![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/2026/01/21/500x300_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]")
Is Corporate Guarantee given by Parent Company for Subsidiaries a ‘Supply’ under GST? Bombay HC to hear ₹870 Cr Stake matter [Read Order]
The Bombay High Court recently directed the listing of a matter regarding whether the issuance of corporate guarantees by a parent company on behalf...
![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/2026/01/21/250x150_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]](https://images.taxscan.in/h-upload/2026/01/20/250x150_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]")
![Haryana Government Notifies Authorized Officers Under GST Act, 2017 [Read Order]](https://images.taxscan.in/h-upload/2026/01/18/500x300_2120555-haryana-government-notifies-authorized-officers-under-gst-act-taxscan.webp "Haryana Government Notifies Authorized Officers Under GST Act, 2017 [Read Order]")
VAT Classification Dispute on Industrial ‘Felt’ Textile: Supreme Court to Examine if Material is ‘Fabric’ or ‘Machinery Part’ [Read Order]
The Supreme Court was recently met with a challenge to a judgment of the Madhya Pradesh HighCourt which upheld the classification of industrial felt as a ‘machinery part’ taxable at a higher rate of...
![VAT Classification Dispute on Industrial ‘Felt’ Textile: Supreme Court to Examine if Material is ‘Fabric’ or ‘Machinery Part’ [Read Order]](https://images.taxscan.in/h-upload/2026/01/18/500x300_2120488-vat-classification-dispute-industrial-felttextile-supreme-court-examine-material-fabric-machinery-part-taxscan.webp "VAT Classification Dispute on Industrial ‘Felt’ Textile: Supreme Court to Examine if Material is ‘Fabric’ or ‘Machinery Part’ [Read Order]")