No Review Of Writ When GSTAT Appeal Is Available: Madhya Pradesh High Court

In a case involving bogus invoicing, the Madhya Pradesh High Court on 16 January reiterated that when an appellate remedy is available before the Goods and Services Tax Appellate Tribunal (GSTAT), review of an earlier order which declined a writ petition was not warranted. A Division Bench of Justice Vivek Rusia and Justice Binod Kumar Dwivedi was hearing a review petition against its 5 August 2025 decision, which had relegated the petitioner to the remedy of appeal before GSTAT. The Bench...

Unrecognised Courses Merely Facilitating Foreign Admission Are Liable To Service Tax: CESTAT Chennai

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that programmes which merely facilitate admission to foreign universities, without conferring a degree recognised under Indian law, are liable to service tax. The Bench comprising Judicial Member P. Dinesha and Technical Member Vasa Seshagiri Rao while hearing an appeal filed by the International School for Management Studies (ISMS) against the service tax demand held that its course did not lead to a...

No Countervailing Duty On Silk Fabrics Imported In 2012–13: CESTAT Chennai

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) clarified that countervailing duty (CVD) cannot be levied on imported silk fabrics during 2012–2013, when excise duty on such fabrics was fully exempt under the relevant notification. Further that customs proceedings are deemed concluded once duty and interest are paid before a show-cause notice is issued. A Bench comprising Judicial Member P. Dinesha and Technical Member Vasa Seshagiri Rao set aside the...

Kerala High Court Upholds Order Against Detention Of Hindustan Coca-Cola's Goods In GST Dispute

The Kerala High Court has dismissed a writ appeal filed by the state tax authorities against Hindustan Coca Cola Private Limited over the detention of its goods during transit under the GST Act. The court held that the detention was not justified because the consignment was accompanied by all required documents. A Division Bench of Justice V.G. Arun and Justice Harisankar V. Menon said proceedings under Section 129 of the Central and State GST Acts were not called for in the facts of the...

Kerala HC Grants Interim Relief To Retired Union Bank Employees From GST On Group Health Insurance Premium

The Kerala High Court on Monday granted interim relief to retired employees and family pensioners of Union Bank of India. It directed the Union government, GST authorities, and Union Bank of India not to levy GST on health insurance premiums paid under the group medical insurance policy for the policy year 2025–26. A Division Bench of Justices V.G. Arun and Harisankar V. Menon passed the order while admitting a writ appeal against a Single Bench decision. The Bench said, “Till then, there...

Place Of Removal In FOR Sales Cannot Be Presumed As Factory Gate: CESTAT Chennai Reiterates

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has reiterated that the “place of removal” in FOR (Free on Road or Rail) destination sales cannot be mechanically assumed to be the factory gate and must be determined on the basis of facts and contractual terms. The tribunal set aside and remanded a service tax order denying CENVAT credit on outward transportation services after finding that the tax authorities had confirmed the demand without examining...

Supreme Court Quashes Gujarat HC Order To Modify Income Tax Software To Prevent TDS-Default Demands Against Deductee

The Supreme Court on January 12, 2026, set aside directions issued by the Gujarat High Court requiring the Central Board of Direct Taxes (CBDT) to modify the income-tax department's software. The court, however, left untouched the relief granted to the taxpayer on merits. A bench of Justices Rajesh Bindal and Vijay Bishnoi was hearing an appeal filed by the Income Tax Department against a Gujarat High Court order passed in favour of Shobhan Shantilal Doshi, an individual taxpayer. The Court...

IAF Runway Resurfacing Covered By Retrospective Service Tax Exemption: CESTAT Delhi Allows Infra Company's Plea

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) at New Delhi has recently set aside the rejection of a service tax refund claimed by G.R. Infraprojects Ltd. for resurfacing works carried out at an Indian Air Force runway. The tribunal held that the retrospective exemption restored by Parliament squarely applied in the instant case. In an order dated January 14, 2026, a coram comprising Judicial Member Binu Tamta and Technical Member Hemambika R. Priya set aside the orders of...

CESTAT Chennai Upholds Denial Of CENVAT Credit To Loyalty Management Firm, Holds Gift Voucher Supply Is Trading

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled against Accentive (India) Private Limited, a loyalty management company, holding that it cannot retain CENVAT credit on goods and gift vouchers supplied under customer reward programmes because the activity amounts to trading. While the tribunal upheld the tax demands and interest running into crores of rupees, it waived penalties for periods prior to May 14, 2015. A bench of Judicial Member...

Indirect Tax Weekly Round-Up: January 12 - January 18, 2026

SUPREME COURTGST Appeal Pre-Deposit Refund Not Hit By Limitation Applicable To Other Refunds: Supreme CourtCase Title: State of Jharkhand & Ors. v. BLA Infrastructure Private Limited Case Number: Diary No. 56452/2025 Citation: 2026 LLBiz SC 5The Supreme Court has clarified that a taxpayer is entitled to a refund of the amount deposited for filing a GST appeal once the appeal succeeds. It has further held that such a refund cannot be denied by applying the general GST refund law or its...

Direct Tax Weekly Round-Up: January 12 - January 18, 2026

HIGH COURTSBombay HCBombay High Court Quashes Special Audit Order For Want Of Mandatory DINCase Name: Sanjay Nathalal Shah v. Assistant Commissioner of Income Tax, Central Circle 5(2) & Ors. Citation: 2026 LLBiz HC(BOM)16 Case Number: WRIT PETITION (L) NO. 19240 OF 2025The Bombay High Court has held that an approval for a special audit issued without a Document Identification Number (DIN) is invalid and deemed never to have been issued. A Division Bench of Justice B P Colabawalla and Justice...

Parts Used For Intelligent Manual Transmission Not Clutch Parts, CESTAT Rules In Hyundai Transys' Favour

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that auto parts imported by Hyundai Transys India Private Limited for use in intelligent manual transmission vehicles were wrongly classified by customs authorities, leading to unsustainable duty demands. A bench of Judicial Member P. Dinesha and Technical Member Vasa Seshagiri Rao ruled that the actuator assembly and tube connector assembly used in iMT vehicles cannot be treated as “clutches and parts...