![No GST on Transfer of Leasehold Rights by State Industrial Development Corporation: Bombay HC holds it Not ‘Supply of Services’ [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/500x300_2121161-no-gst-transfer-leasehold-rights-state-industrial-development-corporation-bombay-hc-holds-it-not-supply-of-services-taxscan.webp "No GST on Transfer of Leasehold Rights by State Industrial Development Corporation: Bombay HC holds it Not ‘Supply of Services’ [Read Order]")
No GST on Transfer of Leasehold Rights by State Industrial Development Corporation: Bombay HC holds it Not ‘Supply of Services’ [Read Order]
The Bombay High Court held that the sale and transfer of leasehold rights in respect of industrial plot allotted by Maharashtra Industrial...
![GST not Leviable on Statutory Fee Collected by Electricity Regulatory Commission: P&H HC Quashes SCN [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/250x150_2121200-gst-not-leviable-statutory-fee-collected-electricity-regulatory-commission-ph-hc-quashes-scn-taxscan.webp "GST not Leviable on Statutory Fee Collected by Electricity Regulatory Commission: P&H HC Quashes SCN [Read Order]")
![Is Corporate Guarantee given by Parent Company for Subsidiaries a ‘Supply’ under GST? Bombay HC to hear ₹870 Cr Stake matter [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/250x150_2121204-is-corporate-guarantee-given-parent-company-subsidiaries-taxscan.webp "Is Corporate Guarantee given by Parent Company for Subsidiaries a ‘Supply’ under GST? Bombay HC to hear ₹870 Cr Stake matter [Read Order]")
Ocean Freight IGST under RCM Not Payable for Pre-2023 Period: Calcutta HC Clarifies ‘Mohit Minerals Ruling’ applies Retrospectively [Read Order]
The Calcutta High Court held that IGST (Integrated Goods and Services Tax ) on ocean freight under the reverse charge mechanism ( RCM ) is not payable even for the period prior to 01.10.2023. ...
![Ocean Freight IGST under RCM Not Payable for Pre-2023 Period: Calcutta HC Clarifies ‘Mohit Minerals Ruling’ applies Retrospectively [Read Order]](https://images.taxscan.in/h-upload/2026/01/21/500x300_2121103-calcutta-high-court-ocean-freight-ocean-freight-igst-ocean-freight-igst-under-rcm-igst-on-ocean-freight-imports-taxscan.webp "Ocean Freight IGST under RCM Not Payable for Pre-2023 Period: Calcutta HC Clarifies ‘Mohit Minerals Ruling’ applies Retrospectively [Read Order]")
GST Adjudication Order Cannot Travel Beyond SCN, Appellate Authority Errs in Treating Statutory Violation as Mere Technicality: Calcutta HC [Read Order]
In a recent ruling, the Calcutta High Court held that GST authorities cannot pass an adjudication order on grounds different from those stated in the show cause notice. The court said such an error...
![GST Adjudication Order Cannot Travel Beyond SCN, Appellate Authority Errs in Treating Statutory Violation as Mere Technicality: Calcutta HC [Read Order]](https://images.taxscan.in/h-upload/2026/01/20/500x300_2120965-calcutta-high-court-violation-statutory-violation-gst-statutory-violation-taxscan.webp "GST Adjudication Order Cannot Travel Beyond SCN, Appellate Authority Errs in Treating Statutory Violation as Mere Technicality: Calcutta HC [Read Order]")
No “Comparative ITC Benefit” available when project Commenced wholly in Post-GST Period, S. 171 Not Triggered: GSTAT [Read Order]
‘Section 171 of the CGST Act, 2017 applies only in cases involving reduction in tax rate or increase in ITC, particularly in projects spanning pre-GST and post- GST periods’ ruled the GST Appellate...
![No “Comparative ITC Benefit” available when project Commenced wholly in Post-GST Period, S. 171 Not Triggered: GSTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/20/500x300_2120879-comparative-itc-benefit-available-project-commenced-wholly-post-gst-period-s-171-triggered-gstat-taxscan.webp "No “Comparative ITC Benefit” available when project Commenced wholly in Post-GST Period, S. 171 Not Triggered: GSTAT [Read Order]")
GST Arrest in ₹17.88 Cr Fake ITC Without BNSS Safeguards Illegal: Bombay HC Rules in Favour of Copper Manufacturer [Read Order]
The Bombay High Court has ruled that an arrest under Section 69 of the Goods and ServicesTax Act (GST), 2017, without safeguards as provided under Bharatiya Nagarik Suraksha Sanhita (BNSS), 2023, is...
![GST Arrest in ₹17.88 Cr Fake ITC Without BNSS Safeguards Illegal: Bombay HC Rules in Favour of Copper Manufacturer [Read Order]](https://images.taxscan.in/h-upload/2026/01/19/500x300_2120779-gst-arrest-1788-cr-fake-itc-without-bnss-safeguards-illegal-taxscan.jfif "GST Arrest in ₹17.88 Cr Fake ITC Without BNSS Safeguards Illegal: Bombay HC Rules in Favour of Copper Manufacturer [Read Order]")
Kerala HC sets aside GST ITC Denial for FY 2019-20 u/s 16(4), Directs to pass Fresh Orders in as per S. 16(5) [Read Order]
The Kerala High Court has set aside the denial of Input Tax Credit (ITC ) under Goods and Services Tax ( GST ) for Financial Year 2019-20 by invoking Section 16(4). The court directed the department...
![Kerala HC sets aside GST ITC Denial for FY 2019-20 u/s 16(4), Directs to pass Fresh Orders in as per S. 16(5) [Read Order]](https://images.taxscan.in/h-upload/2026/01/19/500x300_2120710-kerala-hc-sets-aside-gst-itc-denial-for-fy-2019-20-us-164-directs-to-pass-fresh-orders-in-as-per-s-165-taxscan.webp "Kerala HC sets aside GST ITC Denial for FY 2019-20 u/s 16(4), Directs to pass Fresh Orders in as per S. 16(5) [Read Order]")
