AAR: Divergent rulings GST exemption for tanker-supplied drinking water to IIT Goa; SGST Member allows, CGST Member denies

• In Favour of Not Applicable
• Citation Number : TS-1107-AAR(GOA)-2025-GST

AAAR: Supply of drinking water through tankers to IIT Goa exempt from GST; Overturns divergent AAR rulings

• In Favour of Appellant
• Citation Number : TS-1106-AAAR(GOA)-2025-GST

The Last Section That Matters Most - Repeal and Savings under ITA 2025

DRI seizes 24 kg narcotic contraband in Kerala; arrests five persons

CBIC reduces tariff values of Gold and Silver; revises edible oils and Brass Scrap

India-Oman CEPA operationalises; Duty-free access to 99.38% exports

ITAT: CIT(A)'s powered to issue directions, implicit; Modifies direction to assess unexplained income

• In Favour of Both, Partially
• Citation Number : TS-790-ITAT-2026(Ahd)

Significant GST and Indirect Tax Rulings, Litigation Trackers, Notifications and Circulars for May, 2026

SC: Pending suit can enter arbitration only through Court reference under Arbitration Act, 1940

HC: Exoneration in Sec.73 proceedings by State authorities would not ipso facto prohibit Central proceedings u/s 74

• In Favour of Respondent
• Citation Number : TS-400-HC(DEL)-2026-GST

ITAT: Rules on comparables selection for assessee-manufacturer of core-auto components

• In Favour of Assessee
• Citation Number : TS-425-ITAT-2026(DEL)-TP

ITAT: Applies FIFO to physical shares; Rejects Assessee's LIFO method as deemed tax evasion

• In Favour of Revenue
• Citation Number : TS-789-ITAT-2026(Mum)

ITAT: Holds TNMM as MAM for benchmarking sales transaction, applies judicial consistency

• In Favour of Assessee
• Citation Number : TS-424-ITAT-2026(Ahd)-TP

NCLAT: Halts Sec. 339 action against IL&FS ex-auditors; To hear appeals on July 13

ITAT: Sets aside final assessment order passed in name of non-existent entity despite intimation of merger; Follows precedent

• In Favour of Assessee
• Citation Number : TS-423-ITAT-2026(DEL)-TP

AAR: Desilting services to Captain of Ports Department not eligible for GST exemption

• In Favour of Not Applicable
• Citation Number : TS-1105-AAR(GOA)-2025-GST

SEBI: Drops proceedings against NDTV for alleged disclosure lapse

AAAR: Refrains from deciding dredging exemption issue due to parallel adjudication

• In Favour of Not Applicable
• Citation Number : TS-399-AAAR(GOA)-2026-GST

ITAT: Receipts towards product analytics services not taxable as equipment royalty/FTS; Follows Amazon ruling

• In Favour of Assessee
• Citation Number : TS-788-ITAT-2026(DEL)

May GST collection up 3.2% Y-o-Y to Rs. 1.94 lakh cr