The Supreme Court has delivered a significant ruling clarifying the scope of GST exemption on renting of residential premises, bringing much-needed certainty to homeowners, hostel operators, students, and working professionals. Upholding the Karnataka High Court’s decision, the Court held that …
Tax laws are constantly evolving, and judicial decisions play a crucial role in interpreting and shaping their practical application. Staying updated with key rulings from courts and tribunals is therefore essential for taxpayers, professionals, and businesses alike. In this post, …
This case examines whether an addition can be made in the hands of a purchaser of immovable property by invoking the deeming provisions of Section 50C of the Income-tax Act, 1961. The Assessing Officer sought to treat the difference between the actual purchase …
The Punjab & Haryana High Court, in Mannat Steels v. Union of India, examined the legality of blocking Input Tax Credit (ITC) under Rule 86A of the CGST Rules when the taxpayer’s Electronic Credit Ledger (ECL) had little or no balance. The petitioner …
In a significant relief for businesses, the Delhi High Court has held that Input Tax Credit (ITC) cannot be denied merely because the assessee could not file TRAN-1 during the initial transition to the GST regime. The Court directed the authorities …
This case concerns an application filed before the Authority for Advance Rulings (AAR), Kerala, seeking clarity on the GST applicability on solid waste management services provided to a Government-controlled statutory entity. The applicant was engaged in activities such as collection, …
In this case, the assessee challenged an ex-parte GST demand order issued for the FY 2019–20 on the ground that it was unable to respond to the Show Cause Notice (SCN) as all GST portal activities were managed by its …
The Delhi High Court recently set aside a provisional attachment of the assessee’s bank account after noting that the taxpayer had already filed a statutory appeal and deposited the mandated pre-deposit under Section 107 of the CGST Act. The Court …
The Calcutta High Court, in a significant ruling dated 4 November 2025 in [2025] 180 taxmann 415, held that retrospective cancellation of a supplier’s GST registration cannot, by itself, be a valid ground for denying input tax credit (ITC) to a bona fide purchaser. The Court …
The advance ruling mechanism under GST is designed to provide taxpayers with clarity and predictability on critical issues such as classification, tax rates, and exemptions. However, this remedy is subject to strict limitations to prevent conflicting decisions and parallel adjudication. …
The Delhi High Court has strongly criticised the GST Department for adopting a “fundamentally flawed” approach in raising a massive tax demand on the entire turnover of a company, despite having clear data on its actual disputed sales. The Court observed that when …
In a significant ruling on GST limitation issues, the Madras High Court held that proceedings initiated under Section 73 of the CGST Act cannot be treated as time-barred when the timeline stands extended by the Supreme Court’s COVID-19 limitation orders. The Court …
The Punjab and Haryana High Court, in its order dated 27 October 2025, granted regular bail to the accused in a high-value GST investigation involving alleged issuance of fake invoices worth ₹48.92 crore and wrongful availment of Input Tax Credit …
In a significant ruling, the Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the non-obstante clause in Section 142(5) of the CGST Act, 2017 cannot override the limitation period prescribed under Section 11B of the Central Excise Act, …
In a recent ruling, the Kerala Authority for Advance Ruling (AAR) has clarified that education consultancy firms earning commission based on student enrolments for foreign universities will be treated as “intermediaries” under GST law, and not as providers of independent export services. …
The Rajasthan High Court, in a significant ruling in M/s Bhilwara Trading Company v. Bank of Baroda (decided on 7 November 2025), held that the voluntary cancellation of a company’s GST registration cannot, by itself, justify the freezing of its bank account. The …
In a significant ruling on the procedural validity of GST adjudication, the Allahabad High Court held that uploading a show cause notice (SCN) under Section 73 of the CGST Act, 2017 on the GSTN portal after cancellation of registration does not amount to valid service of notice. The …
A significant tax dispute with wide implications for India’s aviation and maintenance industries has reached the Supreme Court. The case revolves around whether IGST can be levied on aircraft parts and engines sent abroad for repair and subsequently re-imported. The Customs Department’s …
The Supreme Court’s recent ruling in Authority for Clarification and Advance Rulings, Karnataka v. Skyline Construction & Housing Pvt. Ltd. (Civil Appeal No. 8318 of 2011, decided on 1 November 2025) has brought much-needed clarity to the issue of double taxation in works …
In a landmark ruling, the Andhra Pradesh High Court has reaffirmed the supremacy of Article 265 of the Constitution of India, declaring that the limitation period prescribed under the GST laws does not apply to refunds of amounts collected without authority of law. The Court, in Nspira …