Judgements and Orders, Supreme Court and High courts of India

SC Landmark Ruling: Mechanical Invocation of Fraud Cannot Extend Limitation under Section 74 of the CGST Act

Bimal Jain 25 August 2026 at 09:46

The Hon’ble Supreme Court in M/s G.R. Infra Projects Limited v. The State of Madhya Pradesh & Ors. [Civil Appeal No. 11277 of 2026 dated August 19, 2026] set aside the Show Cause Notice dated June 13, 2025 issued under Section 74 of the Central Good

Posted in GST | 54 Views

CESTAT Sets Aside ₹60 Crore Service Tax Demand: Best-Judgment Assessment Cannot Be Based on Guesswork

Ayush 24 August 2026 at 17:27

The CESTAT, New Delhi Principal Bench, in M/s. Twenty Four Guarding Private Limited v. Commissioner, CGST, Delhi (East), Final Order No. 51353/2026 dated 20.08.2026, examined a substantial Service Tax/CENVAT dispute involving eight Show Cause Notices

Posted in Service Tax | 50 Views

CESTAT: Excess Service Tax Paid by Mistake Is a Deposit — Refund Not Barred by Section 11B Limitation

Niyati 24 August 2026 at 17:27

The CESTAT New Delhi, Principal Bench, in M/s. Vinayak Tour & Travels v. Commissioner of CGST & Central Excise, Indore, Final Order No. 51354/2026 dated 20.08.2026, has allowed the assessee’s appeal concerning refund of excess service tax paid inadve

Posted in Service Tax | 33 Views

CESTAT Denies Service Tax Exemption on Rent to Educational Institution for Lack of Evidence

Aarika 24 August 2026 at 17:27

The CESTAT, New Delhi, in M/s Om Prakash Bajaj v. Principal Commissioner of CGST & Central Excise, Jaipur [Service Tax Appeal No. 50266 of 2021; Final Order No. 51355/2026, dated 21.08.2026], partly allowed the appeal concerning exemption under Claus

Posted in Service Tax | 13 Views

CESTAT Upholds Customs Duty Demand on Undervaluation of Imported Goods Based on Chinese Customs Documents

Kriti 24 August 2026 at 17:27

The CESTAT, New Delhi, in Commissioner of Customs & Excise v. M/s Premier Plastic Industries [Customs Appeal Nos. 52896, 52897 & 52904 of 2016; Final Order Nos. 51356-51358/2026, dated 21.08.2026], allowed all three departmental appeals and restored

Posted in Custom | 11 Views

IGST Paid Under a Wrong Head to be Adjusted Against CGST/SGST Liability Before Any Recovery of Tax Interest or Penalty

Bimal Jain 22 August 2026 at 10:49

The Hon’ble Karnataka High Court in M/s. GR Tech Services Pvt. Ltd. v. Assistant Commissioner of Commercial Taxes (Audit) & Ors. [Writ Petition No. 15670 of 2026 (T-RES) dated June 03, 2026] allowed the writ petition in part, thereby quashing the Adj

Posted in GST | 49 Views

Assessee entitled to fresh opportunity of hearing where adjudicating authority ignored reply filed to DRC-01A intimation

Bimal Jain 22 August 2026 at 10:49

The Hon’ble Karnataka High Court in the case of M/s K.K. Steel Traders v. Assistant Commissioner of Commercial Taxes & Ors. [Writ Petition No. 13670 of 2026 (T-RES) dated June 10, 2026] disposed of the writ petition filed against the ex parte adjudic

Posted in GST | 35 Views

Typographical Error in the SCN Cannot Be a Shield for the Assessee Who Participated in the Proceedings Without Raising Any Objection

Bimal Jain 19 August 2026 at 10:40

The Hon'ble Gujarat High Court in the case of M/s Shivani Enterprise, Proprietor Vibhor Shivkumar Vaid v. Union of India & Ors. [R/Special Civil Application No. 1251 of 2026 dated June 18, 2026] dismissed the writ petition challenging the Show Cause

Posted in GST | 45 Views

Penalty on partners under Section 122(1A) of the CGST Act upheld where complicity in fake invoicing and hawala-linked ITC fraud stands established

Bimal Jain 19 August 2026 at 10:40

The Hon’ble Gujarat High Court in Manoj Ramkishan Agrawal &Anr. v. Union of India & Anr. [R/Special Civil Application No. 7965 of 2026 dated June 17, 2026] dismissed the writ petition filed by the partners of a partnership firm challenging the Order-

Posted in GST | 72 Views

Forest Development Tax Demand, Collection and Refund Subject to Final Outcome of Pending Cases

Aisha 15 August 2026 at 10:47

The Karnataka High Court at Dharwad, in Shashikala Namdev Kumbhar v. State of Karnataka & Others, examined the validity of the Forest Development Tax (FDT) collected on the purchase of timber. The petitioner sought quashing of the FDT demand and refu

Posted in Income Tax | 61 Views