Daily Archives: October 8, 2025

Judicial Victory for Service Exporters: Principal-to-Principal Contracts Qualify as Export of Services The Rajasthan High Court delivered a significant ruling clarifying the distinction between “Export of Services” (zero-rated, eligible for IGST refund) and “Intermediary” services (taxed in India). The court held that services provided under a direct, principal-to-principal contract to a foreign client are exports,… Read More »

AAR Rulings Are Not Binding on Other GSTIN Holders: Madhya Pradesh High Court   The Madhya Pradesh High Court ruled that an Advance Ruling (AAR) issued to one business entity (GSTIN holder) is not legally binding on a different, independent GST-registered entity, even if both operate under the same brand name. Key Points of the… Read More »

Tax Authorities Must Dispose of Rectification Applications Within Six Months: Madras HC   The Madras High Court ruled that a rectification application filed by a taxpayer under Section 161 of the CGST Act must be compulsorily disposed of by the tax authorities within the maximum period of six months from the date the original order,… Read More »

Advocate Privilege Upheld: Searches Require Strict Judicial Safeguards   The Delhi High Court delivered a crucial ruling affirming that searches of an advocate’s office, documents, and electronic devices by GST authorities are permissible only under exceptional circumstances and must be subject to stringent judicial safeguards to protect attorney-client privilege.   Key Points of the Judicial… Read More »

Liberty Prevails: Bail Granted in GST Fraud Case After Prolonged Pre-Trial Custody   The Gujarat High Court ruled that bail should be granted to an accused involved in a GST Input Tax Credit (ITC) fraud case, even though it is an economic offense, citing the extended period of pre-trial custody and the completion of the… Read More »

IMPORTANT GST CASE LAW 07.10.2025 Section Case Law Title Brief Summary Citation Relevant Act R.U. Overseas vs. Directorate General of Goods and Services Tax Intelligence DGGIC HC directed the petitioner to avail the appellate remedy for challenging multiple GST Orders-in-Original related to overlapping ITC claims and demands. For the connected appeals, the pre-deposit was confined… Read More »