![Supreme Court of the United States [Learning Resources Inc., ET AL. v. Trump, President of the United States, ET AL.] dated 20.02.2026 International Emergency Economic Powers Act [IEEPA] empowers the President of the United State](https://images.squarespace-cdn.com/content/v1/602be9735116c32c97e7ff22/1772011369633-2B4XM4NSXUK4WYS35GAF/unsplash-image-U8WfiRpsQ7Y.jpg)
Supreme Court of the United States [Learning Resources Inc., ET AL. v. Trump, President of the United States, ET AL.] dated 20.02.2026
Karnataka HC rules that salary paid to the Foreign Nationals cannot be subjected to IGST as import of service where there is a direct employer–employee relationship between the Indian Company and Foreign National
High Court holds that the transfer of business as a going concern is not a taxable supply under GST, recognises such transfer of business between two distinct GST registrations of the same legal entity, and permits transfer of unutilised input tax credit
M/s Alstom Transport India Limited Vs Additional Commissioner, CGST and Central Excise (Appeals) & Ors. [SCA No. 11025 of 2025 dated January 23, 2026
![M/s Amritha Marketing vs. The Joint Commissioner of CGST & C.Ex. [W.P. No. 1380 of 2025] dated 26 November 2025 Madras HC held that in the absence of an express provision permitting best judgment assessment in Section 74, tax liabi](https://images.squarespace-cdn.com/content/v1/602be9735116c32c97e7ff22/1770698929455-7DAFVLL51WQU5WDP1KOT/unsplash-image-QnMeRW36-zY.jpg)
M/s Amritha Marketing vs. The Joint Commissioner of CGST & C.Ex. [W.P. No. 1380 of 2025] dated 26 November 2025
![M/s. Sahil Enterprises Versus Union of India [WP (C) No. 688 of 2022], dated January 6, 2026 The Tripura High Court has held that Section 16(2)(c) of the GST Act ought not to be interpreted to deny ITC to purchasers in a bona fide tran](https://images.squarespace-cdn.com/content/v1/602be9735116c32c97e7ff22/1770698153461-5NFPF68NXZ6UUOEYWXAP/unsplash-image-cVOxx_-TRCk.jpg)
M/s. Sahil Enterprises Versus Union of India [WP (C) No. 688 of 2022], dated January 6, 2026
![Commissioner of Customs (Import) vs. M/s Welkin Foods [Civil Appeal No. 5531 of 2025] dated 06 January 2026 SC held that a structural article does not acquire the character of a machine part solely based on intended or exclusive use, r](https://images.squarespace-cdn.com/content/v1/602be9735116c32c97e7ff22/1770382352788-OEWIR6ZURPHM9CMG90UU/unsplash-image-DEMrRuvJvqo.jpg)
Commissioner of Customs (Import) vs. M/s Welkin Foods [Civil Appeal No. 5531 of 2025] dated 06 January 2026
![Raghuvansh Agro Farms Ltd. Vs State of Uttar Pradesh & Ors [ WP 3829 of 2025] delivered on 17 December 2025 GST authorities must act within the framework of law, respect jurisdictional boundaries, and avoid arbitrary demands that g](https://images.squarespace-cdn.com/content/v1/602be9735116c32c97e7ff22/1770382128978-5TK772I5N3CTI8C59KYY/unsplash-image-z8hyRY0elbM.jpg)
Raghuvansh Agro Farms Ltd. Vs State of Uttar Pradesh & Ors [ WP 3829 of 2025] delivered on 17 December 2025
![M/s Duphar Interfran Ltd. vs. The State of Maharashtra [Sales Tax Reference No. 9 of 2012] dated 21 November 2025 Bombay High Court held that the situs of a trademark assignment depends on the location of its owner, following the princ](https://images.squarespace-cdn.com/content/v1/602be9735116c32c97e7ff22/1770381426263-24C0KD9XGYGSNGN8LW62/unsplash-image-7r59pbkQY6U.jpg)
M/s Duphar Interfran Ltd. vs. The State of Maharashtra [Sales Tax Reference No. 9 of 2012] dated 21 November 2025
![M/S Prakash Medical Stores vs. Union Of India & Ors [WTAX(A) 5865 of 2025 dated 12 Dec 2025 – All. HC] The Deputy Commissioner, State Tax, Kanpur, issued an ex parte order under Section 73 of the UPGST Act, 2017, on 23.04.2024. The](https://images.squarespace-cdn.com/content/v1/602be9735116c32c97e7ff22/1766040518519-QC9G86ZXZ1Z5GWT96177/unsplash-image-jJT2r2n7lYA.jpg)
M/S Prakash Medical Stores vs. Union Of India & Ors [WTAX(A) 5865 of 2025 dated 12 Dec 2025 – All. HC]
![Xiaomi Technology India Pvt Ltd vs. Principal Commissioner of Customs [Customs Appeal No 40085/2024] M/s Xiaomi India Private Limited (‘The Appellant’) is a subsidiary company of M/s Xiaomi Singapore Pte Limited and is engaged in the b](https://images.squarespace-cdn.com/content/v1/602be9735116c32c97e7ff22/1766039377454-2FBM90PCPONUQWSLYISV/unsplash-image-aLn4OdyF2lk.jpg)
Xiaomi Technology India Pvt Ltd vs. Principal Commissioner of Customs [Customs Appeal No 40085/2024]
![Merck Life Science Private Limited Vs Union of India & Ors [ WP 27259 of 2024], dated 7 November 2025. The Petitioner, engaged in providing intermediary services to foreign entities, had, under a bona fide belief, treated such serv](https://images.squarespace-cdn.com/content/v1/602be9735116c32c97e7ff22/1766038978031-PWSG1QCUO9KD4A0WVL7W/unsplash-image-6kUjoyv0kCc.jpg)
Merck Life Science Private Limited Vs Union of India & Ors [ WP 27259 of 2024], dated 7 November 2025.
![Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025 The Central Board of Indirect Taxes and Customs [CBIC] has issued the Customs (Voluntary Revision of Entries Post Clearance) Regulations, 2025, exercising powers](https://images.squarespace-cdn.com/content/v1/602be9735116c32c97e7ff22/1766038036640-HO93AMYVXBIA3KY77Y77/unsplash-image-DEMrRuvJvqo.jpg)
![Customs (Finalization of Provisional Assessment) Regulations, 2025 The Central Board of Indirect Taxes and Customs [CBIC] has issued the Customs (Finalisation of Provisional Assessment) Regulations, 2025, replacing the earlier 2018 reg](https://images.squarespace-cdn.com/content/v1/602be9735116c32c97e7ff22/1758186544383-4XV6IDTJLIUW9A44YJMQ/unsplash-image-CkZF0-etxU8.jpg)
Divisional Bench Overrules the Singal Bench order of refund of unutilized ITC in cash on account of the closure of business
