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Landmark Rulings

GST landmark rulings

5,367 rulings

  1. AAR · 05 May 2026
    AAR Tamil Nadu Rules Employee Transport Cost Sharing by Renault Nissan Not a ‘Supply’ Under GST: No Tax on Nominal Salary Deductions

    In the matter of Renault Nissan Technology & Business Centre India Private Limited

    (2026) TaxCorp(IDT) 12371 (AAR)

  2. AP High Court · 05 May 2026
    Andhra Pradesh High Court Affirms Applicability of 70:30 GST Valuation for Solar EPC Contracts Despite Separate Invoicing

    Tata Power Renewable Energies Limited vs UOI & ors

    (2026) TaxCorp(IDT) 12370 (HC-AP)

  3. AAR · 05 May 2026
    Tamil Nadu AAR Classifies Fan Drive Assembly as Fluid Coupling Under HSN 8483.60, Attracting 18% GST

    In the matter of BorgWarner Cooling Systems (India) Private Limited

    (2026) TaxCorp(IDT) 12369 (AAR)

  4. P&H High Court · 02 May 2026
    Punjab & Haryana High Court Nullifies ₹4.03 Crore GST Penalty for Breach of Natural Justice and Statutory Mandate: No Prior Notice Issued

    Ankur Kampani vs. Union of India & Ors.

    (2026) TaxCorp(IDT) 12368 (HC-P&H)

  5. Delhi High Court · 01 May 2026
    Bombay High Court Restores GST Registration Despite Delay, Asserting Substantive Right to Business Prevails Over Procedural Limitation

    Atul Dnyaneshwar Harale vs The State of Maharashtra

    (2026) TaxCorp(IDT) 12367 (HC-DELHI)

  6. GSTAT Delhi · 01 May 2026
    GSTAT Delhi Orders Fresh DGAP Probe into LDA’s ITC Reversal on Unsold Units Amid Profiteering Allegations

    DG Anti Profiteering, Director General of Anti-Profiteering, DGAP vs Lucknow Development Authority

    (2026) TaxCorp(IDT) 12366 (GSTAT-Delhi)

  7. Gujarat High Court · 01 May 2026
    Gujarat High Court Upholds Denial of ITC for Supplier’s Tax Default, Affirms Validity of Section 16(2)(c) of CGST Act Despite Purchaser’s Good Faith

    Maruti Enterprise vs Union of India

    (2026) TaxCorp(IDT) 12365 (HC-GUJARAT) · Section 16(2)(c)

  8. Bombay High Court · 30 Apr 2026
    Bombay High Court Nullifies Rs. 363 Crore GST Demand: Proceedings Against Non-Existent Amalgamated Entity Ruled Void

    Vodafone Idea Ltd. (Formerly known as Vodafone Mobile Services Ltd.) vs Union of India

    (2026) TaxCorp(IDT) 12364 (HC-BOMBAY)

  9. Bombay High Court · 30 Apr 2026
    Bombay High Court Rules Settlement Damages from Arbitral Award Not Taxable as "Supply" under GST Law

    Tata Sons Private Ltd Vs Union of India & Ors

    (2026) TaxCorp(IDT) 12363 (HC-BOMBAY)

  10. AAR · 30 Apr 2026
    Gujarat AAR Declares GST at 18% on Academic Coaching for School Students; Clarifies Such Coaching is Not Exempt “Education Service”

    In the matter of Sanjaykumar Ishwerlal Sadadiwala

    (2026) TaxCorp(IDT) 12362 (AAR)

  11. AAR · 30 Apr 2026
    Gujarat AAR Holds 18% GST on Electric Bus Services—Electricity Not Treated as 'Fuel' for Concessional Tax Rate

    In the matter of JBM Ecolife Mobility Surat P Ltd

    (2026) TaxCorp(IDT) 12361 (AAR)

  12. Gujarat High Court · 30 Apr 2026
    Gujarat High Court Orders Reconsideration of GST Appeal, Finds Procedural Delays Justified by Legislative Changes and Portal Issues

    Manjulaben Vinod Patel Vs. The Deputy Commissioner of State Tax & Anr

    (2026) TaxCorp(IDT) 12360 (HC-GUJARAT)

  13. Karnataka High Court · 30 Apr 2026
    Karnataka High Court Validates Common Show Cause Notices Under GST for Multiple Financial Years: Revenue’s Intra-Court Appeals Allowed

    The Commissioner of Central Tax vs Chimney Hills Education Society

    (2026) TaxCorp(IDT) 12359 (HC-KARNATAKA)

  14. Delhi High Court · 30 Apr 2026
    Delhi High Court Nullifies GST Demand Due to Ineffective SCN Service via GST Portal, Orders Fresh Adjudication

    NHD Motors Vs The Government of NCT of Delhi & Anr

    (2026) TaxCorp(IDT) 12358 (HC-DELHI)

  15. Karnataka High Court · 30 Apr 2026
    Karnataka High Court Quashes GST Demand on Villa Sale Post-Completion Certificate; Orders Fresh Adjudication Citing Inadequate Consideration of Assessee’s Legal Submissions

    Mangalore Internet City Pvt Ltd Vs. The Superintendent of Central Tax

    (2026) TaxCorp(IDT) 12357 (HC-KARNATAKA)

  16. Calcutta High Court · 30 Apr 2026
    Calcutta High Court Quashes GST Registration Cancellation for Non-Filing of Returns, Orders Restoration Subject to Compliance

    Om Ultimate Techno India Private Limited Vs. Principal Chief Commissioner of CGST and Central Excise & Ors.

    (2026) TaxCorp(IDT) 12356 (HC-CALCUTTA)

  17. AP High Court · 29 Apr 2026
    Andhra Pradesh High Court Clarifies: Mere Cash Deposit in GST Ledger Not Equivalent to Tax Payment—Appropriation to Government Exchequer Essential

    Sona Enterprises vs The State of AP & Anr.

    (2026) TaxCorp(IDT) 12355 (HC-AP)

  18. Jharkhand High Court · 29 Apr 2026
    Jharkhand High Court Declines Writ on Delayed Adjudication, Directs Assessee to Exhaust Appellate Remedy Despite 5-Year Lag and Pre-Deposit Concerns

    Sujata Udit Builders Private Limited Vs. Chief Commissioner, Central Goods and Service Taxes and Central Excise & Ors.

    (2026) TaxCorp(IDT) 12354 (HC-JHARKHAND)

  19. GSTAT Delhi · 29 Apr 2026
    GSTAT Delhi Mandates Refund of Profiteered Amount Including GST in Shukhobrishti Project, Rejects Developer’s Defence of Development Agreement Pricing

    DG Anti Profiteering, Director General of Anti-Profiteering, DGAP vs Bengal Shapoorji Housing Development Pvt. Ltd.

    (2026) TaxCorp(IDT) 12353 (GSTAT-Delhi)

  20. GSTAT Delhi · 29 Apr 2026
    GSTAT Delhi Affirms Profiteering by AMB Cinemas: Anti-Profiteering Mandate under GST Prevails over State Price Controls

    DG Anti Profiteering, Director General Of Anti-Profiteering, DGAP Vs. AMB Cinemas LLP, Hyderabad

    (2026) TaxCorp(IDT) 12352 (GSTAT-Delhi)

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