Insights
![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/v1/69f439176e3c7529c48cb1bb/1778067306177-2FTNCI3O8AFZ2OUZ5NPQ/unsplash-image-App9lCSl2uA.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/v1/69f439176e3c7529c48cb1bb/1778067983364-58UGP1LF6B5UO1G87NC1/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/v1/69f439176e3c7529c48cb1bb/1778068419273-N3UP9LTNGMKA4U067TFE/unsplash-image-l6mpG0Pd3Lk.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/v1/69f439176e3c7529c48cb1bb/1778129566815-WRQOODEZACV3298KQ54S/unsplash-image-iULioStdGig.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/v1/69f439176e3c7529c48cb1bb/1778132025767-FAVIRVA8HTE4VP5BIAER/unsplash-image-8qJMw6ZopTc.jpg)
M/S Prakash Medical Stores vs. Union Of India & Ors [WTAX(A) 5865 of 2025 dated 12 Dec 2025 – All. HC]