Supreme Court – OnlineTaxUpdate

Telecom Towers Stand Tall, being Movablefor ITC as Supreme Court Shuts the Door on Revenue’s Review Petition

byCA Bimal Jain07/10/202607/10/2026

The Hon’ble Supreme Court in Commissioner, CGST Appeal-1, Delhi Etc. dismissed the review petitions filed by the Revenue against the order dated August 08, 2025, whereby the Special Leave Petitions challenging the judgment of the Hon’ble Delhi High Court holding that telecommunication towers are movable property and are outside the sweep of Section 17(5)(d) of the CGST Act had been dismissed

Article GST Article

Supreme Court to examine whether mere uploading of SCN on the GST Common Portal amounts to valid service

byCA Bimal Jain22/09/202622/09/2026

The Hon’ble Supreme Court in GVK Jaipur Expressway Pvt. Ltd. issued notice in the Special Leave Petition filed by the Assessee challenging the judgment of the Hon’ble Rajasthan High Court, which had dismissed its writ petition against a total GST demand of Rs. 14,06,54,640/-,

Article GST Article

Supreme Court Stays Allahabad High Court Ruling on UP State’s Deputy Commissioner Power to Issue Penalty Notice U/S 122

byCA Bimal Jain20/09/202620/09/2026

The Hon’ble Supreme Court in M/s Nageen Traders and Molding India Pvt. Ltd. v. State of U.P. & Ors. [SLP (C) Nos. 30711-30713 of 2026 dated September 07, 2026] issued notice and stayed the operation of the judgment of the…

Income Tax in Media Media

Centre moves Supreme Court over striking down of Income Tax Section 147A

byAdmin18/09/202618/09/2026

The Union government has moved the Supreme Court against a Punjab and Haryana High Court ruling that declared Section 147A of the Income Tax Act unconstitutional, a decision that has raised questions over the validity of reassessment proceedings conducted by jurisdictional tax officers.

Article GST Article

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

byCA Bimal Jain13/09/202613/09/2026

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.