Kewal Satra

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

Madras HC Quashes Tax Demand For Lack Of Clear Valuation In Revenue-sharing Model

Renewal Of Provisional Attachment Orders Beyond Statutory Period Held Ultra Vires: Supreme Court Affirms One-Year Limitation Under Section 83 Of The CGST Act

Supreme Court Up Held The Validity Of The CGST Summons, And Section 6(2)(b) Is Inapplicable To Parallel Investigations.

GST Proceedings Cannot Be Initiated Against An Entity That Has Ceased To Exist After Amalgamation

Transfer Of Credit In Case Of Merger / Amalgamation Is A Statutory Right And The Same Cannot Be Denied In Absence Of Technical Infrastructure

Non-Submission Of FIRC Cannot Be The Sole Basis To Deny The Claim For Refund Of Unutilised ITC