Authority for Advance Rulings (Income Tax) v. Tiger Global International Holdings II, III & IV
Supreme Court of India | DECISION Analytical Video : Introduction The dispute arose from the sale of shares of Indian companies by several investment entities belonging to the Tiger Global Group, which were incorporated and tax resident in Mauritius. The Tiger Global entities claimed exemption from capital gains tax in India under the India–Mauritius Double […]
Union of India v. Mohit Minerals Pvt. Ltd.
Supreme Court of India High Court | Decision Analytical Video : Introduction The dispute arose from the levy of Integrated Goods and Services Tax (IGST) on ocean freight in respect of imports made under Cost, Insurance and Freight (CIF) contracts. Under a CIF contract: the foreign exporter arranges transportation and insurance; the importer pays a […]
Jayashree Enterprises, Rep. by its Proprietor Kumaravel Kanagaraju Versus Assistant Commissioner (ST), Udumalpet dated 17.06.2026
MADRAS High Court | Decision IN Jayashree Enterprises Analytical Video : Introduction The controversy before the High Court revolved around the levy of interest under Section 50(3) of the GST Act on Input Tax Credit (ITC) allegedly wrongly availed and utilised by the petitioner. The petitioner had claimed ITC in its GSTR-3B returns which exceeded […]
THE COMMISSIONER OF CENTRAL TAX & ORS. v. M/s SADGURU INFRATECH PVT LTD dated 10.06.2026
KARNATAKA High Court | Decision in THE COMMISSIONER OF CENTRAL TAX & ORS. v. M/s SADGURU INFRATECH PVT LTD Analytical Video : Introduction The present writ appeal arose from a common judgment passed by the Single Judge in a batch of writ petitions filed by various contractors and sub-contractors executing Government works contracts that had […]
M/s M Y Ent Bhatta v. State of U.P. & Another
Detailed Analysis of M/s M Y Ent Bhatta v. State of U.P. & Another 1.INTRODUCTION The petitioner, M/s M Y Ent Bhatta, challenged the cancellation of its GST registration vide order dated 05.01.2024. The GST department had initiated cancellation proceedings on the ground that the petitioner had allegedly failed to furnish GST returns for a […]
M/s Rama Enterprises v. State of Uttar Pradesh & Another
Allahabad High Court decision in M/s Rama Enterprises v. State of Uttar Pradesh & Another ANAYLITICAL VIDEO : Introduction The petitioner, M/s Rama Enterprises, challenged: The Show Cause Notice (SCN) dated 11.02.2025 issued for cancellation of GST registration. The ex parte cancellation order dated 26.03.2025 passed pursuant to the said notice. The petitioner contended that […]
M/s. Metal Syndicate v. Union of India
Gauhati High Court | Decision in M/s. Metal Syndicate Case Analytical Video : Click here to get the Analysis of the Judgement Introduction The Gauhati High Court delivered a significant taxpayer-friendly ruling concerning denial of Input Tax Credit (ITC) under the GST regime. The dispute revolved around whether a bona fide purchasing dealer could be […]
M/s. Intertek India Pvt. Ltd. v. Assistant Commissioner of Central Taxes and Central Excise, Ernakulam
Detailed Analysis of the Judgment Case Citation Background of the Case The petitioner, Intertek India Pvt. Ltd., is engaged in providing testing, inspection, certification, and related services and holds GST registrations in multiple States including Kerala, Delhi, Haryana, Karnataka, Maharashtra, and Tamil Nadu. During the period July 2017 to March 2019, the company’s parent entity […]
Tvl. KPK Fuel Services Rep by its Proprietor Kuppan Kannan Versus State Tax officer, Hosur dated 02.06.2026
Madras High Court | Judgment dated 02.06.2026 Introduction In a significant ruling concerning compliance obligations under the Goods and Services Tax (GST) regime, the Madras High Court in Tvl. KPK Fuel Services v. State Tax Officer, Hosur examined the legality of imposing late fee under Section 47(2) and penalty under Section 125 of the Central […]
NKR Traders v. State Tax Officer (Madras High Court) – 21.05.2026
Madras High Court | decision Analytical Video : https://youtu.be/LCrW7zs6quY Introduction In a significant judgment providing relief to taxpayers, the Madras High Court in NKR Traders v. State Tax Officer (21.05.2026) reaffirmed an important principle of GST jurisprudence that where the GST enactments prescribe a specific consequence for a default, the authorities cannot invoke the residuary […]