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GST & Indirect Tax Litigation All Industries

Demand – Limitation for issuance of orders – Order ‘issued’ within limitation period but ‘served’ thereafter is legitimate

The Calcutta High Court has held that an assessee cannot be permitted to impeach the order on the grounds that though the order was ‘issued’ within the period of limitation, it was ‘served’ after the statutory period for making the orders. The order under Section 73 of the CGST Act, though digitally signed on 30 April 2024, was uploaded on the portal on 1 May 2024, which was outside the limitation provided under Section 73(9).

18 Aug 2026

Customs Healthcare & Pharma

ELFA diagnostic kits eligible for customs exemption available to ELISA kits

The Chennai Bench of CESTAT has held that diagnostic kits based on Enzyme-Linked Fluorescent Assay (‘ELFA’) technology are eligible for the customs duty and IGST concessions available to Enzyme-Linked Immunosorbent Assay (‘ELISA’) kits under Notification No. 50/2017-Cus. and related IGST notifications

13 Aug 2026

GST & Indirect Tax Litigation All Industries

Manufacture – Grouping or fitting together of imported modules into photocopier machines does not amount to ‘manufacture’

The Supreme Court has held that the grouping and, to whatever extent, the fitting together of imported modules into Photocopier machines in the warehouses, to meet a customer’s need, does not amount to ‘manufacture’ under Section 2(f) of the Central Excise Act, 1944.

06 Aug 2026

GST & Indirect Tax Litigation FMCG

Printing manufacturer’s name on packaging to comply with statutory requirements is not use of brand name

The GSTAT Bench at Thane has dismissed Revenue department’s appeal filed against the appellate authority’s decision allowing exemption under Sl. No. 9 of Notification No. 02/2017-CT(R) to the assessee who was using manufacturer’s name on the packaging to comply with statutory requirements under Food Safety and Standards Act, 2006 and the Legal Metrology Act, 2009.

05 Aug 2026

GST & Indirect Tax Litigation Real Estate & Infrastructure

No GST on assignment of leasehold rights in land and building – Supreme Court dismisses Department’s appeal

The Supreme Court of India has yesterday (21 July 2026) dismissed Revenue department’s appeal filed against the Gujarat High Court decision wherein the High Court had held that assignment of leasehold rights of the plot of land allotted on lease by Gujarat Industrial Development Corporation (GIDC) and building constructed thereon by the lessee or its successor (assignor) to a third party (assignee) on payment of lump-sum consideration is not liable to GST.

