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Landmark Rulings

Bombay High Court — GST

343 rulings

  1. Bombay High Court · 24 Jul 2026
    Bombay High Court Invalidates Tax Proceedings Issued in Name of Amalgamated Entity: Reaffirms Requirement to Proceed Against Successor Company

    IDFC First Bank Ltd Vs Union of India & Ors

    (2026) TaxCorp(IDT) 14597 (HC-BOMBAY)

  2. Bombay High Court · 01 Jul 2026
    Bombay High Court Nullifies GST Proceedings Due to Improper Digital Service and Denial of Personal Hearing

    Evergreen Recyclekaro (India) Limited Vs Principal Commissioner of State Tax, Konkan Bhavan, Belapur & Ors

    (2026) TaxCorp(IDT) 12549 (HC-BOMBAY)

  3. Bombay High Court · 29 Jun 2026
    Bombay High Court Nullifies GST Demand Over Denial of Mandatory Personal Hearing under Section 75(4) of CGST Act in Airtech Services Case

    Mahalakshmi Airtech Services & Anr Vs Deputy Commissioner of State Tax, Nagpur and Anr

    (2026) TaxCorp(IDT) 12541 (HC-BOMBAY)

  4. Bombay High Court · 26 Jun 2026
    Bombay High Court Annuls Rs. 42.65 Crore GST Demand Against Amalgamated Entity Due to Defective Show Cause Notice Issued to Non-Existent Company

    Kanakia Spaces Realty Private Limited vs Union of India & Ors

    (2026) TaxCorp(IDT) 12540 (HC-BOMBAY)

  5. Bombay High Court · 04 May 2026
    Bombay High Court Bars Consolidation of Multiple Tax Periods in Single GST Show Cause Notice Under Section 74

    Techops Infrastructure Pvt. Ltd. .Vs. Additional Director DGGI, Nagpur Zonal Unit, Nagpur and another

    (2026) TaxCorp(IDT) 12538 (HC-BOMBAY)

  6. Bombay High Court · 04 May 2026
    Bombay High Court Nullifies Deputy Commissioner’s Non-Speaking GST Refund Rejection in Zoetis Pharma R&D Services Case, Directs Fresh Adjudication

    Zoetis Pharmaceutical Research Pvt. Ltd. vs The State of Maharashtra

    (2026) TaxCorp(IDT) 12535 (HC-BOMBAY)

  7. Bombay High Court · 15 May 2026
    Bombay High Court Recognizes TCS Paid Under Protest Towards Statutory Pre-Deposit for GST Appeals: No Additional 10% Required from Ncdex E Markets Ltd

    Ncdex E Markets Ltd v. Union of India

    (2026) TaxCorp(IDT) 12526 (HC-BOMBAY)

  8. Bombay High Court · 13 May 2026
    Bombay High Court Sets Aside Non-Speaking GST Refund Rejection for Apollo India Services LLP: Mandates Fresh Adjudication with Proper Reasoning

    Apollo India Services LLP v. The State of Maharashtra and others

    (2026) TaxCorp(IDT) 12513 (HC-BOMBAY)

  9. Bombay High Court · 13 May 2026
    Bombay High Court Overturns Denial of Transitional CENVAT Credit to Construction Firm Due to Failure to Consider CIDCO’s Proof of Service Tax Deposit

    Pyramid Infratech Co. v. Union of India & Ors.

    (2026) TaxCorp(IDT) 12512 (HC-BOMBAY)

  10. Bombay High Court · 12 May 2026
    Bombay High Court Nullifies Rs. 15.8 Crore IGST Demand on Indian Shipping Line for CIF Imports: Double Taxation on Freight Services Held Impermissible

    Midas Tankers Private Limited v. Union of India

    (2026) TaxCorp(IDT) 12511 (HC-BOMBAY)

  11. Bombay High Court · 23 Jun 2026
    Allahabad High Court Remands GST Appeal: Limitation Period to Commence from Actual Date of Communication, Not Date of Order

    Wilh Loesch India Pvt Ltd vs Deputy Commissioner and Another

    (2026) TaxCorp(IDT) 12504 (HC-BOMBAY)

  12. Bombay High Court · 23 Jun 2026
    Bombay High Court Remands GST ITC Distribution Order Against Manappuram Finance Ltd for Fresh Hearing—Personal Hearing Lapse and Rule 39(1)(a) Challenge Cited

    Manappuram Finance Ltd. v. Union of India & ors.

    (2026) TaxCorp(IDT) 12503 (HC-BOMBAY)

  13. Bombay High Court · 20 May 2026
    Bombay High Court Reinstates Right to Manual Appeal Filing Under GST Where Electronic Upload of DRC-07 Not Possible

    Dinesh Dnyandeorao Pawade Vs State of Maharashtra & Ors

    (2026) TaxCorp(IDT) 12479 (HC-BOMBAY)

  14. Bombay High Court · 22 May 2026
    Bombay High Court Invalidates GST Reassessment for Non-Consideration of Assessee’s Submissions Despite Remand Directions

    Shree Govind Traders Vs. The Deputy Commissioner of State Tax & Ors.

    (2026) TaxCorp(IDT) 12470 (HC-BOMBAY)

  15. Bombay High Court · 22 May 2026
    Bombay High Court Quashes Rectification Order for Denial of Personal Hearing and Overlapping GST Proceedings; Orders De Novo Adjudication with Fresh Notice and Hearing

    Taiyo Nippon Sanso India Pvt. Ltd. v. Union of India & Ors.

    (2026) TaxCorp(IDT) 12469 (HC-BOMBAY)

  16. Bombay High Court · 21 May 2026
    Bombay High Court Declares Provisional Attachment of Bank Account under Section 83(2) of CGST Act as Expired by Law: Attachment Lapses After One Year

    Aurosis Enterprises Vs The Union of India & Anr.

    (2026) TaxCorp(IDT) 12468 (HC-BOMBAY)

  17. Bombay High Court · 11 Jun 2026
    Bombay High Court Declares Consolidated GST Show-Cause Notice and Recovery Order Void for Lack of Jurisdiction—Permits Fresh Proceedings under Proper Provisions

    Rithwik Projects Private Limited vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12441 (HC-BOMBAY)

  18. Bombay High Court · 09 Jun 2026
    Bombay High Court Sets Aside GST Refund Rejection for IT Exporter Due to Absence of Reasoned Order; Remands Case for Fresh Adjudication

    Marathon Electric India Private Limited vs UOI & ors

    (2026) TaxCorp(IDT) 12429 (HC-BOMBAY)

  19. Bombay High Court · 04 Jun 2026
    Bombay High Court Declares GST Registration Cancellation Void Due to Violation of Natural Justice; Orders Fresh Adjudication Post Personal Hearing

    Skva Rubber Solution Private Limited vs Union of India thr the Secretary and Ors

    (2026) TaxCorp(IDT) 12412 (HC-BOMBAY)

  20. Bombay High Court · 08 May 2026
    Bombay High Court Invalidates GST Demand on Defunct Capital First Ltd. Post-Amalgamation with IDFC First Bank, Citing Legal Non-Existence

    IDFC First Bank Limited v. State of Maharashtra & Ors.

    (2026) TaxCorp(IDT) 12388 (HC-BOMBAY)

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