRC‑03, where electronic credit ledger had balance

Query - Reversal and Re‑availment of ITC under Rule 37A when not reversed by 30 November

Query - Appellate Remedy for Rejection of Refund Claim under Section 142(3) of CGST Act (CENVAT Credit under Erstwhile Service Tax Law)

Query - Treatment of DRC-03 payment in GSTR-9C reporting

Query - GST Implications for Cooperative Societies Acting as Commission Agents in Agricultural Produce Procurement

Query - Optionality of Table 14 in GSTR‑9C for FY 2024‑25 and Disclosure of Nil Figures

Query - GST Classification and Rate on Sweet Supari Post 21.09.2025

Query - Levy of Interest and Penalty under Section 73 where Differential Tax Already Paid via DRC-03 before DRC-01A

Query - Requirement to Issue Receipt Voucher for Goods Advance and Consequences of Non‑Compliance

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22-01-2026 (2026) TaxCorp(IDT) 11900 (Foreign Trade Policy)

SC : Supreme Court Clarifies Minimum Import Price Notification for Steel: Gazette Publication Date is Key for Enforcement, Not DGFT Website Upload

22-01-2026 (2026) TaxCorp(IDT) 11899 (GST)

HC : Madras High Court Nullifies GST Best Judgment Assessments for FMCG Wholesalers, Citing Absence of Statutory Power under Section 74

22-01-2026 (2026) TaxCorp(IDT) 11898 (GST)

HC : Gujarat High Court Directs Fresh Refund Processing for Accumulated ITC on Zero-Rated Supplies Where GST Portal Lacked Proper Mechanism

22-01-2026 (2026) TaxCorp(IDT) 11897 (GST)

HC : Calcutta High Court Quashes GST Demand for Overstepping Show Cause Notice: Orders Fresh Adjudication Under Section 73 of WBGST/CGST Act

22-01-2026 (2026) TaxCorp(IDT) 11896 (Service Tax)

HC : Orissa High Court Quashes Service Tax Order Against Deceased Proprietor; Holds Proceedings Abate Upon Death in Absence of Statutory Continuance

20-01-2026 (2026) TaxCorp(IDT) 11886 (GST)

HC : Bombay High Court Mandates Strict Three-Month Interval Between GST Show Cause Notice and Final Order, Invalidates Premature Order

20-01-2026 (2026) TaxCorp(IDT) 11885 (GST)

HC : Bombay High Court Strikes Down GST Demand on Transfer of Long-term Leasehold Rights in MIDC Plot, Citing Absence of “Supply in Course of Business”

20-01-2026 (2026) TaxCorp(IDT) 11884 (GST)

HC : Bombay High Court Quashes Composite GST SCN Covering Multiple Financial Years: Jurisdictional Precedent Prevails Over Conflicting Delhi HC Ruling

22-01-2026 (2026) TaxCorp(IDT) 11882 (GST)

SC : Supreme Court Overrules High Court, Grants Bail in ₹315 Crore Fake ITC Scam After Prolonged Pre-Trial Detention

22-01-2026 (2026) TaxCorp(IDT) 11881 (GST)

HC : Gujarat High Court Sets Aside GST Demand Raised Solely on Ledger Discrepancy, Orders Proper Adjudication and Limits Use of Extended Limitation Period

16-01-2026 (2026) TaxCorp(IDT) 11880 (GST)

HC : Allahabad High Court Upholds Dismissal of GST Appeals for Non-Compliance with Mandatory Pre-Deposit; Assessee Barred from Raising Fresh Plea to Evade Statutory Requirement

16-01-2026 (2026) TaxCorp(IDT) 11879 (GST)

HC : Andhra Pradesh High Court Invalidates GST Assessment Order for Lack of Signature, Citing Fundamental Defect in Proceedings

16-01-2026 (2026) TaxCorp(IDT) 11878 (GST)

HC : AP High Court Nullifies GST Registration Cancellation Post-CIRP, Orders Fresh Consideration of Amendment Request Based on New Management

16-01-2026 (2026) TaxCorp(IDT) 11877 (GST)

