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Landmark Rulings

Supreme Court — GST

164 rulings

  1. Supreme Court · 07 Sep 2026
    Supreme Court Upholds Quashing of ₹363 Crore GST Demand Against Defunct Entity Post-Amalgamation: Proceedings Against Merged Companies Deemed Invalid

    UOI & anr vs Vodafone Idea Limited

    (2026) TaxCorp(IDT) 14743 (SC)

  2. Supreme Court · 07 Sep 2026
    Supreme Court Upholds Availability of Statutory Appeal under CGST Act, Dismisses Sodexo India’s Plea Against GST Adjudication Proceedings

    Sodexo India Services Private Limited vs Union of India & Anr.

    (2026) TaxCorp(IDT) 14741 (SC)

  3. Supreme Court · 04 Sep 2026
    Supreme Court Upholds Gujarat HC’s View: Assignment of Leasehold Rights in Industrial Land Not Liable to GST as Supply of Service

    The Deputy Commissioner & Anr Vs Jubilee Engineers

    (2026) TaxCorp(IDT) 14738 (SC)

  4. Supreme Court · 03 Sep 2026
    Supreme Court Directs Petitioner to Pursue Representation Before GSTAT President for Institutional Reforms in GSTAT Appeals Process

    Society for Protection of Culture, Heritage, Environment, Traditions and Promotion of National Awareness (Also known as SPCHETNA) vs Union of India & Ors.

    (2026) TaxCorp(IDT) 14732 (SC)

  5. Supreme Court · 03 Sep 2026
    Supreme Court Relaxes Bail Condition in GST Evasion Case, Declines Requirement of Security Bond Matching Alleged Tax Liability

    Manmohan Singh vs State of Jharkhand

    (2026) TaxCorp(IDT) 14731 (SC)

  6. Supreme Court · 25 Aug 2026
    Supreme Court Sets Aside GST SCN Lacking Foundational Facts for Extended Limitation: Tata Steel Ltd. v. Revenue

    Tata Steel Limited vs Union of India

    (2026) TaxCorp(IDT) 14703 (SC)

  7. Supreme Court · 23 Aug 2026
    Supreme Court Nullifies GST SCN for Lack of Specific Allegations and Limitation Bar; Insists on Concrete Allegations of Fraud in Notices Issued Under Section 74

    G.R. Infra Projects Limited Ratlam Vs The State of Madhya Pradesh & Ors

    (2026) TaxCorp(IDT) 14696 (SC)

  8. Supreme Court · 20 Aug 2026
    Supreme Court Reiterates Mobile Towers Not Immovable Property, Upholds ITC Eligibility for Passive Infrastructure: Review Petition by Revenue Dismissed

    Commissioner, CGST Appeal 1, Delhi Etc. vs Bharti Airtel Limited Etc.

    (2026) TaxCorp(IDT) 14684 (SC)

  9. Supreme Court · 12 Aug 2026
    Supreme Court Bars High Courts from Granting Interim Protection After Dismissing Pre-Arrest Bail under CGST Act; Communication of Arrest Order to Accused Made Mandatory

    UOI vs Sunil Biyani

    (2026) TaxCorp(IDT) 14655 (SC)

  10. Supreme Court · 11 Aug 2026
    Supreme Court Upholds Denial of 0.1% GST Concession on Indirect Supplies to Merchant Exporters: Direct Consignment to Exporter Mandatory

    Time Technoplast Ltd. vs Union of India & Ors.

    (2026) TaxCorp(IDT) 14646 (SC)

  11. Supreme Court · 10 Aug 2026
    Supreme Court Confirms: Omission of Rule 96(10) Ends All Pending IGST Refund Proceedings Against Exporters in Absence of Saving Clause

    Goodluck India Limited & Anr vs UOI & ors

    (2026) TaxCorp(IDT) 14642 (SC)

  12. Supreme Court · 03 Aug 2026
    Supreme Court Upholds Delhi High Court Ruling: Section 6(2)(b) Bar on Parallel Proceedings Limited to Identical Tax Matters Covering Same Facts and Period

    Ramada Engineering Industry vs Additional Commissioner (Adjucation) & anr.

    (2026) TaxCorp(IDT) 14625 (SC)

  13. Supreme Court · 29 Jul 2026
    Supreme Court Upholds Allahabad HC Ruling: No GST Section 74 Action Against Genuine Purchaser Absent Fraud or Misstatement, Even if Supplier Found Non-Existent

    Additional Commissioner, Grade 2 & anr. vs Safecon Lifesciences Private Limited

    (2026) TaxCorp(IDT) 14612 (SC)

  14. Supreme Court · 29 Jul 2026
    Supreme Court Grants Bail in GST Fraud Case, Questions Parallel Prosecution Under IPC/BNS

    Ankit Johri & anr vs State of U.P.

    (2026) TaxCorp(IDT) 14611 (SC)

  15. Supreme Court · 28 Jul 2026
    Supreme Court Upholds Validity of Section 16(2)(c) CGST Act: ITC Strictly Linked to Supplier’s Tax Payment—No Relief for Bona Fide Purchasers

    Bhandari Scrap Traders v. Union of India & Ors

    (2026) TaxCorp(IDT) 14605 (SC) · Section 16(2)(c)

  16. Supreme Court · 28 Jul 2026
    Supreme Court Affirms Statutory Adjudication Route in Online Gaming Tax Disputes; Dismisses Writs Challenging SCNs Post-Gameskraft Ruling

    Fanmade11 Fantasy Sports Private Limited vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12576 (SC)

  17. Supreme Court · 24 Jul 2026
    Supreme Court Orders Clubbing of Cases on Consolidated Show Cause Notices Under CGST Act; Directs Listing Before Justice Narasimha’s Bench

    JBN Impex Private Limited vs Additional Commissioner and Ors

    (2026) TaxCorp(IDT) 14599 (SC)

  18. Supreme Court · 23 Jul 2026
    Supreme Court Withholds Final Adjudication on GST Applicability to University Affiliation Fees; Assessee Granted Liberty to Contest After Single Judge’s Determination

    Bharathidasan University vs The Joint Commissioner of GST (ST-Intelligence) Trichy Division & Anr

    (2026) TaxCorp(IDT) 14595 (SC)

  19. Supreme Court · 22 Jul 2026
    Supreme Court Dismisses Revenue SLP on GST Applicability for Leasehold Industrial Land Transfer, Leaves Key Legal Questions Unsettled

    The Union Of India & Anr Vs Gujarat Chamber Of Commerce And Industry & Ors

    (2026) TaxCorp(IDT) 14589 (SC)

  20. Supreme Court · 14 Jul 2026
    Anticipatory Bail Denied to Accountant in Mega Fake ITC Scam: Mumbai Sessions Court Finds Prima Facie Active Involvement Beyond Routine Duties

    Ashutosh Pandey S/o Umesh Pandey Vs Directorate General of GST Intelligence

    (2026) TaxCorp(IDT) 12570 (SC)

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