Judgements and Orders, Supreme Court and High courts of India

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

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

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

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

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

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

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-

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

The Supreme Court, in Audi Automobiles & Ors. v. Commissioner of Central Excise and Service Tax, Indore, examined whether the Department could invoke the extended period of limitation under the proviso to Section 11A of the Central Excise Act, 1944 i

The Supreme Court, in SEBI v. Rajeev Vasant Sheth & Ors., has held that a person who trades in securities while in possession of Unpublished Price Sensitive Information (UPSI) would be presumed to have traded on the basis of that information. The pur