Newsletters & Legal Updates

The Hon'ble Supreme Court of India in Union of India vs. Torrent Power Ltd. [ SLP Appeal (C) No. 13084 of 2025 ] dated February 10, 2026 held that where the assessee filed an application for refund of IGST paid on ocean freight under CIF contract and the same was rejected, in view of the judgment of the Apex Court in Union of India v. Mohit Minerals (P.) Ltd. [(2022) 10 SCC 700], since the incidence of tax had been passed on to consumers, in terms of Sections 54(5), 54(8)(e

The Hon'ble High Court of Gujarat in Reevan Creation vs. State of Gujarat [R/Special Civil Application No. 21039 of 2023] dated January 9, 2026 held that since the competent officer failed to issue a notice within six months of seizure as mandated under Section 67(7) of the Central Goods and Services Tax Act, 2017, and the provisional attachment of bank accounts exceeded the one-year statutory limit prescribed under Section 83(2), the seized items and bank accounts must be r

The Hon'ble High Court of Delhi in Ruby Bansal vs. C.G.S.T. Delhi East Commissioner & Anr. [ W.P.(C) 18496/2025 ] dated December 5, 2025 held that in exercise of writ jurisdiction under Article 226 of the Constitution, the High Court can extend time for filing an appeal under Section 107 of the CGST Act beyond the statutory limitation period where the delay is explained and the petitioner was pursuing remedies before constitutional courts. The Court set aside the First Appe