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Landmark Rulings

Bombay High Court — GST

343 rulings

  1. Bombay High Court · 09 Dec 2025
    Bombay High Court Declines to Quash Central GST Show Cause Notice Despite Prior State Proceedings, Cites Need for Thorough Factual and Legal Scrutiny

    Maharashtra Information Technology Ltd Vs The Union Of India Thr. Its The Principal Secretary Government Of India And Ors

    (2025) TaxCorp(IDT) 11800 (HC-BOMBAY)

  2. Bombay High Court · 20 Nov 2025
    Bombay High Court Slaps ₹5,000 Exemplary Costs on Assessee for Misusing Judicial Process in GST Registration Cancellation Case; Finds No Prejudice or Proof of Natural Justice Breach

    Digital Storm (Prop: Lokhamsi Popat Darji) vs. Superintendent of CGST & Ors.

    (2025) TaxCorp(IDT) 11787 (HC-BOMBAY)

  3. Bombay High Court · 28 Nov 2025
    Bombay High Court Quashes Appellate Dismissal for Pre-deposit Shortfall; Stresses Right to Notice and Remediation Opportunity under Section 16(2)(b) GST

    Nico Extrusion Limited vs Union of India & Ors

    (2025) TaxCorp(IDT) 11776 (HC-BOMBAY)

  4. Bombay High Court · 26 Nov 2025
    Bombay High Court Remands SEZ Refund Rejection Cases, Orders Fresh Consideration in Light of Britannia Industries Precedent

    Lupin Limited Nagpur v. State of Maharashtra & Ors.

    (2025) TaxCorp(IDT) 11765 (HC-BOMBAY)

  5. Bombay High Court · 18 Nov 2025
    Bombay High Court Quashes GST Order for Lack of Proper Personal Hearing—Mandates Fresh Adjudication Under Section 75(4) CGST Act

    Jai Durga Security Force .Vs. Finance Departmetn, thr. Its Secretary, Mumbai and anr

    (2025) TaxCorp(IDT) 11744 (HC-BOMBAY)

  6. Bombay High Court · 14 Nov 2025
    Bombay High Court Sets Aside ITC Demand Over Non-Existent Supplier, Orders Reconsideration Based on Assessee’s Documentary Evidence

    Parshv Industries LLP vs Assistant Commissioner, CGST & Central Excise

    (2025) TaxCorp(IDT) 11736 (HC-BOMBAY)

  7. Bombay High Court · 23 Oct 2025
    Bombay High Court (Goa Bench) Sets Aside Composite GST Show Cause Notices for Multiple Tax Years in Construction ITC Dispute, Declares Revenue Action Ultra Vires

    Milroc Good Earth Developers vs UOI & ors

    (2025) TaxCorp(IDT) 11732 (HC-BOMBAY)

  8. Bombay High Court · 11 Oct 2025
    Bombay High Court Mandates Interest on IGST Refund for Ocean Freight, Rejects Revenue’s 60-Day Defence Post Supreme Court Ruling in Mohit Minerals

    West India Continental Oils Fats Private Limited vs Union of India & Ors

    (2025) TaxCorp(IDT) 11731 (HC-BOMBAY)

  9. Bombay High Court · 11 Oct 2025
    Bank Guarantee Encashment Stayed by Bombay High Court Due to Procedural Lapses in ITC Blocking Under Rule 86A

    Rithwik Projects Private Limited vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11729 (HC-BOMBAY)

  10. Bombay High Court · 23 Oct 2025
    Bombay High Court Annuls Tax Demand for AY 2020-21 Raised After IBC Resolution Plan Approval, Citing Lack of Jurisdiction Due to Pre-Existing CIRP

    Srei Equipment Finance Ltd. v. Assistant Commissioner, CGST & C.Ex., Navi Mumbai & Ors.

    (2025) TaxCorp(IDT) 11720 (HC-BOMBAY)

  11. Bombay High Court · 23 Oct 2025
    Bombay High Court Invalidates ITC Blocking of Rs 95.74 Lakhs under Rule 86A CGST Rules Where Negligible Credit Was Available in Ledger at Time of Blocking

    Hindustan Steel v. Deputy Commissioner of State Tax, Goregaon East & Ors.

    (2025) TaxCorp(IDT) 11719 (HC-BOMBAY)

  12. Bombay High Court · 16 Oct 2025
    Bombay High Court Upholds Confidentiality of GST Returns, Denies RTI Disclosure for Third-Party Company Data Allegedly Linked to Public Tender Fraud

    Adarsh S/o Gautam Pimpare vs The State of Maharashtra

    (2025) TaxCorp(IDT) 11668 (HC-BOMBAY)

  13. Bombay High Court · 11 Oct 2025
    Bombay High Court Directs Restoration of GST Registration After Full Payment of Dues, Emphasizes Proportionality in Cancellation for Return Defaults

    Azaria Corp LLP vs. The Deputy Commissioner of State Tax

    (2025) TaxCorp(IDT) 11657 (HC-BOMBAY)

  14. Bombay High Court · 09 Oct 2025
    Bombay High Court Rules Against “Negative Blocking” of ITC: Restricts Rule 86A Blocking to Existing Electronic Credit Ledger Balance

    Rawman Metal & Alloys vs The Deputy Commissioner of State Tax

    (2025) TaxCorp(IDT) 11650 (HC-BOMBAY)

  15. Bombay High Court · 08 Oct 2025
    Bombay High Court Mandates 6% Interest to Altisource on Delayed GST Refund, Clarifies Date of Interest Calculation

    Altisource Business Solutions India Pvt. Ltd. v. Union of India & Ors.

    (2025) TaxCorp(IDT) 11648 (HC-BOMBAY)

  16. Bombay High Court · 12 May 2025
    Bombay High Court Mandates Deputy Commissioner to Decide Assessee’s Interest Claim on Delayed GST Refund Within 8 Weeks After Authority Clarification by Chief Secretary

    Vergo Pharma Research Laboratories Pvt Ltd

    (2025) TaxCorp(IDT) 11630 (HC-BOMBAY)

  17. Bombay High Court · 11 Sep 2025
    Bombay High Court Nullifies Proceedings Initiated Under Omitted GST Rules 89(4B) and 96(10) Due to Absence of Savings Clause

    Hikal Limited vs UOI & ors

    (2025) TaxCorp(IDT) 11559 (HC-BOMBAY)

  18. Bombay High Court · 12 Sep 2025
    Bombay High Court Upholds Strict Limitation Under CGST Act; Dismisses Writ Against Appellate Authority’s Refusal to Entertain Delayed Appeal

    MAP Overseas Vs Union of India & Ors

    (2025) TaxCorp(IDT) 11557 (HC-BOMBAY)

  19. Bombay High Court · 12 Sep 2025
    Bombay High Court Sets Aside MGST Adjudication Orders for Denial of Personal Hearing, Orders Fresh Adjudication with Due Process

    MRJS Lead Private Limited Vs. The Assistant Commissioner of State Tax and Ors.

    (2025) TaxCorp(IDT) 11554 (HC-BOMBAY)

  20. Bombay High Court · 08 Sep 2025
    Bombay High Court Orders Refund of GST Paid Under Protest by Developer, Holds No Tax Liability Arises on JDA Absent Conveyance: Limitation Bars Revenue Action

    Provident Housing Ltd. vs Union of India & Others

    (2025) TaxCorp(IDT) 11541 (HC-BOMBAY)

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