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Landmark Rulings

Bombay High Court — GST

358 rulings

  1. Bombay High Court · 28 Aug 2026
    Bombay High Court Directs Refund of Proportionate Pre-Deposit to IBM India Where Partial Demand Dropped at First Appellate Stage, Rejects Revenue’s Finality Argument

    IBM India Pvt. Ltd. Vs Union of India & Ors

    (2026) TaxCorp(IDT) 14767 (HC-BOMBAY)

  2. Bombay High Court · 10 Sep 2026
    Bombay High Court Rules Dismissal of GST Refund Appeal for Non-Prosecution Unlawful; Mandates Merits-Based Decision by Appellate Authority

    BA Continuum India Pvt. Ltd. Vs State of Maharashtra & Ors

    (2026) TaxCorp(IDT) 14760 (HC-BOMBAY)

  3. Bombay High Court · 07 Sep 2026
    Bombay High Court Sets Aside Pre-Mature Order under CGST Section 74A(5); Orders Recovery of Costs from Erring Officer for Denial of Statutory Opportunity and Violation of Natural Justice

    Hind Maha Mineral LLP Vs. The State of Maharashtra, through its Secretary, Department of Goods and Services Tax, Mumbai and others

    (2026) TaxCorp(IDT) 14742 (HC-BOMBAY)

  4. Bombay High Court · 04 Sep 2026
    Bombay High Court Declines Interim Relief in GST Registration Cancellation Due to Non-Operation from Declared Business Premises

    Mahalasa Constructions Private Limited Vs. Union of India & Ors.

    (2026) TaxCorp(IDT) 14736 (HC-BOMBAY)

  5. Bombay High Court · 01 Sep 2026
    Bombay High Court Declares Show Cause Notices Clubbing Multiple Financial Years Invalid Under GST Law; Emphasizes Distinct Annual Assessment Structure

    Mehadia & Sons vs Assistant Commissioner of CGST & Central Excise

    (2026) TaxCorp(IDT) 14722 (HC-BOMBAY)

  6. Bombay High Court · 01 Sep 2026
    Bombay High Court Sets Aside GST Order for Failure to Grant Personal Hearing Despite Specific Request by Assessee

    Caps Gold Private Limited vs Union of India and Ors.

    (2026) TaxCorp(IDT) 14721 (HC-BOMBAY)

  7. Bombay High Court · 28 Aug 2026
    Bombay High Court Sets Aside GST Profiteering Orders Against Real Estate Firms, Orders Reconsideration Following Delhi HC’s Critique of ITC-to-Turnover Methodology

    Elante Properties Private Limited and Anr. vs Union of India and Ors.

    (2026) TaxCorp(IDT) 14708 (HC-BOMBAY)

  8. Bombay High Court · 20 Aug 2026
    Bombay High Court Affirms Priority of CERSAI-Registered Security Interests Over CGST Dues, Orders Release of Sealed Assets to Asset Reconstruction Company

    UV Asset Reconstruction Company Limited Vs UOI & ors.

    (2026) TaxCorp(IDT) 14682 (HC-BOMBAY)

  9. Bombay High Court · 07 Aug 2026
    Bombay High Court Orders Revival of GST Registration for Priyansh Bullion LLP Amidst Address Error, Subject to Statutory Payments

    Priyansh Bullion LLP Vs. Superintedent- Range IV, Div III, Mumbai South Commissionerate & Ors.

    (2026) TaxCorp(IDT) 14637 (HC-BOMBAY)

  10. Bombay High Court · 07 Aug 2026
    Bombay High Court Refuses Writ Petition Against GST Adjudication Citing Availability of Statutory Remedy, Stresses Limited Scope of Article 226

    Mahapuja Ltd Vs The Office of The Commissioner of CGST and Central Excise Mumbai Central

    (2026) TaxCorp(IDT) 14633 (HC-BOMBAY)

  11. Bombay High Court · 06 Aug 2026
    Bombay High Court Stays Garnishee Recovery under Section 79(1)(c) CGST Act, Orders Adjudication of Disputed Interest on Self-Assessed Tax Deposited in Cash Ledger

    BVG India Limited Vs UOI & ors

    (2026) TaxCorp(IDT) 14632 (HC-BOMBAY)

  12. Bombay High Court · 31 Jul 2026
    Bombay High Court Holds GST Reimbursement Denial Unjust for Pre-GST Contracts Despite "All Taxes Included" Clause

    Indu Construction Vs Nagpur Improvement Trust & Ors

    (2026) TaxCorp(IDT) 14619 (HC-BOMBAY)

  13. Bombay High Court · 31 Jul 2026
    Bombay High Court Directs Restoration of GST Appeal After Assessee Cures Pre-Deposit Shortfall Within Condonable Period

    Green Woods vs. Union of India & Anr.

    (2026) TaxCorp(IDT) 14618 (HC-BOMBAY)

  14. Bombay High Court · 29 Jul 2026
    Bombay High Court Sets Aside GST Appellate Authority’s Summary Dismissal for Lack of Hearing and Reasoned Order

    Maha Vartta Media Solutions Private Limited Vs State of Maharashtra & Ors.

    (2026) TaxCorp(IDT) 14614 (HC-BOMBAY)

  15. Bombay High Court · 29 Jul 2026
    Bombay High Court Allows Withdrawal of GST Writ Petitions, Permits Statutory Appeals Despite Limitation, Recognizes Section 14 Limitation Act Protection

    Siddhi Vinayak Steel & Anr Vs Joint Commissioner of CGST And Central Excise

    (2026) TaxCorp(IDT) 14613 (HC-BOMBAY)

  16. 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)

  17. 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)

  18. 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)

  19. 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)

  20. 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)

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