
Complete Guide on Reverse Charge Mechanism on Government Services Under GST
This guide provides insights into the reverse charge mechanism applicable to services acquired from government bodies under GST.
Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.

This guide provides insights into the reverse charge mechanism applicable to services acquired from government bodies under GST.
The ITAT directed NFAC to provide a final opportunity for the assessee to justify claims of unexplained expenditure and cash credits totalling ₹2.35 crore.

The CESTAT ruled that the valuation of plastic bottle caps should not follow Rule 8's provisions as the caps were used by the principal manufacturer, Marico.
The Telangana High Court has directed GST authorities to accept manual applications for revocation of cancelled registrations where online filings are restricted. This provides relief for many affected taxpayers.
A new report details how editable fields in the GSTR-3B form facilitate tax evasion by suppliers, jeopardizing GST compliance for honest taxpayers. This raises concerns over enforcement and compliance.
The Telangana High Court dismissed a writ petition challenging a GST assessment order due to delay, citing the Glaxo Smith Kline decision. This emphasizes the need for timely action in GST matters.

The Calcutta High Court has upheld the jurisdiction of the Principal Commissioner of Income Tax (PCIT) to revise 'unallocated' head office expenses within tax holiday units, ensuring the integrity of tax assessments.

A recent analysis examines how India's structured tax system aligns with global models of cross-border taxation, underscoring its progressive compliance features. This is relevant for international tax practitioners and businesses engaged in cross-border activities.

The Calcutta High Court has issued a stay on coercive actions by tax authorities against the petitioner concerning time-barred reassessment proceedings. This decision underscores the significance of adherence to statutory time limits.

This weekly roundup covers key Income Tax Appellate Tribunal (ITAT) rulings from 11 to 17 October 2026, including a significant decision on adat expenses and TDS compliance.
Weekly compilation of significant judgments from the Supreme Court and High Courts on taxation, commercial disputes, and procedural law during the week of October 3–9, 2026.

DGFT extended the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme until December 31, 2026, keeping existing rates and value caps unchanged.