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Landmark Rulings

Bombay High Court — GST

343 rulings

  1. Bombay High Court · 03 Sep 2025
    Bombay High Court (Nagpur Bench) Overturns GST Refund Denial for KC Overseas Education, Clarifies ‘Export of Services’ and ‘Intermediary’ Definitions under IGST Act

    KC Overseas Education Pvt. Ltd. Nagpur Vs. The Union of India and ors

    (2025) TaxCorp(IDT) 11531 (HC-BOMBAY)

  2. Bombay High Court · 01 Sep 2025
    Bombay High Court (Goa Bench) Directs Refund of Unutilized Compensation Cess ITC on Coal Used for Zero-Rated Export of Kraft Paper, Rejecting Revenue’s Restrictive Interpretation

    Sukraft Recycling Private Limited vs Union of India & Ors

    (2025) TaxCorp(IDT) 11526 (HC-BOMBAY)

  3. Bombay High Court · 19 Aug 2025
    Bombay High Court Upholds Restriction on Input Tax Credit under GST Reverse Charge for Security Services; Finds No Violation of Articles 14 or 19

    Eagle Security & Personnel Services Vs Union of India and Ors

    (2025) TaxCorp(IDT) 11465 (HC-BOMBAY)

  4. Bombay High Court · 05 Jul 2025
    Bombay High Court Upholds Mandatory Exhaustion of Statutory Remedies; Dismisses Writ on Pre-Deposit and Supplier Genuineness Grounds

    Trisons Impex vs. The State of Maharashtra & Ors.

    (2025) TaxCorp(IDT) 11434 (HC-BOMBAY)

  5. Bombay High Court · 05 Jul 2025
    Bombay High Court Confirms GST Registration Cancellation for Bogus ITC Claims and Non-Existent Business Operations; Stresses Assessee’s Onus to Prove Genuineness under Section 29(2) Read with Rule 21

    Afzal Husain Altaf Husain Saiyed vs UOI

    (2025) TaxCorp(IDT) 11433 (HC-BOMBAY)

  6. Bombay High Court · 11 Aug 2025
    Bombay High Court (Goa Bench) Directs 9% Interest on GST Refunds Delayed Beyond 60 Days from Date of Fresh Application Pursuant to Appellate Order

    Lupin Limited Vs. Union of India & Ors.

    (2025) TaxCorp(IDT) 11407 (HC-BOMBAY)

  7. Bombay High Court · 06 Aug 2025
    Bombay High Court Quashes CGST Order for Duplication of Proceedings: DGGI’s Pan-India SCN Prevails Over Local Adjudication in Video Gaming and Bowling Services GST Demand

    HM Leisure vs Assistant Commissioner of CGST, Div. – 1 & 2 Ors.

    (2025) TaxCorp(IDT) 11390 (HC-BOMBAY)

  8. Bombay High Court · 28 Jul 2025
    Bombay High Court Nullifies GST Registration Cancellation Due to Absence of Personal Service of Show Cause Notice; Remands Matter for Fresh Adjudication

    Funmatix Ventures Private Ltd. Vs. The Commissioner of GST (Appeals)

    (2025) TaxCorp(IDT) 11388 (HC-BOMBAY)

  9. Bombay High Court · 04 Aug 2025
    Bombay High Court Quashes GST Demand and Property Attachment Issued Against Deceased Person, Permits Fresh Action Against Legal Heirs

    Sunil Thampy Nair Vs. State of Maharashtra

    (2025) TaxCorp(IDT) 11378 (HC-BOMBAY)

  10. Bombay High Court · 01 Aug 2025
    Bombay High Court Denies Writ Relief to Developers, Mandates Appellate Route for GST Disputes on Joint Development Agreements

    Nirmite Buildtech. Versus The Union of India & Ors

    (2025) TaxCorp(IDT) 11374 (HC-BOMBAY)

  11. Bombay High Court · 31 Jul 2025
    Bombay High Court Overturns GST Refund Rejection, Emphasizes Exclusion of COVID-19 Period for Limitation Calculation under Notification No. 13/2022-CT

    Kavita Incorporation Vs. Additional Commissioner CGST And CX, Appeals III, Mumbai and Anr.

    (2025) TaxCorp(IDT) 11370 (HC-BOMBAY)

  12. Bombay High Court · 22 Jul 2025
    Bombay High Court Orders Removal of Fraudulently Linked Aadhar and PAN from GST Portal; Rebukes Multiple Authorities for Grave Inaction in Identity Misuse Case

    Vilas Prabhakar Lad Versus UIDAI & Ors

    (2025) TaxCorp(IDT) 11325 (HC-BOMBAY)

  13. Bombay High Court · 19 Jul 2025
    Bombay High Court Remands GST Refund Case on Plastic Toys Due to Appellate Authority’s Non-Consideration of All Assessee’s Arguments

    CMP Euro Technoplast Pvt Ltd vs Union of India

    (2025) TaxCorp(IDT) 11318 (HC-BOMBAY)

  14. Bombay High Court · 18 Jul 2025
    Bombay High Court Allows Inter-State ITC Transfer Post-Amalgamation Despite GST Portal Restrictions: Unicore Group Merger Case

    Umicore Autocat India Private Limited vs UOI & ors

    (2025) TaxCorp(IDT) 11315 (HC-BOMBAY)

  15. Bombay High Court · 05 Jul 2025
    Bombay High Court Allows Withdrawal of Writ Amidst Absence of GST Tribunal, Emphasizes Adherence to Trade Circular Guidelines

    Veritas Logistics Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11306 (HC-BOMBAY)

  16. Bombay High Court · 10 Jul 2025
    Bombay High Court Sets Aside Provisional Bank Account Attachment for Lack of Adjudication Order; Accepts Assessee’s Offer to Maintain Deposit

    Serenity Trades Private Limited vs. State of Maharashtra

    (2025) TaxCorp(IDT) 11268 (HC-BOMBAY)

  17. Bombay High Court · 09 Jul 2025
    Bombay High Court Upholds Transition of CENVAT Credit via Manual Excise Return Revision Post-GST Implementation Due to Portal Inoperability

    Johnson Matthey Chemicals India Pvt. Ltd. Versus The Union of India & Ors

    (2025) TaxCorp(IDT) 11263 (HC-BOMBAY)

  18. Bombay High Court · 08 Jul 2025
    Bombay High Court Sets Aside ₹70.57 Crore GST Demand for Failure to Apply Mind; Orders De Novo Adjudication with Emphasis on Natural Justice

    GlobeOp Financial Services (India) Pvt Ltd vs Deputy Commissioner of State Tax

    (2025) TaxCorp(IDT) 11258 (HC-BOMBAY)

  19. Bombay High Court · 30 Jun 2025
    Bombay High Court Nullifies Direct Service of GST Recovery Notice to Bank Branch Manager; Mandates Adherence to Section 79(1)(c) Procedure

    Galaxy International vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11222 (HC-BOMBAY)

  20. Bombay High Court · 23 Jun 2025
    Bombay High Court Halts CESTAT’s Rs 256.45 Crore Refund Order, Citing Need for Detailed Review of CGST Proviso

    Commissioner of CGST and Central Excise vs Tenormac Enterprises Pvt. Ltd

    (2025) TaxCorp(IDT) 11187 (HC-BOMBAY)

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