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Landmark Rulings

Bombay High Court — GST

343 rulings

  1. Bombay High Court · 07 May 2026
    Bombay High Court Rules No GST on Corporate Guarantees Extended Without Consideration to Subsidiaries

    D P Jain & Co. Infrastructure Private Limited vs UOI & ors

    (2026) TaxCorp(IDT) 12383 (HC-BOMBAY)

  2. Bombay High Court · 07 May 2026
    Bombay High Court Quashes Retrospective GST Cancellation for Want of Reasoned Order in J. N. Lighting India LLP Case

    J. N. Lighting India LLP vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12378 (HC-BOMBAY)

  3. Bombay High Court · 30 Apr 2026
    Bombay High Court Nullifies Rs. 363 Crore GST Demand: Proceedings Against Non-Existent Amalgamated Entity Ruled Void

    Vodafone Idea Ltd. (Formerly known as Vodafone Mobile Services Ltd.) vs Union of India

    (2026) TaxCorp(IDT) 12364 (HC-BOMBAY)

  4. Bombay High Court · 30 Apr 2026
    Bombay High Court Rules Settlement Damages from Arbitral Award Not Taxable as "Supply" under GST Law

    Tata Sons Private Ltd Vs Union of India & Ors

    (2026) TaxCorp(IDT) 12363 (HC-BOMBAY)

  5. Bombay High Court · 28 Apr 2026
    Bombay High Court: Appellate Order Invalid for Denying TRAN-1 Credit Based on MVAT System Mismatch, Limits Jurisdiction to Transitional Credit Provisions

    Gunjan Surgical and Scientific Co. v. State of Maharashtra & Ors.

    (2026) TaxCorp(IDT) 12346 (HC-BOMBAY)

  6. Bombay High Court · 28 Apr 2026
    Bombay High Court Sets Aside GST Demand of ₹16.90 Crore on University of Mumbai, Holds Affiliation Fees Not Liable to GST as “Supply” Under CGST/MGST

    University of Mumbai vs. Union of India & Ors.

    (2026) TaxCorp(IDT) 12345 (HC-BOMBAY)

  7. Bombay High Court · 27 Apr 2026
    Bombay High Court Upholds Right to File Second GST Refund Application for Omitted Invoices; Rejection Based on Technicality Set Aside

    Valmet Flow Control Pvt. Ltd. v. Union of India & Ors.

    (2026) TaxCorp(IDT) 12342 (HC-BOMBAY)

  8. Bombay High Court · 25 Apr 2026
    Bombay High Court Affirms Retrospective Application of Amended Rule 89(5) for Inverted Duty Refunds on Metro Works Contracts

    CHEC-TPL Line 4 Joint Venture vs Union of India & ors

    (2026) TaxCorp(IDT) 12339 (HC-BOMBAY)

  9. Bombay High Court · 09 Apr 2026
    Bombay High Court Invalidates Consolidated GST Show Cause Notice Covering Multiple Financial Years, Upholds Year-wise Assessment Mandate

    Jagruteshwar Metals Pvt. Ltd. Vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12332 (HC-BOMBAY)

  10. Bombay High Court · 23 Apr 2026
    Bombay High Court Mandates Statutory Interest on Delayed IGST Refunds to Exporter Despite Seizure and Adjudication Proceedings

    Charan Singh Surjit Singh Gujral v. Union of India & Ors.

    (2026) TaxCorp(IDT) 12325 (HC-BOMBAY)

  11. Bombay High Court · 23 Apr 2026
    Bombay High Court Quashes Provisional Attachment and Orders Unblocking of ITC, Stresses One-Year Limit under Rule 86A and Need for Pre-Decision Hearing

    Elitecon International Ltd. vs Union of India & Ors

    (2026) TaxCorp(IDT) 12321 (HC-BOMBAY)

  12. Bombay High Court · 22 Apr 2026
    Bombay High Court Refuses Early Writ Against GST SCN Over Alleged Short Payment on Glucometers; Stresses Reply Mechanism and Limited Writ Jurisdiction

    Ascensia Diabetes Care India Pvt. Ltd. v. Union of India & Ors.

    (2026) TaxCorp(IDT) 12317 (HC-BOMBAY)

  13. Bombay High Court · 18 Apr 2026
    Bombay High Court Stays Coercive Recovery in GST Dispute on Assignment of Leasehold Rights; Matter Clubbed with Swastik Processors Batch for Common Hearing

    Suditi Industries Limited Vs. Union of India

    (2026) TaxCorp(IDT) 12309 (HC-BOMBAY)

  14. Bombay High Court · 18 Apr 2026
    Bombay High Court Directs Emirates to Pursue Statutory Appeal on GST Exemption Dispute for Air Cargo Services; Composite Supply and Ancillary Services at Core of Controversy

    Emirates Vs State of Maharashtra

    (2026) TaxCorp(IDT) 12308 (HC-BOMBAY)

  15. Bombay High Court · 17 Apr 2026
    Bombay High Court Holds Writ Petitions Premature in ITC Blocking Disputes; Directs Assessees to Respond to SCNs, Keeps Challenge to Section 16(2)(c) CGST Act Open

    Karan Agencies Vs. The State Of Maharashtra & Ors.

    (2026) TaxCorp(IDT) 12307 (HC-BOMBAY)

  16. Bombay High Court · 17 Apr 2026
    Bombay High Court Orders Reconsideration of ITC Refund to SEZ Supplier, Citing Improper Rejection of Additional Evidence at Appellate Stage

    High Performance Plastics India Pvt. Ltd. vs The Additional Commissioner (Appeals)-II & Anr.

    (2026) TaxCorp(IDT) 12305 (HC-BOMBAY)

  17. Bombay High Court · 17 Apr 2026
    Bombay High Court Directs Fresh Statutory Appeal on Export Status and Intermediary Classification of CRS Marketing Services, Bars Influence of AAAR Ruling

    Sabre Travel Network (India) Pvt Ltd Vs. Union of India

    (2026) TaxCorp(IDT) 12301 (HC-BOMBAY)

  18. Bombay High Court · 16 Apr 2026
    Bombay High Court Sets Aside Bank Account Attachment – Department’s Direct Recovery from Deceased Assessee’s Son under GST Held Invalid Without Prior Adjudication and Notice

    Navin Vishwanathan Prop. of M/s. Oriental Facility Vs State of Maharashtra and Ors

    (2026) TaxCorp(IDT) 12299 (HC-BOMBAY)

  19. Bombay High Court · 14 Apr 2026
    Bombay High Court Quashes GST Registration Cancellation Due to Vague Orders, Upholds Assessee’s Right to Fair Hearing Amidst Proprietor’s Critical Illness

    G.B. Traders v. Union of India & Ors.

    (2026) TaxCorp(IDT) 12291 (HC-BOMBAY)

  20. Bombay High Court · 08 Apr 2026
    Bombay High Court Quashes State’s Provisional Bank Account Attachment for Parallel Proceedings in GST Fraud Case; Reaffirms Primacy of Central Authority under Section 6(2)(b) of CGST Act

    B. B. Metal Vs Joint Commissioner of State Tax & Ors.

    (2026) TaxCorp(IDT) 12278 (HC-BOMBAY)

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