Shri Mohammed Kamran S v. Senior Intelligence Officer, DGGI, Bengaluru Karnataka High Court — 2026 (7) TMI 581 (Kar.) — W.P. No. 38771 of 2025 (GM-RES), dt. 07.07.2026 · Petition dismissed Intelligence-based GST enforcement may be pursued by either the Central or State administration; a transferred inquiry does not offend the Section 6(2)(b) bar, and […]
RMZ Infinity (Chennai) Pvt. Ltd. v. Joint Commissioner of CGST & Central Excise, Chennai (2026) 44 Centax 111 (Mad.) · W.P. No. 14847 of 2025 · Madras High Court · Decided 8 June 2026 · In favour of Revenue ITC on works contracts and on goods/services used to construct immovable property let out on rent […]
Sections with no notifications, circulars or advisories genuinely published during 21–27 July 2026 — GST Act/Rules amendments, GST Notifications, GSTN portal advisories, Customs and Central Excise — have been omitted from this edition. IDFC First Bank Ltd. v. Union of India & Ors. 2026 (7) TMI 1520 · Bombay High Court · Decided 20 July […]
Bhandari Scrap Traders v. Union of India & Ors. Supreme Court of India · SLP(C) No. 23931/2026 (with 24088 & 24103/2026) · 2026 (7) TMI 1839 · Decided 24 July 2026 · SLPs dismissed Section 16(2)(c) of the CGST Act is constitutionally valid and need not be read down to protect a bona fide purchasing […]
Tata Unistore Ltd. v. Commissioner, CGST & Central Excise, Navi Mumbai GST Appellate Tribunal (GSTAT), Thane · Appeal No. APL/8/THN/2026 · Decided 31.07.2026 · 2026 (8) TMI 139 · Appeal allowed GST authorities under Section 73/74 cannot reassess CENVAT/VAT credit validly disclosed and unchallenged under the erstwhile law merely because it was transitioned through TRAN-1. […]
