High Court GST Update Can a cross Border supply Escape GST? J&K HC Says No Jammu & Kashmir and Ladakh High Court judgment dated November 27, 2025 Court holds cross-LoC barter trade to be intra-State supply under GST and upholds Section 74 proceedings for alleged suppression of facts In an important development for GST jurisprudence […]

Supreme Court Update Supreme Court Dismisses Revenue’s SLP In Aerocom: Leasehold Right Assignment Held Outside GST Net Supreme Court Order Dated May 22, 2026 SC observes assignment of entire leasehold rights with MIDC approval is “not furtherance of business” and cannot fall within GST “supply” In a significant relief for industrial plot holders and businesses

Judicial UPDATE Supreme Court Holds State Cannot “Approbate & Reprobate” In Inter-State Gas Sale Dispute Case: State of Uttar Pradesh v. Reliance Industries Ltd. | Supreme Court of India SC holds that once Department accepted transaction as inter-State sale by issuing C Forms, it cannot later seek to levy VAT treating it as intra-State sale

Judicial Update Rajasthan High Court Impleads Appellate Authority And Directs Personal Appearance Over “Copy-Paste” Appellate Order Case: M/s Ircon Pb Tollway Limited v. Union of India & Ors. | Rajasthan High Court | 08 May 2026 High Court directs appellate authority to file personal affidavit and appear before Court The Rajasthan High Court has made

GST Litigation Bombay High Court On GST On Corporate Guarantees: Relief For Taxpayers, But The Debate Is Not Entirely Over Case: D.P. Jain & Co. Infrastructure Pvt. Ltd. v. Union of India | Bombay High Court Corporate guarantees issued without consideration held not taxable under GST The Bombay High Court has delivered an important ruling

Judicial Update Bombay High Court Holds No Separate IGST On Ocean Freight Even Where Supplier And Place Of Supply Are In India Case: Midas Tankers Private Limited v. Union of India & Ors. | Bombay High Court Separate levy of IGST on ocean freight in CIF imports held unsustainable In a significant ruling concerning ocean

Judicial Update Bombay High Court Quashes GST Proceedings Against Non-Existent Entity Post Amalgamation Case: IDFC First Bank Limited v. State of Maharashtra & Ors. | Bombay High Court | 07 May 2026 Proceedings against a non-existent entity are void in law In a significant ruling concerning amalgamation and GST proceedings, the Bombay High Court held

Tax Alert Indirect Tax | GST Litigation Bombay High Court Litigation Update Bombay High Court allows multiple GST refund applications for same tax period The Court held that substantive refund entitlement cannot be denied merely due to procedural or technical objections where the claim is otherwise filed within limitation. Valmet Flow Control Pvt. Ltd. v.