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Landmark Rulings

Gujarat High Court — GST

371 rulings

  1. 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)

  2. 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)

  3. 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)

  4. 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)

  5. 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)

  6. 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)

  7. 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)

  8. 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)

  9. 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)

  10. 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)

  11. Gujarat High Court · 19 Nov 2025
    Gujarat High Court Quashes GST Order: ITC on Business Premises Insurance Wrongly Blocked Under Section 17(5)(b) – Revenue’s Misclassification Set Aside

    Arraycom (India) Limited vs. State of Gujarat & Ors.

    (2025) TaxCorp(IDT) 11752 (HC-GUJARAT)

  12. Gujarat High Court · 18 Nov 2025
    Gujarat High Court Rules Revenue Cannot Deny ITC Refund to 100% EOU Exporters by Applying Circular on 'Deemed Exports': Orders Withdrawal of Refund Reversed

    Shah Paperplast Industries Ltd. & Anr Vs Union Of India & Ors

    (2025) TaxCorp(IDT) 11747 (HC-GUJARAT)

  13. Gujarat High Court · 07 Nov 2025
    Gujarat High Court Quashes Detention of Goods and Vehicle for Non-Issuance of Mandatory Notice under Section 129 of GST Act; Orders Immediate Release

    Khatu Enterprises vs State of Gujarat & ors.

    (2025) TaxCorp(IDT) 11710 (HC-GUJARAT)

  14. Gujarat High Court · 11 Oct 2025
    Gujarat High Court Orders Restoration of GST Registration After Substantial Tax Payment and Medical Hardship Shown by Petitioner

    Wadiwala Automobiles Vs. State of Gujarat & Ors.

    (2025) TaxCorp(IDT) 11659 (HC-GUJARAT)

  15. Gujarat High Court · 11 Oct 2025
    Gujarat High Court Rules in Favour of Assessee: Exclusion of Deficiency Memo Period from Limitation for GST Deemed Export Refunds under EPCG Scheme

    Varidhi Cotspin Private Limited vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11656 (HC-GUJARAT)

  16. Gujarat High Court · 06 Oct 2025
    Gujarat High Court Upholds Bail: Deposit in Electronic Cash Ledger Satisfies Bail Condition Despite Revenue Objection

    Superintendent (AE) Vs Versus Virbhadrasinh Pratapsinh Chauhan & Anr.

    (2025) TaxCorp(IDT) 11642 (HC-GUJARAT)

  17. Gujarat High Court · 06 Oct 2025
    Gujarat High Court Orders Interest Payment to Exporter for Refund Delay Caused by GSTN–ICEGATE System Glitch, Rejects Revenue's Defense of Assessee Fault

    Vineet Polyfab Pvt. Ltd. & Anr Vs Union of India & Ors

    (2025) TaxCorp(IDT) 11637 (HC-GUJARAT)

  18. Gujarat High Court · 18 Sep 2025
    Gujarat High Court Directs Customs to Refund Double-Paid IGST and Cess, Rules No Limitation under Section 27 for Amounts Deposited Twice Voluntarily

    Messrs Macro Polymers Private Ltd. & Anr Vs Union Of India & Anr

    (2025) TaxCorp(IDT) 11572 (HC-GUJARAT)

  19. Gujarat High Court · 10 Sep 2025
    Supreme Court Declines SLP in Major GST Fraud Case; Upholds Statutory Remedies and Sets New Appeal Deadline

    MHJ Metaltechs Private Limited Vs Central Goods And Services Tax, Delhi

    (2025) TaxCorp(IDT) 11546 (HC-GUJARAT)

  20. Gujarat High Court · 02 Sep 2025
    Gujarat High Court Grants Bail to ITC Fraud Accused After Prolonged Custody and Supplier Registration Cancellation Issues

    Sunil Hiralal Mandowara vs State Of Gujarat & anr.

    (2025) TaxCorp(IDT) 11528 (HC-GUJARAT)

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