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Landmark Rulings

GST landmark rulings

5,367 rulings

  1. Jharkhand High Court · 29 Apr 2026
    Jharkhand High Court Refuses Tata Steel’s Writ Petition Against Section 74 Order, Reinforces Need to Exhaust Statutory Remedies in GST Disputes

    Tata Steel Ltd Vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12351 (HC-JHARKHAND)

  2. Delhi High Court · 29 Apr 2026
    Delhi High Court Affirms Writ Jurisdiction Limited to Inherent Lack of Jurisdiction; Upholds Adjudication Process in Exporter’s GST Refund Dispute

    Mahanadi Exporttek Private Limited vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12350 (HC-DELHI)

  3. AP High Court · 29 Apr 2026
    Andhra Pradesh High Court Quashes GST Demand on Affiliation and NOC Fees: Statutory Functions of Public Universities Held Not Taxable Services

    Jawaharlal Nehru Technological University Kakinada (JNTUK) vs Principal Commissioner of Central Tax

    (2026) TaxCorp(IDT) 12349 (HC-AP)

  4. Delhi High Court · 28 Apr 2026
    Delhi High Court Quashes State GST Proceedings Due to Overlap with Prior CGST Notice; Orders Adjudication Sequence Under Section 6

    TS-294-HCDEL-2026-GST-MAA_JAGDAMBE_ENGINEERING

    (2026) TaxCorp(IDT) 12348 (HC-DELHI)

  5. HP High Court · 28 Apr 2026
    Himachal Pradesh High Court Rules State Cannot Enforce Pre-IBC GST Dues Post-Resolution Plan Approval; Orders Immediate Unblocking of Rs. 4.27 Crore ITC

    Radiant Castings Private Limited Vs. Joint Commissioner of State Taxes & Excise & Anr.

    (2026) TaxCorp(IDT) 12347 (HC-HP)

  6. Bombay High Court · 28 Apr 2026
    Bombay High Court: Appellate Order Invalid for Denying TRAN-1 Credit Based on MVAT System Mismatch, Limits Jurisdiction to Transitional Credit Provisions

    Gunjan Surgical and Scientific Co. v. State of Maharashtra & Ors.

    (2026) TaxCorp(IDT) 12346 (HC-BOMBAY)

  7. Bombay High Court · 28 Apr 2026
    Bombay High Court Sets Aside GST Demand of ₹16.90 Crore on University of Mumbai, Holds Affiliation Fees Not Liable to GST as “Supply” Under CGST/MGST

    University of Mumbai vs. Union of India & Ors.

    (2026) TaxCorp(IDT) 12345 (HC-BOMBAY)

  8. Kerala High Court · 28 Apr 2026
    Kerala High Court Quashes Unilateral Blocking of Input Tax Credit Ledger Under Rule 86A Without Proper Enquiry or Satisfaction

    Icon Ply vs Commissioner of State Tax & Another

    (2026) TaxCorp(IDT) 12344 (HC-KERALA)

  9. Bombay High Court · 27 Apr 2026
    Bombay High Court Upholds Right to File Second GST Refund Application for Omitted Invoices; Rejection Based on Technicality Set Aside

    Valmet Flow Control Pvt. Ltd. v. Union of India & Ors.

    (2026) TaxCorp(IDT) 12342 (HC-BOMBAY)

  10. Uttarakhand High Court · 27 Apr 2026
    Uttarakhand High Court Invalidates GST Assessment Order for Breach of Natural Justice: Absence of Prior Hearing Date Notification Proves Fatal

    Poddar Ispat Pvt. Ltd. v. Office of the Deputy Commissioner & Anr.

    (2026) TaxCorp(IDT) 12341 (HC-UTTARAKHAND)

  11. Uttarakhand High Court · 27 Apr 2026
    Uttarakhand High Court Invalidates GST Assessment Order for Breach of Natural Justice: Absence of Prior Hearing Date Notification Proves Fatal

    Poddar Ispat Pvt. Ltd. v. Office of the Deputy Commissioner & Anr.

    (2026) TaxCorp(IDT) 12340 (HC-UTTARAKHAND)

  12. Bombay High Court · 25 Apr 2026
    Bombay High Court Affirms Retrospective Application of Amended Rule 89(5) for Inverted Duty Refunds on Metro Works Contracts

    CHEC-TPL Line 4 Joint Venture vs Union of India & ors

    (2026) TaxCorp(IDT) 12339 (HC-BOMBAY)

  13. AAR · 09 Apr 2026
    Karnataka AAR Confirms GST Exemption for Pure Labour Contracts on Stand-Alone Residential Dwellings

    In the matter of House Construct Infra

    (2026) TaxCorp(IDT) 12338 (AAR)

  14. Supreme Court · 09 Apr 2026
    Supreme Court Confirms Denial of Anticipatory Bail: Fake ITC Amount Below Rs. 5 Crore Not Sufficient for Cognizable Offence under GST Act

    Harish Wadhwani vs Directorate General of GST Intelligence (DGGI) Raipur & Anr.

    (2026) TaxCorp(IDT) 12337 (SC)

  15. Chhattisgarh High Court · 09 Apr 2026
    Chhattisgarh High Court Denies Anticipatory Bail in GST Case, Affirms Offences Below Rs. 5 Crores as Non-Cognizable and Bailable

    Harish Wadhwani vs Directorate General of GST Intelligence (DGGI) Raipur & Anr.

    (2026) TaxCorp(IDT) 12336 (HC-CHHATTISGARH)

  16. Karnataka High Court · 09 Apr 2026
    Karnataka High Court Quashes GST Reverse Charge on Bank Pigmy Agents’ Salaries, Affirms Employer-Employee Exemption Under Schedule III

    Karnataka Vikas Grameena Bank vs Deputy Commissioner of Commercial Taxes

    (2026) TaxCorp(IDT) 12335 (HC-KARNATAKA)

  17. AAR · 09 Apr 2026
    Karnataka AAR Holds Emergency Care Certificate Courses by Charitable Trusts as Taxable ‘Commercial Training’, Not GST-Exempt ‘Charitable Activity’

    In the matter of Jeeva Raksha Trust

    (2026) TaxCorp(IDT) 12334 (AAR)

  18. Uttarakhand High Court · 09 Apr 2026
    Uttarakhand High Court: GST Registration Cannot Be Cancelled Solely for Filing NIL Returns; Court Stresses Statutory Limits Under Section 29(2)

    Surya Build Creations Vs Commissioner, State Goods and Services Tax, and another

    (2026) TaxCorp(IDT) 12333 (HC-UTTARAKHAND)

  19. Bombay High Court · 09 Apr 2026
    Bombay High Court Invalidates Consolidated GST Show Cause Notice Covering Multiple Financial Years, Upholds Year-wise Assessment Mandate

    Jagruteshwar Metals Pvt. Ltd. Vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12332 (HC-BOMBAY)

  20. Delhi High Court · 24 Apr 2026
    Delhi High Court Upholds GST Demand for FY 2018–19: No Bar under Section 6(2)(b) Where Proceedings Address Distinct Periods and Contraventions

    Ramada Engineering Industry v. Addl. Commissioner (Adjudication), CGST Delhi North & Ors.

    (2026) TaxCorp(IDT) 12331 (HC-DELHI)

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