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Landmark Rulings

GST landmark rulings

5,367 rulings

  1. Orissa High Court · 08 May 2026
    Gujarat High Court Rules GST Unapplicable on Road Repair Cost Reimbursements by Torrent Power to AMC, Rejects Reverse Charge Mechanism

    Torrent Power Ltd. vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12391 (HC-ORISSA)

  2. AAR · 08 May 2026
    Andhra Pradesh AAAR Affirms Denial of ITC on IGST Paid via TR-6 Challan for Imported Machinery Not Reflected in Appellant’s Name on Bill of Entry

    In the matter of RV Hydraulic Services

    (2026) TaxCorp(IDT) 12390 (AAR)

  3. AAR · 08 May 2026
    AP AAAR Confirms GST Applicability on Assignment of Leasehold Rights and Land Development Charges; Rejects ‘Sale of Land’ Argument

    In the matter of Kobelco Construction Equipment lndia Pvt Ltd

    (2026) TaxCorp(IDT) 12389 (AAR)

  4. Bombay High Court · 08 May 2026
    Bombay High Court Invalidates GST Demand on Defunct Capital First Ltd. Post-Amalgamation with IDFC First Bank, Citing Legal Non-Existence

    IDFC First Bank Limited v. State of Maharashtra & Ors.

    (2026) TaxCorp(IDT) 12388 (HC-BOMBAY)

  5. Delhi High Court · 08 May 2026
    Delhi High Court Orders Refund Processing for Educational Consultant Under ‘Export of Services’; Rejects Intermediary Classification in Fateh Education Case

    Fateh Education Consulting Private Limited Vs Assistant Commissioner & Ors

    (2026) TaxCorp(IDT) 12387 (HC-DELHI)

  6. GSTAT Delhi · 08 May 2026
    GSTAT Delhi Sets Aside DGAP’s Profiteering Findings Against MRF on SP EP PRIMER GREY, Orders Fresh Probe Considering Market Forces and Raw Material Costs

    DG Anti Profiteering, Director General of Anti-Profiteering, DGAP vs MRF Corporation Pvt. Ltd.

    (2026) TaxCorp(IDT) 12386 (GSTAT-Delhi)

  7. GSTAT Delhi · 08 May 2026
    GSTAT Delhi Orders Assotech Ltd. to Refund Profiteered GST Amount with Interest and GST Component to Windsor Court Homebuyers for Non-Passing of ITC Benefit

    DG Anti Profiteering, Director General of Anti-Profiteering, DGAP vs Assotech Ltd.

    (2026) TaxCorp(IDT) 12385 (GSTAT-Delhi)

  8. AAR · 07 May 2026
    Goa AAR Clarifies GST Treatment for Bakery Outlets: Sale of Pre-Manufactured Items Constitutes Supply of Goods, In-Store Preparation of Pizzas Amounts to Restaurant Service

    In the matter of Cremeux Bakeries Private Limited

    (2026) TaxCorp(IDT) 12384 (AAR)

  9. Bombay High Court · 07 May 2026
    Bombay High Court Rules No GST on Corporate Guarantees Extended Without Consideration to Subsidiaries

    D P Jain & Co. Infrastructure Private Limited vs UOI & ors

    (2026) TaxCorp(IDT) 12383 (HC-BOMBAY)

  10. Gauhati High Court · 07 May 2026
    Gauhati High Court Quashes Show Cause Notice Issued Under Section 73 Post-Audit Closure Under Section 65: Re-Audit on Same Issues Not Permissible Once Liabilities Are Settled

    MS Surya Businees Private Limited vs State of Assam & Ors

    (2026) TaxCorp(IDT) 12382 (HC-GAUHATI)

  11. P&H High Court · 07 May 2026
    Punjab & Haryana High Court Quashes Retrospective GST Registration Cancellation Lacking Proper Notice and Reasons

    Shri Ram and Sons vs Commissioner, Central Goods and Services Tax, Ludhiana and another

    (2026) TaxCorp(IDT) 12381 (HC-P&H)

  12. Calcutta High Court · 07 May 2026
    Calcutta High Court Upholds Statutory Appeal Route in Alleged GST Evasion; Dismisses Writ for Rs. 1.90 Crore ITC Case Due to Lack of Exceptional Circumstances

    Ne Ferro and Alloys Private Limited & Anr. vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12380 (HC-CALCUTTA)

  13. Patna High Court · 07 May 2026
    Patna High Court Upholds GST Demand Under Section 74 for Assessee Who Voluntarily Paid Tax But Omitted Full Interest and Penalty—Non-Response to Show Cause Notice Bars Fresh Claims

    Manju Devi Agarwal v. CBIC & Ors.

    (2026) TaxCorp(IDT) 12379 (HC-PATNA)

  14. Bombay High Court · 07 May 2026
    Bombay High Court Quashes Retrospective GST Cancellation for Want of Reasoned Order in J. N. Lighting India LLP Case

    J. N. Lighting India LLP vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12378 (HC-BOMBAY)

  15. AP High Court · 07 May 2026
    Telangana High Court Upholds Dismissal of Writ Petition Against Show Cause Notice for GST Registration Cancellation, Emphasizes No Judicial Interference Prior to Adjudication

    K K Metal Works v. Superintendent of Central Tax

    (2026) TaxCorp(IDT) 12377 (HC-AP)

  16. Karnataka High Court · 06 May 2026
    Karnataka High Court Partially Upholds Revenue’s Appeal: Involuntary ITC Reversal During GST Inspection Not Conclusive, Proceedings Restored Under Sections 73/74

    The Assistant Commissioner (HPU), CGST Commissionerate, Mysore & Anr. v. Kum Internationals

    (2026) TaxCorp(IDT) 12376 (HC-KARNATAKA)

  17. Karnataka High Court · 06 May 2026
    Karnataka High Court Quashes Assessment Order Passed by Auditing Officer, Emphasizes Jurisdictional Challenge Must Precede Merits

    Sumukha Ventures vs The Joint Commissioner Of Commercial Taxes & Ors

    (2026) TaxCorp(IDT) 12375 (HC-KARNATAKA)

  18. AAR · 04 May 2026
    GST Exemption Denied: Andhra Pradesh AAAR Affirms R&D Services by Sub-Nodal Agencies as Taxable Supplies Where Grant-in-Aid is Consideration

    In the matter of Laila Nutra Private Limited

    (2026) TaxCorp(IDT) 12374 (AAR)

  19. AAR · 05 May 2026
    AAR Tamil Nadu Determines 5% GST Without ITC for Event-Based Food Supply and Outdoor Catering, Regardless of On-Site Service Component

    In the matter of Friends Catering CBE

    (2026) TaxCorp(IDT) 12373 (AAR)

  20. AAR · 05 May 2026
    Tamil Nadu AAR Declares Rooftop Solar Energy Supply Under PPA as GST-Exempt Supply of Goods, Removes Registration Requirement in Both Supplier and Recipient States

    In the matter of Evolve Green Power Private Limited

    (2026) TaxCorp(IDT) 12372 (AAR)

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