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Landmark Rulings

Gujarat High Court — GST

361 rulings

  1. Gujarat High Court · 05 Mar 2026
    Gujarat High Court Upholds Bank Account Freeze of Fintech Platform for Lapses in Due Diligence over Online Gaming Transactions

    Buckbox Infotech Pvt Ltd. vs Director General of GST Intelligence

    (2026) TaxCorp(IDT) 12148 (HC-GUJARAT)

  2. Gujarat High Court · 28 Feb 2026
    Gujarat High Court Remands GST Refund Dispute for Fresh Adjudication; Orders Appellate Authority to Examine Documentary Evidence Despite Ex Parte Proceedings

    ACCO Logistics and Forwarding Vs. Assistant Commissioner of CGST and Central Excise

    (2026) TaxCorp(IDT) 12070 (HC-GUJARAT)

  3. Gujarat High Court · 27 Feb 2026
    Gujarat High Court Grants Conditional Bail to Partner in ₹21.93 Crore GST ITC Fraud Case, Emphasizes Completion of Investigation and Recovery Safeguards

    Jaydeep Mukeshbhai Virani Vs. State of Gujarat & Anr.

    (2026) TaxCorp(IDT) 12052 (HC-GUJARAT)

  4. Gujarat High Court · 19 Feb 2026
    Gujarat High Court Rules ITC on GIDC Leasehold Rights Not Blocked by Section 17(5)(d) of GST Act; Quashes Demand of ₹98 Lakhs

    Niket Bipinbhai Patel vs Assistant Commissioner (A.E.) CGST

    (2026) TaxCorp(IDT) 12014 (HC-GUJARAT)

  5. Gujarat High Court · 13 Feb 2026
    Gujarat High Court Rules Limitation for GST Appeal Begins Post-Rectification Rejection, Nullifies Appellate Dismissal for Delay

    New Kailash Suppliers vs State of Gujarat & ors.

    (2026) TaxCorp(IDT) 11978 (HC-GUJARAT)

  6. Gujarat High Court · 04 Feb 2026
    Gujarat High Court Rules: No Writ Jurisdiction to Extend Time for GST Appeal Beyond Statutory Limit; Strict Adherence to Section 107(4) Mandated

    Ravi Plumbing and Construction v. Union of India & Ors.

    (2026) TaxCorp(IDT) 11950 (HC-GUJARAT)

  7. Gujarat High Court · 02 Feb 2026
    Gujarat High Court Upholds Mandatory GST Appellate Tribunal Appeal Route, Denies Writ Petition Against Section 74 and 107 Orders

    Natubhai Uttambhai Odd vs The Additional Commissioner (Anti-Evasion) & Ors.

    (2026) TaxCorp(IDT) 11939 (HC-GUJARAT)

  8. Gujarat High Court · 31 Jan 2026
    Gujarat High Court Nullifies GST Detention Order for Delay in Portal Upload and Violation of Assessee’s Right to Personal Hearing

    Trillion Lead Factory Private Limited vs The State Tax Officer ENF DIV-2 & Anr.

    (2026) TaxCorp(IDT) 11937 (HC-GUJARAT)

  9. Gujarat High Court · 30 Jan 2026
    Strict Adherence to GST Appeal Limitation: Gujarat High Court Declines to Condone Delay Beyond Statutory Cap, Rejects Assessee’s Pleas

    Agrawal Enterprises Vs. State of Gujarat & Ors.

    (2026) TaxCorp(IDT) 11931 (HC-GUJARAT)

  10. Gujarat High Court · 16 Jan 2026
    Gujarat High Court Quashes Forced ITC Reversal; Orders GST Portal Reopening for Rectification of Return Mismatches on Post-Sale Discounts

    Shree Ambica Auto Sales and Service & Anr. v. Union Bank of India & Anr.

    (2026) TaxCorp(IDT) 11918 (HC-GUJARAT)

  11. Gujarat High Court · 14 Jan 2026
    Gujarat High Court Upholds Strict Statutory Compliance in Amalgamation: Partial ITC Transfer and Premature Registration Deemed Invalid in Alstom Transport Case

    Alstom Transport India Limited v. Additional Commissioner, CGST & Central Excise (Appeals) & Ors.

    (2026) TaxCorp(IDT) 11913 (HC-GUJARAT)

  12. Gujarat High Court · 23 Jan 2026
    Gujarat High Court Orders Immediate IGST Refund with Interest on Ocean Freight; Overrules Limitation Objection Post-Mohit Minerals Verdict

    Indian Potash Limited vs The Union of India

    (2026) TaxCorp(IDT) 11905 (HC-GUJARAT)

  13. Gujarat High Court · 21 Jan 2026
    Gujarat High Court Directs Fresh Refund Processing for Accumulated ITC on Zero-Rated Supplies Where GST Portal Lacked Proper Mechanism

    Jyoti Agro Vs Deputy Commissioner Of State Tax & Anr

    (2026) TaxCorp(IDT) 11898 (HC-GUJARAT)

  14. Gujarat High Court · 20 Jan 2026
    Writ Jurisdiction Denied for Delay Beyond Statutory Limit in GST Appeal: Gujarat HC Upholds Strict Compliance with Section 107

    Harsh Deepk Shah vs UOI & ors

    (2026) TaxCorp(IDT) 11894 (HC-GUJARAT)

  15. Gujarat High Court · 20 Jan 2026
    Gujarat High Court Orders Release of Seized Gold, Bullion, and Cash; Criticizes Tax Officers for Statutory Lapses and Directs Inquiry

    Reevan Creation Vs State of Gujarat & Ors

    (2026) TaxCorp(IDT) 11892 (HC-GUJARAT)

  16. Gujarat High Court · 13 Jan 2026
    Gujarat High Court Sets Aside GST Demand Raised Solely on Ledger Discrepancy, Orders Proper Adjudication and Limits Use of Extended Limitation Period

    Neutral Glass -Allied Industries Private Ltd. vs UOI & anr

    (2026) TaxCorp(IDT) 11881 (HC-GUJARAT)

  17. Gujarat High Court · 02 Jan 2026
    Gujarat High Court Upholds Adjudication Order Under Section 74 of CGST Act; Dismisses Writ on Availability of Statutory Appeal

    Videojet Technologies (I) Private Limited & Anr. Vs. Union of India & Ors.

    (2026) TaxCorp(IDT) 11862 (HC-GUJARAT)

  18. Gujarat High Court · 02 Jan 2026
    Gujarat High Court Orders Reconsideration of GST Interest Refund on Assignment of Leasehold Rights, Citing Scope of Supply Issue

    Meghaaarika Enterprises Private Limited & Anr. Vs. State of Gujarat & Anr.

    (2026) TaxCorp(IDT) 11861 (HC-GUJARAT)

  19. Gujarat High Court · 12 Dec 2025
    Gujarat High Court Restricts Direct Invocation of Section 130 for Goods Confiscation During Transit: Mandates Strict Adherence to Section 129 Process Post-Finance Act, 2021

    Panchhi Traders vs State of Gujarat & Anr

    (2025) TaxCorp(IDT) 11816 (HC-GUJARAT)

  20. Gujarat High Court · 26 Nov 2025
    Gujarat High Court Nullifies DRI’s SCN: Concessional Duty on ‘Crude Palm Kernel Oil – Edible Grade’ Upheld, End-Use Condition Ruled Unjustifiable

    VVF India Ltd & Anr. vs UOI & ors

    (2025) TaxCorp(IDT) 11768 (HC-GUJARAT)

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