Supreme Court Holds Tax Classification Must Follow the Form of Goods at the Time of Sale, Rejects Revenue’s Attempt to Treat Powder Products as Beverages Based on Their Subsequent UseBy Anvita DwivediOctober 6, 2026 The Supreme Court has reaffirmed an important principle of fiscal interpretation by holding that the classification of goods for the…
Supreme Court Strikes Down Mechanical Invocation Of Section 74 CGST Act, Holds Extended Limitation Cannot Rest On Mere Allegations Of Fraud Or SuppressionBy Anvita DwivediAugust 26, 2026 The Supreme Court has delivered an important ruling on the limits of the Revenue’s power to invoke the extended limitation…
Can a Genuine Buyer Lose Input Tax Credit Because the Seller Defaulted? Supreme Court Upholds Section 16(2)(c) of the CGST Act, Reaffirms That ITC Is a Statutory Benefit Subject to Strict ConditionsBy Anvita DwivediJuly 29, 2026 In a landmark decision with far-reaching consequences for India’s indirect tax regime, the Supreme Court of India has upheld the…
Arrest Under the GST Act Is Not an Instrument of Recovery: Supreme Court Recasts GST Arrest Jurisprudence Through the Lens of Human Dignity, Constitutional Liberty and Due ProcessBy Anvita DwivediJuly 13, 2026 The power of arrest under the Central Goods and Services Tax Act, 2017 (CGST Act) has remained one of the…
