GIFT Indirect Tax Reporter
GIFT Indirect Tax Reporter
Publishing, law and tax research

KTR

Volume 34 / Edition PART I · January / 2026

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  • Volume/Edition
    34 / PART I
  • Month/Year
    January / 2026
Preface

Chairman             :    K.N Balagopal
                                  Hon. Minister for Finance 
Director                :    Prof K. J. Joseph PhD
Registrar              :    Director (in charge)
   

Editorial Board
    Chief Editor             :    Jenny Thekkekara.,  B.A.L., LL.M.
                                    :    Dr. Vidya V. Devan, LL.M, PhD
                                       Dr. Meenu Mohan, LL.M, Ph.D
   Consulting Editors   :    Adv. S. Anil Kumar BSc. LL.B, MBA 
                                        Adv. Aji V Dev M.A, LL.M

Reporters from the High Court of Kerala
 Saju Nambadan, BA, LL.B, (J.C (Law) SGST Dept.)
Shaigo P G, BA, DC (Law 1), SGST Dept.
Seena Vijayan, BBA, CA (Int), (D.C (Law 2) SGST Dept.)
Rajesh Palamattam, B Com, LL.M,  (J.C (Additional Law Officer) SGST Dept.)

 

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Contents
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Case Laws
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Mcleod Russel India Limited Vs. Union of India (Gua)
(2026) 34 KTR 1 (Gua)IN THE HIGH COURT OF GAUHATIMcleod Russel India LimitedVs. Union of India,(Ashutosh Kumar and Arun Dev Choudhury, J.J.)Dated 9th Decem...
· 2025