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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

GST & Indirect Tax Litigation All Industries

GST Council has no power to ratify any notification issued by Central Government

The Madras High Court has held that GST Council has no power to ratify any notification issued by the Central Government either under Section 9 or Section 11 of the CGST Act, 2017.

10 Jul 2026

Customs Healthcare & Pharma

Glucometers are classifiable Heading 9027 and not under Heading 9018 of Customs Tariff – Use in field of medicine is not material

The CESTAT Mumbai has reiterated that Glucometer, a small portable device used to measure the concentration of glucose (sugar) in the blood, is classifiable under Tariff Item 9027 80 90 of the Customs Tariff Act, 1975 and not under TI 9018 90 99 ibid.

09 Jul 2026

GST & Indirect Tax Litigation Healthcare & Pharma

Healthcare services through another hospital are also exempt; Classification of service must follow its substance

The Karnataka High Court has allowed benefit under Sl. No. 74 of Notification No. 12/2017-Central Tax (Rate) to the assessee in a case where the assessee was providing healthcare services to patients through a Medical Services Agreement with another hospital and was receiving an amount from the hospital as consideration for rendering medical services.

30 Jun 2026

GST & Indirect Tax Litigation All Industries

Partners of a company (taxable person) can be imposed penalty under Section 122(1A) and for periods before the said provision

The Gauhati High Court has answered in affirmative the question as to whether partners of a company (taxable person) can be imposed penalty under Section 122(1A) of the CGST Act, 2017. The Court for this purpose noted the following:

26 Jun 2026

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All Practices All Industries
IPAB has power to review own orders
The Intellectual Property Appellate Board (IPAB) has held that it has the power to review its own orders.
24 Jul 2013
All Practices All Industries
IPAB has power to grant interim stay
A Larger Bench of the Intellectual Property Appellate Board (IPAB) has held that it has power to grant interim stay. It observed that if it were to hold that IPAB has no power to entertain any interim application or to pass orders thereon, it would result in collapse of the purpose for which the Boa
23 Jul 2013
All Practices All Industries
Enforceability of foreign arbitration awards in India
The Supreme Court of India has held that enforcement of foreign award would be refused under Section 48(2)(b) of the Arbitration and Conciliation Act, 1996 only if such enforcement would be contrary to (i) fundamental policy of Indian law; or (2) the interests of India; or (3) justice or morality; and the enforcing court does not exercise appellate jurisdiction at the time of enforcing the award.
16 Jul 2013
Direct Tax All Industries
Service tax on restaurants & accommodation struck down
The Kerala High Court has, on 3-7-2013, struck down the levy of service tax on restaurants and on service of providing short term accommodation.
12 Jul 2013
Customs All Industries
Indian Customs introduces RMS for exports
To enable the Customs department to enhance the level of facilitation and speed up the process of cargo clearance, Risk Management System (RMS) is set to be introduced for exports from India.
26 Jun 2013
All Practices All Industries
Articles of Association shall prevail - Delhi HC
The High Court of Delhi has overruled the decision of the Company Law Board (CLB) wherein the CLB had held that since there was no bar on affirmative vote in the Articles of Association of the company, a provision in a Joint Venture Agreement providing for affirmative votes must be given effect to even if it is not incorporated in the Articles of Association of the company.
24 Jun 2013
All Practices All Industries
Discovery of naturally occurring DNA not patentable
The United States Supreme Court has held that naturally occurring DNA, isolated from the rest of the human genome is not patentable but synthetically created DNA or cDNA (complimentary DNA) can be patented.
24 Jun 2013
All Practices All Industries
FDI in multi-brand retailing clarified
The Department of Industrial Policy and Promotion (DIPP) has clarified the conditions to be satisfied to seek approval for foreign direct investment (FDI) in multi-brand retailing.
21 Jun 2013
All Practices All Industries
Madrid Protocol – Indian accession comes into effect from 8th July
India, on 8th April 8, 2013, acceded to the protocol relating to the Madrid Agreement concerning International Registration of Trade Marks, known as Madrid Protocol, by depositing its instrument of accession with the World Intellectual Property Organization (WIPO).
21 Jun 2013
Customs All Industries
Purchase of goods on behalf of foreign buyer can be ‘purchase of goods for export’
The Karnataka High Court examined the issue of income arising or accruing or deemed to arise or accrue in India when certain allied activities like quality control are undertaken while acting as liaison between manufacturers and the head office.
21 Jun 2013
Customs All Industries
Customs valuation databases not for setting minimum values – WCO
The World Customs Organisation (WCO) has recommended that its members use customs valuation databases as a risk management and analysis tool and not use them to set minimum values for the purposes of customs valuation.
14 Jun 2013
All Practices All Industries
Passing off in designs and infringement by registered design holder
A Larger Bench of Delhi High Court has, on 15th May, 2013, held by majority that a holder of a registered design can institute an action for passing off and that he can institute a suit against a person who is also in possession of a registered design.
27 May 2013