Supreme CourtExciseGST and Indirect TaxLitigation PracticePractice and Procedure LawTax and Revenue LawSupreme Court holds land transactions are sales not taxable “Real Estate Agent” services; revenue appeals dismissedA bench of Justice J.B. Pardiwala and Justice Sandeep Mehta heard appeals by the Commissioner of Service Tax challenging an order of the Customs, ExciNov 12, 2025•3 min
Supreme CourtCommercial Transactions LawCommercial and Trade LawConstitutional and Civil Rights LawExciseFederal StructureGST and Indirect TaxProperty Rights and Transactions LawReal Property LawTax and Revenue LawTrade LawSupreme Court holds assembly and erection of large boiler at site not excisable; bought‑out parts excluded from assessable valueA bench of Justices J.B. Pardiwala and Sandeep Mehta heard appeals by Lipi Boilers Ltd. challenging the CESTAT’s reversal of earlier orders and its fiNov 12, 2025•3 min
Supreme CourtConstitutional and Civil Rights LawGST and Indirect TaxTax and Revenue LawSupreme Court holds ink and processing chemicals in printing liable to works-contract taxA Bench of Justice J.B. Pardiwala and Justice K.V. Viswanathan heard appeals by a printer challenging a High Court order that restored trade tax on inNov 11, 2025•3 min
Supreme CourtCriminal LawGST and Indirect TaxPublic Health and Welfare LawPublic and Administrative LawTax and Revenue LawSupreme Court clarifies interplay of S.195 CrPC and police probe; holds obstruction under S.186 IPC not confined to physical forceA bench of Justices J.B. Pardiwala and R. Mahadevan heard Special Leave Petition (Crl.) No. 12373 of 2025 challenging a Delhi High Court order that upNov 11, 2025•3 min
Supreme CourtGST and Indirect TaxTax and Revenue LawSummons Do Not Constitute “Initiation of Proceedings” Under Section 6(2)(b) of CGST, Says Supreme CourtA bench of Justices J.B. Pardiwala and R. Mahadevan heard a Special Leave Petition by M/s Armour Security (India) Ltd. challenging a Delhi High CourtNov 11, 2025•3 min
Supreme CourtConstitutional and Civil Rights LawGST and Indirect TaxTax and Revenue LawRajasthan VAT Exemption For Fly‑ash Asbestos Products Is Quashed For Discrimination Between Local And Inter‑State GoodsA bench of Justice B.V. Nagarathna and Justice K.V. Viswanathan heard appeals by manufacturers challenging a Rajasthan Finance Department notificationNov 11, 2025•3 min
Supreme CourtGST and Indirect TaxTax and Revenue LawSection 21 Cannot Resurrect Time‑Barred Assessments under Assam GST Act, Supreme Court RulesA Bench of Justices J.B. Pardiwala and Sandeep Mehta heard an appeal by a dealer against the Gauhati High Court's judgment on the validity of reassessNov 11, 2025•3 min
Supreme CourtGST and Indirect TaxTax and Revenue LawInadvertent Shipping-Bill Error Does Not Defeat MEIS EntitlementA bench of Justices Aravind Kumar and N.V. Anjaria of the Supreme Court heard an appeal challenging the Bombay High Court’s dismissal of a writ petitiNov 11, 2025•3 min
Supreme CourtBusiness Organizations LawConstitutional and Civil Rights LawCorporate LawGST and Indirect TaxMotor Vehicle LawTax LawTax and Revenue LawTransportation LawVehicles Confined to Enclosed Plant Yard Are Not Liable for State Motor Vehicle TaxA bench of Justice Ujjal Bhuyan and Justice Manoj Misra heard an appeal against the Andhra Pradesh High Court Division Bench judgment of 19.12.2024 inNov 11, 2025•3 min