![Supreme Court on IGST Exemption for Advance Authorisation: Pre-Import Condition Upheld – Cosmo Films [2023 INSC 463]](/uploads/images/2026/10/b0bee213-9865-4ab6-b713-45e6f767d04f.jpg)
Supreme Court in Cosmo Films (2023 INSC 463) upholds the pre-import condition for IGST and GST compensation cess exemption on Advance Authorisation imports, reversing the Gujarat High Court, while allowing exporters to claim refund or input credit. Headnote, key paragraphs and FAQs.
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Supreme Court in Cosmo Films (2023 INSC 463) upholds the pre-import condition for IGST and GST compensation cess exemption on Advance Authorisation imports, reversing the Gujarat High Court, while allowing exporters to claim refund or input credit. Headnote, key paragraphs and FAQs.
Supreme Court in Tirumala Constructions (2023 INSC 942) holds that Section 19 of the 101st Amendment let States amend VAT laws only until GST came into force on 01.07.2017; Telangana, Gujarat and Maharashtra amendments enacted later are void. Headnote, key paragraphs and FAQs.
Supreme Court in Paresh Nathalal Chauhan (2024 INSC 277) holds that Section 157 GST Act good faith protection is a defence to be decided only in proceedings against the officer, and expunges the High Court's pre-emptive remarks. Headnote, key paragraphs and FAQs.
Supreme Court in Kesari Nandan Mobile (2025 INSC 983) holds that a provisional attachment under Section 83 CGST Act lapses after one year and cannot be renewed or re-issued on the same grounds; bank accounts de-freezed. Headnote, key paragraphs and FAQs.
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![Supreme Court on GST Transition: Post-01.07.2017 State VAT Amendments Void – Tirumala Constructions [2023 INSC 942]](/uploads/images/2026/10/70fe4b23-c933-467b-bb3a-06d08caa368f.jpg)
![Supreme Court on Section 157 GST: Good Faith Protection Is a Defence – Paresh Nathalal Chauhan [2024 INSC 277]](/uploads/images/2026/10/9d5c03d7-1657-45b2-bb06-f86da0cead1a.jpg)
![Supreme Court: Lapsed Section 83 GST Attachment Cannot Be Renewed – Kesari Nandan Mobile [2025 INSC 983]](/uploads/images/2026/10/ec4bc061-2684-4a0b-bb5f-d3178a1a0dec.jpg)
