{"id":6005,"date":"2026-05-25T00:39:08","date_gmt":"2026-05-25T00:39:08","guid":{"rendered":"https:\/\/bhatiabhola.com\/?p=6005"},"modified":"2026-05-25T00:39:11","modified_gmt":"2026-05-25T00:39:11","slug":"gst-sc-judgement-dated-15-05-2026-vat-levy-on-natural-gas-as-state-claimed-sale-occurred-in-up","status":"publish","type":"post","link":"https:\/\/bhatiabhola.com\/index.php\/blog\/2026\/05\/25\/gst-sc-judgement-dated-15-05-2026-vat-levy-on-natural-gas-as-state-claimed-sale-occurred-in-up\/","title":{"rendered":"GST, SC Judgement Dated 15\/05\/2026 &#8211; VAT Levy on Natural Gas as State claimed Sale Occurred in UP\u00a0"},"content":{"rendered":"\n<p><em>Case of State of Uttar Pradesh vs Reliance Industries Limited,\u00a0SC Judgement Dated 15<sup>th<\/sup>\u00a0May 2026.<\/em>\u00a0The apex court ruled that the supply of natural gas by Reliance Industries from the KG-D6 basin in Andhra Pradesh to buyers in Uttar Pradesh constitutes an\u00a0<strong>inter-state sale.<\/strong>\u00a0The Court held that the State of Uttar Pradesh lacks the jurisdiction to levy Value Added Tax (VAT) on these transaction. The court dismissed the appeal, affirming that the authority to tax inter-state transactions belongs exclusively to the Union Government.<\/p>\n\n\n\n<p><a href=\"https:\/\/drive.google.com\/file\/d\/1nczOee6OOVJNnCcH6MHSYA90VQpXSWVu\/view?usp=sharing\"><em>(Link: SC Judgement Dated 15\/05\/2026)&nbsp;<\/em><\/a><em>&nbsp;<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Case of State of Uttar Pradesh vs Reliance Industries Limited,\u00a0SC Judgement Dated 15th\u00a0May 2026.\u00a0The apex court ruled that the supply [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":true,"jetpack_social_options":{"image_generator_settings":{"template":"highway","default_image_id":0,"enabled":false},"version":2}},"categories":[6,25],"tags":[],"class_list":["post-6005","post","type-post","status-publish","format-standard","hentry","category-gst","category-judiciary-gst"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v25.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>GST, SC Judgement Dated 15\/05\/2026 - VAT Levy on Natural Gas as State claimed Sale Occurred in UP\u00a0 - Bhatia Bhola &amp; 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