22 Jul 2026

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Commercial Litigation All Industries
Allegations of fraud or misuse in registered transactions require foundational proof first before burden shifts to the other party
The Supreme Court upheld the Madras High Court’s judgment that when a party alleges fiduciary misuse in property transactions executed through a General Power of Attorney (‘GPA’), that party must first prove the basic facts showing such fraud. The burden does not shift to the beneficiaries unless and until such foundational evidence is placed on record.
12 Jun 2026
Customs All Industries
Import of parts vs. Import in CKD form – Aggregation of disparate imports over a period of time to claim CKD form is not correct
The CESTAT Chennai has allowed assessee’s appeal in a case where the Revenue department had alleged misdeclaration of imports by importing goods in CKD form as parts. The dispute in Subash Iyappan v. Commissioner involved import of e-vehicles, allegedly in CKD form and thus being not eligible for benefit of reduced customs duty. The Tribunal for this purpose noted the following:
09 Jun 2026
GST & Indirect Tax Litigation All Industries
ITC when supplier not paid tax – Gujarat HC declines to read down Section 16(2)(c) and advises govt. to implement tracking mechanism
The Gujarat High Court has declined to read down Section 16(2)(c) of the CGST Act and thus not declaring it ultra vires Part III of the Constitution of India, including Article 14 thereof. Not agreeing with the contentions of the assessee that they cannot be subjected to denial of ITC solely on the ground that the supplier had failed to deposit the tax with the State Government, the Court observed the following:
08 Jun 2026
Intellectual Property All Industries
Patents – Making available fungicide for use in high-temperature regions is ‘enhancement in efficacy’ under Section 3(d)
The Delhi High Court has held that the fact that the fungicide is made available to be used and sprayed at regions where the temperature would ordinarily go beyond 40°C, without crystallization, would clearly be an enhancement in the efficacy of the compound.
03 Jun 2026
GST & Indirect Tax Litigation All Industries
Common/consolidated SCN for multiple FYs/tax periods permissible, however, each period forming part of notice must satisfy limitation
The Karnataka High Court has answered in affirmative the question as to whether it would be permissible to issue consolidated/common show cause notice under Sections 73 and 74 of the CGST Act covering multiple financial years or multiple tax periods. The Division Bench of the Court in Commissioner v. Chimney Hills Education Society observed the following:
01 Jun 2026
Intellectual Property All Industries
Trademarks – Transborder reputation and establishment of goodwill in India – SC decision in Prius distinguished
The Division Bench of the Delhi High Court has ordered removal of the registration for the mark ALPHARD in favour of the respondents in a case where the dispute involved determining whether the appellant’s same word mark, by virtue of its alleged prior adoption and asserted transborder reputation, qualified as a ‘well-known trademark’ on the date of the respondent’s application for registration within the same business sector.
29 May 2026
GST & Indirect Tax Litigation All Industries
Damages paid in settlement of arbitral award do not constitute ‘supply’ for GST liability
The Bombay High Court has answered in negative the question as to whether the settlement between the parties in the proceedings under Sections 47 and 48 of the Arbitration and Conciliation Act, 1996, under which the arbitral award for damages stood settled between the parties, would amount to ‘supply’ under Section 7(1) of the CGST Act, 2017.
28 May 2026
Customs All Industries
Interest on refund of amount deposited on directions of Court – Customs Sections 27 and 27A are not applicable
CESTAT New Delhi has held that Sections 27 and 27A of the Customs Act, 1962 would not be applicable in the case of refund of amount deposited by the assessee on the directions of the Supreme Court.
27 May 2026
GST & Indirect Tax Litigation All Industries
Release of detained consignment under Section 129 – Adjudication of ownership is not relevant
The Calcutta High Court has held that adjudication on ownership of goods is of no relevance in a case where the petition was filed for release of detained consignment in terms of Section 129 of the CGST Act, 2017. The Department had disputed ownership, quality and quantity of the subject goods and objected the authenticity and veracity of tax invoices and e-way bills.
27 May 2026
GST & Indirect Tax Litigation All Industries
Process of cutting, grooving, and assembling of the aluminium composite panels, for use in structures, does not amount to ‘manufacture’
The Supreme Court has held that process of cutting, grooving and assembling of aluminium composite panels (ACPs) does not amount to ‘manufacture’ under Section 2(f) of the Central Excise Act, 1944. The Apex Court in Alupro Building Systems Pvt. Ltd. v. Commissioner noted the following:
20 May 2026
Intellectual Property All Industries
Trademarks – No appeal maintainable against HC’s Single Bench decision in appeal against Registrar’s decision
The Division Bench of the Calcutta High Court has held that prohibition under Section 100A of the Code of Civil Procedure, 1908 will apply for filing appeal before the Division Bench against the decision of the Single Bench of the High Court wherein the Single Bench had exercised powers under Section 91 of the Trade Marks Act, 1999, i.e., passed an Order against the decision of the Registrar acting under the said Act.
19 May 2026
International Trade and WTO Energy
United States sanctions Iran’s IRGC oil operations
On 11 May 2026,[1] the United States Office of Foreign Assets Control (‘OFAC’) sanctioned 12 individuals and entities of enabling the Islamic Revolutionary Guard Corps’ (‘IRGC’) sale and shipment of Iranian oil to the People’s Republic of China.
15 May 2026