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Landmark Rulings

Bombay High Court — GST

343 rulings

  1. Bombay High Court · 10 Apr 2026
    Bombay High Court Quashes Arbitrary Bank Account Attachment Under GST, Citing Non-Compliance with Provisions and Supreme Court Guidelines

    Nivara Infradevelopers LLP v. Union of India & Ors

    (2026) TaxCorp(IDT) 12274 (HC-BOMBAY)

  2. Bombay High Court · 08 Apr 2026
    Bombay High Court Quashes Arbitrary Bank Account Attachment Under GST, Citing Non-Compliance with Provisions and Supreme Court Guidelines

    Nivara Infradevelopers LLP v. Union of India & Ors

    (2026) TaxCorp(IDT) 12273 (HC-BOMBAY)

  3. Bombay High Court · 08 Apr 2026
    Bombay High Court Nullifies GST Registration Cancellation for Lack of Reasoned Order; Directs Fresh Adjudication with Proper Examination of ITC Claims

    Florida Solvent Private Limited vs. Superintendent, CGST & Central Excise & Ors.

    (2026) TaxCorp(IDT) 12270 (HC-BOMBAY)

  4. Bombay High Court · 08 Apr 2026
    Bombay High Court Allows Fresh Refund Application for Time-Barred Excise Rebate under GST Transitional Provisions

    ABB Limited & Siemens Ltd. vs. Union of India

    (2026) TaxCorp(IDT) 12269 (HC-BOMBAY)

  5. Bombay High Court · 06 Apr 2026
    Bombay High Court Rules Against Consolidated GST Show Cause Notices Across Multiple Years; Mandates Year-wise Notices for Alleged Fraudulent ITC Availment

    Vidarbha Nickel Limited Vs The Commissioner, CGTS & Central Excise, Nagpur and others

    (2026) TaxCorp(IDT) 12260 (HC-BOMBAY)

  6. Bombay High Court · 04 Apr 2026
    Bombay High Court Restricts ITC Blocking under Rule 86A to Available Credit in ECL; Partial Quashing of Revenue’s Order on Procedural Grounds

    Hemang Bipin Varaiya vs The State of Maharashtra & Ors.

    (2026) TaxCorp(IDT) 12259 (HC-BOMBAY)

  7. Bombay High Court · 04 Apr 2026
    Bombay High Court Halts GST Recovery, Orders Re-credit of Over Rs. 1.1 Crores to Refex Industries Due to Premature Ledger Debit in Violation of Statutory Timeline

    Refex Industries Limited vs State of Maharashtra and Ors.

    (2026) TaxCorp(IDT) 12258 (HC-BOMBAY)

  8. Bombay High Court · 04 Apr 2026
    Bombay High Court Restores GST Registration Cancelled for Bona Fide Delay in Filing Returns, Asserts Substantive Rights Over Procedural Lapses

    Jeevach Coating Vs The Deputy Commissioner of State Tax & Ors

    (2026) TaxCorp(IDT) 12257 (HC-BOMBAY)

  9. Bombay High Court · 02 Apr 2026
    Bombay High Court Affirms Statutory One-Year Limitation on ITC Blocking under Rule 86A(3) CGST Rules; Quashes Continued Attachment of NZS Traders Pvt. Ltd.’s Electronic Credit Ledger

    NZS Traders Pvt. Ltd. vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12254 (HC-BOMBAY)

  10. Bombay High Court · 02 Apr 2026
    Bombay High Court Sets Aside Negative Blocking of ITC, Orders Restoration of Rs. 1.42 Crores for Breach of Rule 86A CGST Rules

    Hemang Bipin Varaiya vs The State of Maharashtra & Ors.

    (2026) TaxCorp(IDT) 12253 (HC-BOMBAY)

  11. Bombay High Court · 31 Mar 2026
    Bombay High Court Annuls Refund Rejection for Breach of Rule 92(3) and Violation of Natural Justice in ITC Export Case

    Golden Cryo Pvt. Ltd. v. Union of India & Ors.

    (2026) TaxCorp(IDT) 12248 (HC-BOMBAY)

  12. Bombay High Court · 27 Mar 2026
    Bombay High Court Rules GST Inapplicable on Timber Auctions Concluded Pre-GST, Upholds Pre-GST Tax Liability Despite Post-GST Payment Window

    Purushottam Jairam & Company v. State of Maharashtra & Ors.

    (2026) TaxCorp(IDT) 12236 (HC-BOMBAY)

  13. Bombay High Court · 27 Mar 2026
    Bombay High Court Stays GST Recovery on Leasehold Rights Assignment by Microsoft India, Awaiting Supreme Court Clarification on Land Transfer vs. Supply of Service

    Microsoft Corporation (India) Pvt Ltd Vs State of Maharashtra & Ors.

    (2026) TaxCorp(IDT) 12234 (HC-BOMBAY)

  14. Bombay High Court · 23 Mar 2026
    Bombay High Court Invalidates Clubbed SCN Issued Under Section 74 for Multiple FYs; Directs Revenue to Issue Separate Notices

    Kohli Road Lines vs Joint Commissioner, CGST & C.Ex. Audit

    (2026) TaxCorp(IDT) 12212 (HC-BOMBAY)

  15. Bombay High Court · 20 Mar 2026
    Bombay High Court Allows Assessee to Independently Challenge Partial Retention in Electronic Credit Ledger After Revenue Unblocks Major Portion

    Santosh Steel Enterprises Vs. The State of Maharashtra & Ors.

    (2026) TaxCorp(IDT) 12205 (HC-BOMBAY)

  16. Bombay High Court · 18 Mar 2026
    Bombay High Court Rules: No IGST Liability on Importers for Ocean Freight in CIF Contracts—Separate Levy Held Ultra Vires

    Firmenich Aromatics Production India Pvt. Ltd. vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12196 (HC-BOMBAY)

  17. Bombay High Court · 18 Mar 2026
    Bombay High Court Nullifies GST Demand on Assignment of Leasehold Rights in MIDC Plot, Citing Absence of Service Supply in Course of Business

    Hindustan Equipment Craft Vs Assistant Commissioner of State Tax

    (2026) TaxCorp(IDT) 12194 (HC-BOMBAY)

  18. Bombay High Court · 18 Mar 2026
    Bombay High Court Invalidates Consolidated SCNs Under Section 74 for Multiple Years; Orders Fresh Year-Wise Notices Absent Composite Fraud Allegation

    Aasawa Brothers Corporate Avenue & Ors. Vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12193 (HC-BOMBAY)

  19. Bombay High Court · 18 Mar 2026
    Bombay High Court Bars Consolidated GST SCNs for Multiple Years, Reiterates Year-wise Limitation Under Section 74

    Bhawana Steel Traders Vs. Joint Director, DGGI, Nagpur and anr.

    (2026) TaxCorp(IDT) 12192 (HC-BOMBAY)

  20. Bombay High Court · 11 Mar 2026
    Bombay High Court Declares DGGI Cash Seizure Unlawful Under CGST Act, Orders Immediate Refund with Interest to Assessee

    Smurti Waghdhare vs Joint Director & Ors

    (2026) TaxCorp(IDT) 12169 (HC-BOMBAY)

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