Authoritative Goods and Services Tax (GST) updates, statutory notifications, CBIC circulars, High Court & Supreme Court precedents, AAR rulings, and practitioner commentaries.
![Supreme Court on IGST Exemption for Advance Authorisation: Pre-Import Condition Upheld – Cosmo Films [2023 INSC 463]](/uploads/images/2026/10/b0bee213-9865-4ab6-b713-45e6f767d04f.jpg)
FEATURED JURISPRUDENCE
Supreme Court in Cosmo Films (2023 INSC 463) upholds the pre-import condition for IGST and GST compensation cess exemption on Advance Authorisation imports, reversing the Gujarat High Court, while allowing exporters to claim refund or input credit. Headnote, key paragraphs and FAQs.
Read Full Analysis![Supreme Court on GST Transition: Post-01.07.2017 State VAT Amendments Void – Tirumala Constructions [2023 INSC 942]](/uploads/images/2026/10/70fe4b23-c933-467b-bb3a-06d08caa368f.jpg)
GST
Supreme Court in Tirumala Constructions (2023 INSC 942) holds that Section 19 of the 101st A...
![Supreme Court on Section 157 GST: Good Faith Protection Is a Defence – Paresh Nathalal Chauhan [2024 INSC 277]](/uploads/images/2026/10/9d5c03d7-1657-45b2-bb06-f86da0cead1a.jpg)
GST
Supreme Court in Paresh Nathalal Chauhan (2024 INSC 277) holds that Section 157 GST Act good...
![Supreme Court: Lapsed Section 83 GST Attachment Cannot Be Renewed – Kesari Nandan Mobile [2025 INSC 983]](/uploads/images/2026/10/ec4bc061-2684-4a0b-bb5f-d3178a1a0dec.jpg)
GST
Supreme Court in Kesari Nandan Mobile (2025 INSC 983) holds that a provisional attachment un...
![Supreme Court on Interest on Delayed GST Refund: 6% Under Section 56 – Willowood Chemicals [2022 INSC 430]](/uploads/images/2026/10/90abd190-7ea2-4369-a6fb-ce315ac0748c.jpg)
GST
Supreme Court in Willowood Chemicals (2022 INSC 430) holds that interest on a delayed refund...
![Supreme Court on GSTR-3B Rectification: No Rectification for Past Period – Bharti Airtel [2021 INSC 684]](/uploads/images/2026/10/5736c55a-68eb-41b7-8f10-a6c531607db5.jpg)
GST
Supreme Court in Bharti Airtel (2021 INSC 684) upholds para 4 of Circular 26/26/2017-GST and...
![Supreme Court on GST Council & Ocean Freight: Recommendations Not Binding, No IGST on Ocean Freight [2022 INSC 596]](/uploads/images/2026/10/082900e3-fe02-4804-9eb0-44a53c1f47ea.jpg)
GST
Supreme Court in Mohit Minerals (2022 INSC 596) holds GST Council recommendations are not bi...
![Supreme Court on GST on Haj Tour Packages: Services by Haj Group Organisers Taxable [2022 INSC 749]](/uploads/images/2026/10/6ae5229e-c81d-4f45-b398-ec6e2f57aee0.jpg)
GST
Supreme Court in All India Haj Umrah Tour Organizer Association (2022 INSC 749) holds that H...
![Supreme Court on Area-Based Exemption Under GST: No Promissory Estoppel – Hero MotoCorp [2022 INSC 1100]](/uploads/images/2026/10/1a2184d3-6dc8-44f6-8c1e-ea5f19864a62.jpg)
GST
Supreme Court in Hero MotoCorp (2022 INSC 1100) holds that the 2003 area-based excise exempt...
![Supreme Court on GST Writ Petitions: Section 107 Appeal Is the Remedy – Commercial Steel [2021 INSC 441]](/uploads/images/2026/10/f9799f19-9e40-410f-9678-d215b85b950f.jpg)
GST
Supreme Court in Commercial Steel Limited (2021 INSC 441) holds that the High Court should n...
![Supreme Court Upholds GST Compensation Cess: Union of India v. Mohit Mineral [2018 INSC 929]](/uploads/images/2026/10/9726f8ca-2e7f-4581-9983-a154f1bd3e13.jpg)
GST
Supreme Court in Union of India v. Mohit Mineral (2018 INSC 929) holds that the GST (Compens...
![Supreme Court Upholds GST on Lottery: Skill Lotto Solutions [2020 INSC 676]](/uploads/images/2026/10/9e944681-5c29-4c0d-a256-e0efb80780a9.jpg)
GST
Supreme Court in Skill Lotto Solutions (2020 INSC 676) holds that including actionable claim...
Authoritative citations, handbooks & statutory publications referenced across Indian Courts & Tribunals
