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Landmark Rulings

Gujarat High Court — GST

361 rulings

  1. 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)

  2. 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)

  3. 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)

  4. 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)

  5. 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)

  6. 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)

  7. 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)

  8. 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)

  9. 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)

  10. 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)

  11. Gujarat High Court · 30 May 2025
    Gujarat High Court Nullifies GST Demand on Transfer of GIDC Leasehold Rights from Partnership Firm to Partner Acting as Sole Proprietor

    Life Sciences Chemicals vs Union of India

    (2025) TaxCorp(IDT) 11510 (HC-GUJARAT)

  12. Gujarat High Court · 30 May 2025
    Gujarat High Court Nullifies CBIC Circular Restriction, Orders GST Refund for Inverted Duty Structure Filed Within Limitation

    Louis Dreyfus Company India Private Limited vs Union of India

    (2025) TaxCorp(IDT) 11507 (HC-GUJARAT)

  13. Gujarat High Court · 30 May 2025
    Gujarat High Court Sets Aside Rs. 20 Crore IGST Demand Against Grasim Industries, Citing Rectified GST Return Mismatch and Absence of Actual Tax Evasion

    Grasim Industries vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11506 (HC-GUJARAT)

  14. Gujarat High Court · 04 Aug 2025
    Gujarat High Court Nullifies Tax and Penalty under CGST for E-Way Bill Part B Omission Due to Violation of Natural Justice Principles

    Tractors And Farm Equipment Ltd. & Anr Vs Union Of India & Ors

    (2025) TaxCorp(IDT) 11417 (HC-GUJARAT)

  15. Gujarat High Court · 05 Aug 2025
    Gujarat High Court Annuls GST Demand on Assignment of Long-Term Leasehold Rights; Follows Chamber of Commerce Precedent

    Alfa Tools Pvt. Ltd. vs. UOI & Anr.

    (2025) TaxCorp(IDT) 11383 (HC-GUJARAT)

  16. Gujarat High Court · 30 Jul 2025
    Gujarat High Court Affirms Right to Refund of Unutilized Compensation Cess ITC on Export of Exempted Goods with Payment of IGST

    Atul Limited & Anr Vs Union Of India & Ors.

    (2025) TaxCorp(IDT) 11362 (HC-GUJARAT)

  17. Gujarat High Court · 21 Jul 2025
    Gujarat High Court Upholds Denial of Cross-Examination to Assessee in Alleged Fraudulent ITC Case, Emphasizes Adequacy of Documentary Evidence

    Sazid Ali Khan Vs Office Of Principal Commissioner, Central Gst And Central Excise Commissionerate, Vadodara-I & Ors

    (2025) TaxCorp(IDT) 11344 (HC-GUJARAT)

  18. Gujarat High Court · 24 Jul 2025
    Gujarat High Court Orders Fresh Assessment Under Section 73, Permitting Taxpayer to Seek Amnesty Relief Under Section 128A of CGST Act Amid Surplus Credit Issue

    Bhavani Tractor vs Union of India and Others

    (2025) TaxCorp(IDT) 11337 (HC-GUJARAT)

  19. Gujarat High Court · 19 Jul 2025
    Gujarat High Court Quashes DRC-01 Show Cause Notice Issued Without Stating Reasons, Orders Fresh Hearing for Assessee

    Maruti Enterprise Vs State Of Gujarat & Ors.

    (2025) TaxCorp(IDT) 11319 (HC-GUJARAT)

  20. Gujarat High Court · 18 Jul 2025
    Gujarat High Court Clarifies Recovery of GST Interest: Direct Recovery Under Section 79 Only Post DRC-01D Intimation, Advisory Alone Not Enforceable

    Reliance Formulation Private Limited Vs Assistant Commissioner of State Tax & Anr

    (2025) TaxCorp(IDT) 11313 (HC-GUJARAT)

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