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Landmark Rulings

Bombay High Court — GST

343 rulings

  1. Bombay High Court · 09 Mar 2026
    Bombay High Court Directs Government Ministries to Decide on Extension and Refunds of Pre-GST Entertainment Tax Incentives for Imagicaaworld Theme Parks

    Imagicaaworld Entertainment Limited vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12159 (HC-BOMBAY)

  2. Bombay High Court · 06 Mar 2026
    Bombay High Court Quashes Rs. 54 Crore GST Demand: Adjudication Order Held Void for Mechanical Disposition and Breach of Natural Justice

    Mediaedge CIA India Private Limited Vs Union of India and Others

    (2026) TaxCorp(IDT) 12153 (HC-BOMBAY)

  3. Bombay High Court · 06 Mar 2026
    Bombay High Court Orders Immediate Unfreezing of Wipro’s Bank Account; Recovery Under Section 79 Set Aside Due to Credit Note Reconciliation Dispute

    Wipro Limited v. State of Maharashtra & Ors.

    (2026) TaxCorp(IDT) 12151 (HC-BOMBAY)

  4. Bombay High Court · 02 Mar 2026
    Bombay High Court Affirms GSTAT’s Inherent Power to Grant Interim Relief Despite No Explicit Provision in CGST Act

    The Hongkong and Shanghai Banking Corporation Ltd v. State of Maharashtra & Ors.

    (2026) TaxCorp(IDT) 12102 (HC-BOMBAY)

  5. Bombay High Court · 27 Feb 2026
    Bombay High Court Quashes Provisional Attachment for Lack of Reasoned Order: Mandates Speaking Orders Under Section 83 MGST Act in Redevelopment Flat Allotment Case

    Bajaj International Realty Private Limited v. State of Maharashtra & Ors.

    (2026) TaxCorp(IDT) 12059 (HC-BOMBAY)

  6. Bombay High Court · 26 Feb 2026
    Bombay High Court Nullifies GST Transitional Credit Denial to Pidilite Industries Due to Violation of Natural Justice—Non-Disclosure of Verification Reports Fatal to Adjudication

    Pidilite Industries Limited v. Union of India & Ors.

    (2026) TaxCorp(IDT) 12047 (HC-BOMBAY)

  7. Bombay High Court · 25 Feb 2026
    Bombay High Court Sets Aside ₹133.60 Crore Personal Penalties Against Shemaroo Executives Under CGST Act: No Vicarious Liability Without Statutory Mandate or Personal Gain

    Amit Manilal Haria & Ors. vs Joint Commissioner of CGST & CE & Ors.

    (2026) TaxCorp(IDT) 12042 (HC-BOMBAY) · Section 122(1A)

  8. Bombay High Court · 19 Feb 2026
    Bombay High Court Quashes Consolidated GST SCN Spanning Multiple Years: Reaffirms Year-wise Limitation under Section 74

    M G Wadhwani Vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12010 (HC-BOMBAY)

  9. Bombay High Court · 18 Feb 2026
    Bombay High Court Authorizes Videography and Limited Legal Representation During GST Summons for Cancer-Afflicted Director Amid Alleged Irregular ITC Claims

    Tuesonpower International Pvt. Ltd. & Anr. v. Union of India & Anr.

    (2026) TaxCorp(IDT) 12005 (HC-BOMBAY)

  10. Bombay High Court · 17 Feb 2026
    Bombay High Court Rules Assignment of MIDC Leasehold Rights with Factory Not ‘Supply’ Under GST Law; Rejects Revenue’s Stand on Taxability

    Vidarbha Beverages & Ors. v. Union of India & Ors.

    (2026) TaxCorp(IDT) 11993 (HC-BOMBAY)

  11. Bombay High Court · 16 Feb 2026
    Bombay High Court Refuses Anticipatory Bail to Future Group Director in GST Evasion Case, Cites Absence of Arrest Order Under Section 69

    Sunil Biyani v. Union of India

    (2026) TaxCorp(IDT) 11982 (HC-BOMBAY)

  12. Bombay High Court · 13 Feb 2026
    Bombay High Court Nullifies IGST Refund Rejection on Ocean Freight, Holds Limitation Runs from Supreme Court’s Mohit Minerals Ruling

    Patanjali Foods Limited vS Deputy Commissioner of State Tax

    (2026) TaxCorp(IDT) 11977 (HC-BOMBAY)

  13. Bombay High Court · 13 Feb 2026
    Bombay High Court Sets Aside GST Cancellation for Mechanical and Non-Speaking Order; Criticizes Use of Cyclostyled Show-Cause Notices

    Om Enterprises Vs The Union of India

    (2026) TaxCorp(IDT) 11974 (HC-BOMBAY)

  14. Bombay High Court · 12 Feb 2026
    Bombay High Court Invalidates Consolidated GST Show Cause Notices Covering Multiple Years, Affirms Year-wise Assessment Mandate under Section 74

    ICAD School of Learning Pvt. Ltd Vs Union of India & Ors

    (2026) TaxCorp(IDT) 11965 (HC-BOMBAY)

  15. Bombay High Court · 10 Feb 2026
    Bombay High Court Declares No Mandatory 7-Day Notice Prior to Summons under Section 70 CGST Act—Compensation Claim for Alleged Detention Rejected in Fake ITC Case

    Kanhaiya Nilambar Jha vs Union of India & Ors.

    (2026) TaxCorp(IDT) 11955 (HC-BOMBAY)

  16. Bombay High Court · 04 Feb 2026
    Bombay High Court Quashes Lessor’s Recovery of Interest on Delayed GST Due to Non-Issuance of Tax Invoice in Industrial Land Lease Transfer

    Oam Industries India Pvt. Limited Vs. Maharashtra Airport Development Company Ltd

    (2026) TaxCorp(IDT) 11951 (HC-BOMBAY)

  17. Bombay High Court · 30 Jan 2026
    Bombay High Court Orders Revival of GST Registration, Citing Violation of Assessee’s Right to Hearing and Absence of Outstanding Dues

    Kishore Nichani Vs Union of India & Ors

    (2026) TaxCorp(IDT) 11932 (HC-BOMBAY)

  18. Bombay High Court · 19 Jan 2026
    Bombay High Court Mandates Strict Three-Month Interval Between GST Show Cause Notice and Final Order, Invalidates Premature Order

    A. M. Marketplaces Pvt. Ltd vs The Union of India & ors

    (2026) TaxCorp(IDT) 11886 (HC-BOMBAY)

  19. Bombay High Court · 13 Jan 2026
    Bombay High Court Strikes Down GST Demand on Transfer of Long-term Leasehold Rights in MIDC Plot, Citing Absence of “Supply in Course of Business”

    Aerocom Cushions Private Limited Vs Assistant Commissioner (Anti-Evasion)

    (2026) TaxCorp(IDT) 11885 (HC-BOMBAY)

  20. Bombay High Court · 13 Jan 2026
    Bombay High Court Quashes Composite GST SCN Covering Multiple Financial Years: Jurisdictional Precedent Prevails Over Conflicting Delhi HC Ruling

    Paras Stone Industries v. Union of India & Ors.

    (2026) TaxCorp(IDT) 11884 (HC-BOMBAY)

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