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The CESTAT, Hyderabad in the case of M/s Arunachala Logistics (P) Ltd. held that where the entire service tax liability has already been discharged by the service provider, any further demand on the service recipient under the RCM would
The Bombay High Court, by its judgment pronounced on 27th April, 2026 in University of Bombay vs Union of India held that the collection of affiliation fees by the University does not attract the levy of GST since the activities of the University relating to the affiliation do not constitute ‘supply’ in terms of Section 7(1)(a) of the CGST Act, 2017.
India’s online gaming landscape changed forever on 22 August 2025, when the President of India gave assent to the Promotion and Regulation of Online Gaming Act, 2025 (Act No. 32 of 2025)
The Hon’ble Gujarat High Court in the case of Niket Bipinbhai Patel held that ITC availed on charges paid to GIDC for sub-division and transfer of leasehold rights in plots cannot be treated as blocked credit u/s 17(5)(d) of the CGST Act and directed unblocking of ITC of ₹98,11,678 lying in the electronic credit ledger.
The Hon’ble Punjab and Haryana High Court in the case of Huawei Telecommunications (India) Company Private Limited held that rejection of the petitioner’s request for condonation of delay in receipt of export remittances under Rule 96A(1)(b) of the CGST Rules through a mere communication without passing a reasoned order after consideration of facts and without affording opportunity of hearing is unsustainable in law..
The Hon’ble Orissa High Court in the case of Rajendra Narayan Mohanty held that refund claimed in respect of tax paid erroneously or under mistaken notion cannot be denied solely on the ground of limitation stipulated in Section 54 of the CGST/OGST Act, as the matter falls within the ambit of Article 265 of the Constitution of India, which mandates that no tax shall be levied or collected except by authority of law.
Payments made to transporters for the carriage of goods are generally subject to tax deduction at source (TDS) under the Income-tax Act, 2025.
The Hon’ble Gujarat High Court in the case of Rohitkumar Parsotambhai Sanghani held that an Advocate accused in a GST ITC fraud case was entitled to regular bail where his role appeared confined to compliance-related activities, the charge-sheet had already been filed, and he did not appear to be a major participant in the alleged conspiracy.
The Hon’ble Bombay High Court in M/s Rollmet LLP & Ors examined a batch of writ petitions challenging the legality of single consolidated show-cause notices issued under Sections 73/74 of the CGST Act covering multiple financial years.