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Landmark Rulings

GST landmark rulings

5,364 rulings

  1. Madras High Court · 24 Jul 2026
    Madras High Court Sets Aside GST Authority’s Rejection of Waiver Application: Lack of Reasoned Show Cause Notice Vitiates Proceedings

    Murugesan Kaliyappan Vs The Commercial Tax Officer

    (2026) TaxCorp(IDT) 14601 (HC-MADRAS)

  2. Allahabad High Court · 24 Jul 2026
    Allahabad High Court Nullifies GST Penalty by Transit State for E-Invoice Absence, Emphasizes Territorial Tax Incidence and Interstate Commerce Protection

    Maruti Enterprises vs State of U.P. and another

    (2026) TaxCorp(IDT) 14600 (HC-ALLAHABAD)

  3. 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)

  4. Delhi High Court · 24 Jul 2026
    Delhi High Court Refuses Writ on GST Rate for Diagnostic Services, Directs Assessee to Advance Ruling Authority for Classification Dispute

    Hemogenomics Private Limited Vs Government of NCT of Delhi & Ors

    (2026) TaxCorp(IDT) 14598 (HC-DELHI)

  5. Bombay High Court · 24 Jul 2026
    Bombay High Court Invalidates Tax Proceedings Issued in Name of Amalgamated Entity: Reaffirms Requirement to Proceed Against Successor Company

    IDFC First Bank Ltd Vs Union of India & Ors

    (2026) TaxCorp(IDT) 14597 (HC-BOMBAY)

  6. Karnataka High Court · 24 Jul 2026
    Karnataka High Court Restores Tax Appeal After Delay Due to Non-Upload of Original Order, Quashes Garnishee Proceedings

    SEPL Infra Private Limited vs Joint Commissioner of Commercial Taxes (Appeals) & Ors.

    (2026) TaxCorp(IDT) 14596 (HC-KARNATAKA)

  7. 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)

  8. AP High Court · 23 Jul 2026
    Telangana High Court Nullifies GST Registration Cancellation Due to Mismatch Between Show Cause Notice and Order Grounds

    JK Technology vs Deputy State Tax Officer

    (2026) TaxCorp(IDT) 14594 (HC-AP)

  9. P&H High Court · 23 Jul 2026
    Punjab & Haryana High Court Rules Mere Upload of SCN/Order on GST Portal Not Valid Service under Section 169; Calls for Overhaul in Digital Communication Mechanism

    Luxmi Traders & Ors. v. Union Territory of Chandigarh & Ors.

    (2026) TaxCorp(IDT) 14593 (HC-P&H)

  10. Karnataka High Court · 23 Jul 2026
    Karnataka High Court Annuls Service Tax Order for Non-Supply of Show Cause Notice Despite Assessee’s Request

    Shri. Narasimhalu Naidu Vs Additional Commissioner of Central Tax

    (2026) TaxCorp(IDT) 14592 (HC-KARNATAKA)

  11. Karnataka High Court · 23 Jul 2026
    Karnataka High Court Restores GST Registration Proceedings, Emphasizes Right to File Returns Before Cancellation for Non-Filing

    Jesu Navin Nishchal Vs Assistant Commissioner of Commercial Taxes

    (2026) TaxCorp(IDT) 14591 (HC-KARNATAKA)

  12. Gujarat High Court · 24 Jul 2026
    Gujarat High Court Rules Against GST Refund Where Assessee Failed to Seek Stay as per Circular; Ignorance of Law Not an Excuse

    Mahesh Enterprises Vs State of Gujarat & Ors.

    (2026) TaxCorp(IDT) 14582 (HC-GUJARAT)

  13. Gujarat High Court · 24 Jul 2026
    Gujarat High Court Dismisses Writ Against Section 74 Demand Due to Adequate Appellate Remedy and Identical Allegations in Connected Entities

    Mahalaxmi Industries Vs Union of India & Ors.

    (2026) TaxCorp(IDT) 14583 (HC-GUJARAT)

  14. Kerala High Court · 24 Jul 2026
    Kerala High Court Recalls Order Mandating Additional GST Payment by Kerala Water Authority, Citing Contractual Terms Precluding Differential Tax Recovery

    The Secretary, Thrissur Corporation Vs E. M. Paulose & Ors.

    (2026) TaxCorp(IDT) 14584 (HC-KERALA)

  15. Kerala High Court · 24 Jul 2026
    Uttarakhand High Court Affirms Strict Limitation for GST Appeals: Section 5 of Limitation Act Inapplicable, No Extended Condonation Permitted

    Radhika Furniture @Radha Devi vs The Commissioner, State Goods and Services Tax & others

    (2026) TaxCorp(IDT) 14585 (HC-KERALA)

  16. AAR · 21 Jul 2026
    AAAR West Bengal Invalidates AAR Ruling: Advance Ruling Unavailable for Confirming GST Stance on Concluded Arbitration Awards Already Reported in Returns

    In the matter of Karam Chand Thapar & Bros (Coal Sales) Limited

    (2026) TaxCorp(IDT) 14588 (AAR)

  17. 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)

  18. GSTAT New Delhi (principal Bench) · 22 Jul 2026
    GSTAT Thane Bench Affirms GST Exemption for Institutional Poultry Supplies: Statutory Manufacturer Details on Packaging Not Equivalent to Brand Name

    The Commissioner, CGST & Central Excise Vs Godrej Tyson Foods Limited

    (2026) TaxCorp(IDT) 14590 (GSTAT-New Delhi (Principal Bench))

  19. Karnataka High Court · 24 Jul 2026
    Karnataka High Court Sets Aside GST Registration Cancellation for Lack of Proper Show Cause Notice and Reasoning Under Section 16(2) of CGST Act

    J S Enterprises Vs Superintendent of Central Tax

    (2026) TaxCorp(IDT) 12585 (HC-KARNATAKA)

  20. Gujarat High Court · 21 Jul 2026
    Gujarat High Court Rules No Separate Central Notification Needed for State GST Officers to Exercise IGST Powers; Dismisses Dealer’s Challenge on Jurisdiction and Confiscation

    Jai Ganesh Enterprise vs Union of India & Ors.

    (2026) TaxCorp(IDT) 14587 (HC-GUJARAT)

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