Kewal Satra

CESTAT Upheld That No Service Tax Is Applicable On Refundable Advances And Sale Of Self-Owned Flats Is Sale Of Immovable Property And Thus Not Liable To Service Tax

Gujarat High Court Holds That Proceedings Based On Omitted Rule 89(4B) Cannot Survive In The Absence Of A Saving Clause

Rajasthan HC Holds That Limitation Under Section 107 Of CGST Act Is An Absolute Bar Only For Appellate Authorities, Not For High Court’s Writ Jurisdiction

No Refund Of Tax Paid During The Search Where Taxpayer Accepted Liability And Raised No Objection For Two Years

Directorate General Of GST Intelligence (Hqs) & Ors vs Gameskraft Technologies Pvt Ltd & Ors [2026 INSC 595]

Supreme Court Of The United States [Learning Resources Inc., ET AL. v. Trump, President Of The United States, ET AL.] Dated 20.02.2026

Karnataka HC Rules That Salary Paid To The Foreign Nationals Cannot Be Subjected To IGST As Import Of Service Where There Is A Direct Employer–employee Relationship Between The Indian Company And Foreign National

High Court Holds That The Transfer Of Business As A Going Concern Is Not A Taxable Supply Under GST, Recognises Such Transfer Of Business Between Two Distinct GST Registrations Of The Same Legal Entity, And Permits Transfer Of Unutilised Input Tax Credit

Andhra Pradesh HC Ruling On Transfer Of Business As Going Concern

M/s. Sahil Enterprises Versus Union Of India [WP (C) No. 688 Of 2022], Dated January 6, 2026

M/s Amritha Marketing vs. The Joint Commissioner Of CGST & C.Ex. [W.P. No. 1380 Of 2025] Dated 26 November 2025

Raghuvansh Agro Farms Ltd. vs State Of Uttar Pradesh & Ors [ WP 3829 Of 2025] Delivered On 17 December 2025

M/s Duphar Interfran Ltd. vs. The State Of Maharashtra [Sales Tax Reference No. 9 Of 2012] Dated 21 November 2025

Commissioner Of Customs (Import) vs. M/s Welkin Foods [Civil Appeal No. 5531 Of 2025] Dated 06 January 2026

M/s Alstom Transport India Limited Vs Additional Commissioner, CGST And Central Excise (Appeals) & Ors. [SCA No. 11025 Of 2025 Dated January 23, 2026.

Aurtus Flash Alert - Hon'ble Gujarat High Court Ruling On Denial Of Refund Of Unutilised ITC Upon Amalgamation

Merck Life Science Private Limited Vs Union Of India & Ors [ WP 27259 Of 2024], Dated 7 November 2025.

Employment Linked Incentive Scheme

Godfrey Phillips India Limited vs Commissioner, Central Tax, New Delhi [Service Tax Appeal No. 51478 Of 2022] Dated December 5, 2025

Divisional Bench Overrules The Singal Bench Order Of Refund Of Unutilized ITC In Cash On Account Of The Closure Of Business