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Landmark Rulings

GST landmark rulings

5,367 rulings

  1. Allahabad High Court · 04 Jun 2026
    Allahabad High Court Grants Bail in Alleged Rs. 45.84 Crore GST ITC Fraud; Emphasizes Personal Liberty, Speedy Trial, and Evidentiary Safeguards

    Shakib Qureshi Vs Anti Evasion CGST & Ors

    (2026) TaxCorp(IDT) 12414 (HC-ALLAHABAD)

  2. AAR · 04 Jun 2026
    Haryana AAAR Affirms Manpower and Marketing Support as ‘Intermediary Services’ – Denies Export Status and ITC Refund on Services Facilitating Supply to Indian Client

    In the matter of Maithani Enterprises

    (2026) TaxCorp(IDT) 12413 (AAR)

  3. Bombay High Court · 04 Jun 2026
    Bombay High Court Declares GST Registration Cancellation Void Due to Violation of Natural Justice; Orders Fresh Adjudication Post Personal Hearing

    Skva Rubber Solution Private Limited vs Union of India thr the Secretary and Ors

    (2026) TaxCorp(IDT) 12412 (HC-BOMBAY)

  4. AAR · 02 Jun 2026
    Goa AAR Affirms GST Reverse Charge on Road-Cutting, Reinstatement, and Ground Rent by PWD: Indian Oil-Adani Gas Pvt Ltd Liable as Recipient of Government Services

    In the matter of Indian Oil-Adani Gas Pvt Ltd

    (2026) TaxCorp(IDT) 12411 (AAR)

  5. AAR · 02 Jun 2026
    Goa AAAR Upholds Reverse Charge GST Liability for Indian Oil-Adani Gas on Road Restoration Charges Levied by PWD

    In the matter of Indian Oil-Adani Gas Pvt Ltd

    (2026) TaxCorp(IDT) 12410 (AAR)

  6. AAR · 02 Jun 2026
    Goa AAR Delivers Split Verdict: GST Applicability on Chlorinated Water Supplied via Tankers to IIT Goa Students Disputed

    In the matter of Akhil Arun Naik

    (2026) TaxCorp(IDT) 12409 (AAR)

  7. AAR · 02 Jun 2026
    Goa AAAR Confirms GST Exemption for Bulk Drinking Water Supplied via Tankers to IIT Goa Students: Purified Water Exclusion No Longer Applies

    In the matter of Akhil Arun Naik

    (2026) TaxCorp(IDT) 12408 (AAR)

  8. Karnataka High Court · 02 Jun 2026
    Karnataka High Court Affirms GST Exemption for Healthcare Services Rendered via Inter-Hospital Arrangements—Revenue Sharing Agreements Do Not Attract GST

    Healthcare Global Enterprises Ltd vs Assistant Commissioner of Commercial Taxes

    (2026) TaxCorp(IDT) 12407 (HC-KARNATAKA)

  9. Delhi High Court · 02 Jun 2026
    Delhi High Court Upholds Validity of Consolidated Show Cause Notices under Section 74 CGST Act for Multiple Years in ITC Fraud Cases

    JBN Impex Private Limited & Ors v. Additional Commissioner Adjudication CGST Delhi North & Ors.

    (2026) TaxCorp(IDT) 12406 (HC-DELHI)

  10. Supreme Court · 02 Jun 2026
    Supreme Court Declines to Entertain Constitutional Challenge to Section 16(2) CGST Act, Upholds High Court’s Direction to Pursue Statutory Appeal, but Expressly Reserves Assessee’s Rights

    Prime Metals vs Central Board of Indirect Taxes and Customs & Ors.

    (2026) TaxCorp(IDT) 12405 (SC)

  11. AAR · 02 Jun 2026
    Karnataka AAR Restricts ITC on Factory Canteen Services to Statutory Portion Borne for Regular Employees; Contract Labour and Employee-Recovered Costs Excluded

    In the matter of Aditya Auto Products & Engineering India Pvt. Ltd.

    (2026) TaxCorp(IDT) 12404 (AAR)

  12. Delhi High Court · 01 Jun 2026
    Delhi High Court: Closure of State GST Proceedings Under Section 73 Does Not Bar Central GST Action Under Section 74 Where Statutory Appeal Is Available

    PEI Industries v. Union of India & Ors

    (2026) TaxCorp(IDT) 12403 (HC-DELHI)

  13. AAR · 01 Jun 2026
    Goa AAAR Declines to Decide GST Exemption on Dredging Services Citing Parallel Section 73 Proceedings for Same Period

    In the matter of Vaibhavi Dredging

    (2026) TaxCorp(IDT) 12402 (AAR)

  14. AAR · 01 Jun 2026
    Gujarat AAR Rules Natural, Unprocessed Psyllium Seeds Procured via APMC Are GST-Exempt as ‘Fresh’ Plant Parts under Entry 87

    In the matter of Jigneshkumar Narayandas Patel

    (2026) TaxCorp(IDT) 12401 (AAR)

  15. AAR · 01 Jun 2026
    Goa AAR Denies GST Exemption on Desilting Services for State Waterways: Entrustment to Panchayat or Municipality Found Lacking

    In the matter of Vaibhavi Dredging

    (2026) TaxCorp(IDT) 12400 (AAR)

  16. Rajasthan High Court · 28 May 2026
    Rajasthan High Court Affirms GST Demand on Toll Road Concessionaire: Construction Services Under BOT (Toll) Model Held Taxable Despite Toll Collection Rights

    CG Tollway Ltd. v. Union of India & Ors.

    (2026) TaxCorp(IDT) 12399 (HC-RAJASTHAN)

  17. Calcutta High Court · 28 May 2026
    Calcutta High Court Nullifies IGST Refund Recovery Post-Omission of Rule 96(10) in Advance Authorization Export Cases

    Techno Waxchem Private Limited vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12398 (HC-CALCUTTA)

  18. Allahabad High Court · 27 May 2026
    Allahabad High Court Shields Tax Advocates: FIR and Charge Sheet Against GST Counsel for Professional Conduct Quashed, Court Upholds Right to Legal Representation

    Samarpan Jain vs State Of U.P. And 2 Others

    (2026) TaxCorp(IDT) 12397 (HC-ALLAHABAD)

  19. Rajasthan High Court · 27 May 2026
    Rajasthan High Court Upholds Statutory Appeal Mechanism, Declines Writ Against GST Order and Show Cause Notice in Prime Metals Case

    Prime Metals vs Central Board of Indirect Taxes and Customs & Ors.

    (2026) TaxCorp(IDT) 12396 (HC-RAJASTHAN)

  20. P&H High Court · 27 May 2026
    Punjab & Haryana High Court Sets Aside AAAR Order: Preferential Location Charges (PLC) to be Taxed as Composite Supply with Construction Services, Not Separate GST Levy

    DLF Limited v. Commissioner of Central Goods and Service Tax & Ors.

    (2026) TaxCorp(IDT) 12395 (HC-P&H)

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