HC : Andhra Pradesh High Court Upholds GST Liability Disclosed in GSTR-1 Despite Non-Receipt of Consideration: Petition Dismissed Over Non-Filing of GSTR-3B and Failure to Challenge Registration Cance…

16-01-2026 (2026) TaxCorp(IDT) 11876 (GST)

HC : Assessment Proceedings Cannot Be Initiated Against Deceased Taxpayer; Andhra Pradesh High Court Mandates Fresh Assessment with Legal Representative Involvement

16-01-2026 (2026) TaxCorp(IDT) 11875 (GST)

HC : Kerala High Court Denies GST Exemption on Group Health Insurance Premiums for Retired Bank Employees; Exemption Limited to Individual Policies

16-01-2026 (2026) TaxCorp(IDT) 11874 (GST)

HC : J&K and Ladakh High Court Bars Retrospective Application of Section 54 Amendment: Upholds Assessee’s Refund Rights for Pre-Amendment Period

16-01-2026 (2026) TaxCorp(IDT) 11872 (GST)

HC : Allahabad High Court Invalidates GST Demand Issued in Deceased Proprietor’s Name, Emphasizes Mandatory Notice to Legal Representatives

16-01-2026 (2026) TaxCorp(IDT) 11871 (GST)

HC : Madras High Court Upholds Validity of Second Show Cause Notice Under GST for Same Period, Citing Distinct Grounds and Rejecting Bar on Multiple Proceedings

16-01-2026 (2026) TaxCorp(IDT) 11869 (GST)

HC : Andhra Pradesh High Court Directs State to Compensate for Loss of Confiscated Silver Due to Police Negligence, Rejects Sovereign Immunity Defense

16-01-2026 (2026) TaxCorp(IDT) 11868 (GST)

HC : Tripura High Court Restricts Denial of ITC Only to Non-Bona Fide Purchasers: Purchasers Not Liable for Supplier’s GST Default

07-01-2026 (2026) TaxCorp(IDT) 11867 (Customs)

SC : Supreme Court Upholds Revenue’s Classification: Aluminium Mushroom Racks Held to Be ‘Aluminium Structures’ Under CTI 76109010, Not ‘Parts’ of Agricultural Machinery

07-01-2026 (2026) TaxCorp(IDT) 11866 (Customs)

SC : Supreme Court Mandates Refund: Strikes Down Customs Duty on SEZ Power Supplied to DTA Due to Lack of Legislative Authority

07-01-2026 (2026) TaxCorp(IDT) 11865 (GST)

HC : Madras High Court Bars Double Penalty on Delayed GSTR-9 Filings; Benefit of Late Fee Waiver Extended Beyond Cut-off

05-01-2026 (2026) TaxCorp(IDT) 11864 (GST)

HC : Karnataka High Court Declares Retrospective Tax Exemption on Clinical Trial Services to Foreign Recipients, Quashes GST Demand Orders

05-01-2026 (2026) TaxCorp(IDT) 11863 (GST)

HC : Karnataka High Court Grants Anticipatory Bail in Rs. 31.62 Crore GST Fake ITC Case: Emphasizes Non-Heinous Nature of Offence and Possibility of Compounding

05-01-2026 (2026) TaxCorp(IDT) 11862 (GST)

HC : Gujarat High Court Upholds Adjudication Order Under Section 74 of CGST Act; Dismisses Writ on Availability of Statutory Appeal

05-01-2026 (2026) TaxCorp(IDT) 11861 (GST)

HC : Gujarat High Court Orders Reconsideration of GST Interest Refund on Assignment of Leasehold Rights, Citing Scope of Supply Issue

05-01-2026 (2026) TaxCorp(IDT) 11860 (GST)

HC : Allahabad High Court Quashes Excess GST Demand for Breach of Natural Justice, Permits Fresh Action with Full Disclosure

05-01-2026 (2026) TaxCorp(IDT) 11859 (GST)

HC : J&K High Court Quashes GST Appellate Order for Rejecting E-Appeal on Technical Grounds: Upholds Validity of Digital Filing Where Order Uploaded on Portal

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