GSTATION – A Monthly GST Litigation Newsletter – August 2026
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Assignment of Leasehold Rights: Is It Taxable under the GST Regime? Supreme Court in Union of India v. Gujarat Chamber of Commerce and Industry
An industrial entity holding a plot allotted by the Gujarat Industrial Development Corporation on a
Retrospective Withdrawal of Tax Exemption: Supreme Court’s Ruling in Asia Sugar on Imported Sugar, Penalty and Interest
Retrospective tax legislation occupies a peculiar constitutional space. Legislatures possess broad authority to rewrite fiscal
Upstream GST Default, ITC Denial and Section 74: Safecon after Bhandari Scrap Traders
A purchasing dealer receives the goods, pays the entire invoice value through banking channels and
Bombay High Court Calls for Administrative Clarity on Pre-Deposits Through Form GST DRC-03 in Legacy Tax Appeals
The transition from the erstwhile indirect tax regime to the Goods and Services Tax (GST)
GSTATION – A Monthly GST Litigation Newsletter – July 2026
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Bombay High Court Rules GST Proceedings Against Amalgamated Entity Are Void Ab Initio
Can tax authorities continue legal proceedings against a company that has already ceased to exist
Allahabad High Court on GST Transit-State Powers: Limits on Section 129 Penalties, Cross-Empowerment, and Interstate Goods Detention
In a significant ruling on the limits of GST enforcement powers, the High Court of
Can a Contractual Obligation Constitute Consideration? Karnataka High Court Clarifies the Scope of Service Tax in Canara Bank
Can the mere contractual obligation of a bank customer to maintain a Minimum Average Balance
Kerala High Court on ISD, Cross-Charge and ITC Distribution Under GST
Can GST authorities deny input tax credit and impose tax demands merely because an assessee