Judgements and Orders, Supreme Court and High courts of India

The Supreme Court, in M/s. Carestream Health India Pvt. Ltd. v. Commissioner of Customs, examined the correct customs classification of imported Dryview 6850 Laser Imagers under the Customs Tariff Act, 1975. The key issue was whether the laser imager

The Hon’ble Delhi High Court in the case of  Fateh Education Consulting Private Limited v. Assistant Commissioner & Ors [W.P.(C) 17500/2025 order dated May 08, 2026] held that education consultancy/marketing and recruitment support services rendered

The Hon’ble High Court of Judicature at Allahabad in the case of Comfort Battery vs Additional Commissioner Central Goods and Services Tax [Writ Tax No. 2097 of 2026, order dated April 22, 2026] held that penalty demand cannot be confirmed where the

The Hon'ble Calcutta High Court in the case of Scorp Industries & Anr. v. Assistant Commissioner, State Tax, Alipore Charge & Ors. [WPA/7971/2026, order dated April 27, 2026] held that where cancellation of GST registration was founded upon a field v

The Hon'ble High Court at Calcutta in the case of RSH Amit Realty Development LLP &Anr. v. The Deputy Commissioner of Revenue, State Tax, Ballygunge Charge & Ors. [WPA 29673 of 2025 order dated April 27, 2026] held that where the assessee had already

The Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, in Pushap Raj Bohra v. Income Tax Officer, ITA No. 549/Jodh/2024 for AY 2017-18, pronounced on 7 August 2026, dismissed the assessee's appeal as infructuous after the Assessing Officer subseque

CESTAT Mumbai: Customs Broker Licence Suspension Set Aside for Breach of Mandatory 15-Day Hearing Timeline

The Income Tax Appellate Tribunal (ITAT), Jodhpur Bench, in Ram Niwas Chouhan v. Income Tax Officer, ITA No. 182/Jodh/2024 for AY 2015-16, pronounced on 7 August 2026, deleted an addition of ₹28,52,412 made under Section 68 of the Income Tax Act, 196

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad, in M/s HCL Infosystems Ltd. v. Principal Commissioner, CGST, Noida, Final Order No. 70263/2026 dated 10 August 2026, has set aside a service tax demand of ₹22.84 crore raised a

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, in M/s. Elektron Lighting Systems Pvt. Ltd. v. Principal Commissioner of Customs, Final Order Nos. 51286-51287/2026 dated 07.08.2026, dealt with the classification of imported