Supreme Court – OnlineTaxUpdate

The Hon’ble Supreme Court in M/s. Goodluck India Limited & Anr. dismissed the appeals filed by the Revenue and declined to interfere with the judgment of the Hon’ble Gujarat High Court in Addwrap Packaging Pvt. Ltd. &A nr. , thereby affirming that the omission of Rule 96(10) of the CGST Rules vide Notification No. 20/2024-Central Tax dated October 08, 2024, without any saving clause, applies squarely to ..

GST in Media Media

Tata Steel gets major Supreme Court relief in ₹890 crore GST dispute

byAdmin04/09/202604/09/2026

Tata Steel has won a major reprieve in a long-running GST dispute after the Supreme Court quashed a tax demand of ₹890.52 crore, an equivalent penalty and applicable interest against the steelmaker.

Article GST Article

Constitutional validity of arrest powers under Section 69 of the CGST Act stands conclusively settled by the Supreme Court

byAdmin01/09/202601/09/2026

The Hon’ble Supreme Court in Rakesh Kumar disposed of the writ petition challenging the constitutional validity of Section 69 of the Central Goods and Services Tax Act, 2017 (“the CGST Act”), which empowers GST officers to arrest offenders..

Article GST Article

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

byCA Bimal Jain26/08/202626/08/2026

The Hon’ble Supreme Court in M/s G.R. Infra Projects Limited set aside the Show Cause Notice dated June 13, 2025 issued under Section 74 of the CGST Act read with the MPGST Act for the FY 2018-19, and held that a bland and mechanical recital of the words ‘fraud or concealment of facts’,

GST in Media Media

Supreme Court dismisses Centre’s review plea in Airtel telecom tower GST case

byAdmin21/08/202621/08/2026

The Supreme Court on Wednesday dismissed the Centre’s review petitions challenging its earlier decision to uphold a Delhi High Court ruling that allowed Bharti Airtel and other telecom companies to claim ITC on mobile telecom towers under GST regime.

Pre-GST

SC rules referral fees earned by auto dealers from banks, insurers are taxable

byAdmin20/08/202620/08/2026

The Supreme Court on Wednesday, August 19, ruled that referral fees earned by automobile dealers from banks and insurance companies for facilitating vehicle loans and insurance policies are taxable as a ‘business auxiliary service’ under the Finance Act, 1994.

GST in Media Media

SC sets aside protection from arrest granted to Future Group director in GST case

byAdmin14/08/202614/08/2026

The Supreme Court on Wednesday set aside a Bombay High Court order granting Future Group non-executive director Sunil Biyani one week’s protection from arrest in a Goods and Services Tax (GST) investigation..

Article GST Article

Supreme Court to examine whether the six-month time limit for issuance of show cause notice under Section 74(2) of the CGST Act is mandatory or directory

byCA Bimal Jain01/08/202601/08/2026

The Hon’ble Supreme Court in M/s. Bengal Cold Rollers Private Limited issued notice in the challenge laid to the judgment of the Hon’ble Telangana High Court which had held that the time limit prescribed under Section 74(2) of the CGST Act for issuance of a show cause notice is merely directory and not mandatory..

Article GST Article

SC to examine whether an assessee can be relegated to the appellate remedy, when the challenge is to a binding Circular

byCA Bimal Jain30/07/202630/07/2026

The Hon’ble Supreme Court in M/s Jorabat Shillong Expressway Limited issued notice on the Special Leave Petitions as well as on the prayer for interim relief, in a challenge to the judgment of

Article GST Article

Supreme Court affirms the constitutional validity of Section 16(2)(c) of the CGST Act – No ITC to the recipient unless the supplier actually deposits tax to the Government

byCA Bimal Jain28/07/202628/07/2026

The Hon’ble Supreme Court in Bhandari Scrap Traders dismissed the Special Leave Petitions filed relying on the judgment of the Hon’ble Gujarat High Court in Maruti Enterprise v. Union of India & Ors. , thereby affirming that Section 16(2)(c) ..

Tag: Supreme Court

Omission of Rule 96(10) of the CGST Rules without a saving clause nullifies all pending proceedings

Tata Steel gets major Supreme Court relief in ₹890 crore GST dispute

Constitutional validity of arrest powers under Section 69 of the CGST Act stands conclusively settled by the Supreme Court

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

Supreme Court dismisses Centre’s review plea in Airtel telecom tower GST case

SC rules referral fees earned by auto dealers from banks, insurers are taxable

SC sets aside protection from arrest granted to Future Group director in GST case

Supreme Court to examine whether the six-month time limit for issuance of show cause notice under Section 74(2) of the CGST Act is mandatory or directory

SC to examine whether an assessee can be relegated to the appellate remedy, when the challenge is to a binding Circular

Supreme Court affirms the constitutional validity of Section 16(2)(c) of the CGST Act – No ITC to the recipient unless the supplier actually deposits tax to the Government