Judgements and Orders, Supreme Court and High courts of India

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, in M/s. Mangalam Cement Limited v. Commissioner of Central Excise & CGST, Udaipur, decided on 1 September 2026, held that the sales tax subsidy received under the Rajasthan Inv

The CESTAT, Ahmedabad, in Inox Air Products Pvt. Ltd. v. Commissioner of CGST & Central Excise, Surat, pronounced on 8 September 2026, examined whether late payment charges received by the assessee on supplies of industrial gases constituted a “decla

The CESTAT, New Delhi, in Edupro E-Solutions India Pvt. Ltd. v. Commissioner of CGST, Jaipur, examined the service tax liability on educational and skill-development services provided during FY 2015-16. The department had raised a demand of ₹17.59 la

The CESTAT, New Delhi, in M/s Mangalam Cement Ltd. v. Commissioner, CGST & Central Excise, Udaipur, examined whether service tax was payable under the Reverse Charge Mechanism (RCM) on royalty paid for a mining lease for the period 1 April 2016 to 13

The GSTAT, Hyderabad Bench, in the case of M/s. Reddy Veeranna Constructions Pvt. Ltd. v. Appeal I Commissioner & Ors. [APL/623/HYD/2026 dated July 28, 2026] admitted the appeal without insisting upon payment of statutory pre-deposit under Section 11

The Hon’ble Orissa High Court in M/s. Rashmi Agency v. Deputy Commissioner CT & GST & Ors. [W.P.(C) No. 17470 of 2026 dated June 25, 2026] set aside the order refusing to consider the refund application filed under Section 54 of the Central Goods and

The Hon’ble Madras High Court in Scals Enterprises v. The Commercial Tax Officer [W.P. No. 22391 of 2026 dated June 23, 2026] upheld the rejection of the rectification application filed under Section 161 of the Central Goods and Services Tax Act, 201

The Hon’ble Orissa High Court in M/s. Sri Balaji Metallics Private Limited v. Commissioner of CT & GST, Cuttack and Others [W.P.(C) No. 7208 of 2025 dated March 12, 2026] dismissed the writ petition filed against the rejection of a time-barred appeal

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has ruled that a sub-contractor remains individually liable to discharge service tax obligations for taxable services rendered, irrespective of whether the main contractor has

M/s Kandoi Metals Powders Mfg. Co. Pvt. Ltd. vs. Commissioner, CGST & Central Excise, Jaipur-1 CESTAT New Delhi