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Landmark Rulings

GST landmark rulings

5,367 rulings

  1. Bombay High Court · 18 Apr 2026
    Bombay High Court Directs Emirates to Pursue Statutory Appeal on GST Exemption Dispute for Air Cargo Services; Composite Supply and Ancillary Services at Core of Controversy

    Emirates Vs State of Maharashtra

    (2026) TaxCorp(IDT) 12308 (HC-BOMBAY)

  2. Bombay High Court · 17 Apr 2026
    Bombay High Court Holds Writ Petitions Premature in ITC Blocking Disputes; Directs Assessees to Respond to SCNs, Keeps Challenge to Section 16(2)(c) CGST Act Open

    Karan Agencies Vs. The State Of Maharashtra & Ors.

    (2026) TaxCorp(IDT) 12307 (HC-BOMBAY)

  3. Calcutta High Court · 17 Apr 2026
    Calcutta High Court Quashes GST Refund Rejection for Breach of Mandatory Response Period and Denial of Personal Hearing

    CBF Component Private Limited & Anr Vs The Union of India & Ors.

    (2026) TaxCorp(IDT) 12306 (HC-CALCUTTA)

  4. Bombay High Court · 17 Apr 2026
    Bombay High Court Orders Reconsideration of ITC Refund to SEZ Supplier, Citing Improper Rejection of Additional Evidence at Appellate Stage

    High Performance Plastics India Pvt. Ltd. vs The Additional Commissioner (Appeals)-II & Anr.

    (2026) TaxCorp(IDT) 12305 (HC-BOMBAY)

  5. Gujarat High Court · 17 Apr 2026
    Gujarat High Court Clarifies Limitation Period for GST Appeals: Supreme Court’s COVID Exclusion to Apply, Appeal Within Extended Period Not Time-Barred

    Marvin Enterprise v. State of Gujarat & Ors.

    (2026) TaxCorp(IDT) 12304 (HC-GUJARAT)

  6. AP High Court · 17 Apr 2026
    Andhra Pradesh High Court Upholds Direct GST Recovery from Bank Accounts Post-Assessment, Clarifies No Prior Notice or Authorization Required under Section 79(1)(c)

    V.V.S. Enterprises vs. State of Andhra Pradesh & Ors.

    (2026) TaxCorp(IDT) 12303 (HC-AP)

  7. AAR · 17 Apr 2026
    Maharashtra AAR Holds Employee Canteen Recoveries Taxable Under GST; ITC Blocked Even for Statutory Facility, Notice Pay Not Taxable

    In the matter of Carraro India Private Limited

    (2026) TaxCorp(IDT) 12302 (AAR)

  8. Bombay High Court · 17 Apr 2026
    Bombay High Court Directs Fresh Statutory Appeal on Export Status and Intermediary Classification of CRS Marketing Services, Bars Influence of AAAR Ruling

    Sabre Travel Network (India) Pvt Ltd Vs. Union of India

    (2026) TaxCorp(IDT) 12301 (HC-BOMBAY)

  9. Karnataka High Court · 16 Apr 2026
    Karnataka High Court Quashes Service Tax and GST Demands on Pre-Clinical R&D Services Exported to Overseas Clients: Clarifies Place of Supply Under Notification 4/2019 and Section 13(2) of IGST Act

    Bioneeds India Private Limited & Anr. Vs. The Commissioner of Central Tax

    (2026) TaxCorp(IDT) 12300 (HC-KARNATAKA)

  10. Bombay High Court · 16 Apr 2026
    Bombay High Court Sets Aside Bank Account Attachment – Department’s Direct Recovery from Deceased Assessee’s Son under GST Held Invalid Without Prior Adjudication and Notice

    Navin Vishwanathan Prop. of M/s. Oriental Facility Vs State of Maharashtra and Ors

    (2026) TaxCorp(IDT) 12299 (HC-BOMBAY)

  11. AAR · 16 Apr 2026
    Maharashtra AAR: GST Applies to Employee Canteen and Transport Recoveries, Not on Notice Pay Deductions

    In the matter of Thyssenkrupp Industries India Pvt Ltd

    (2026) TaxCorp(IDT) 12298 (AAR)

  12. AAR · 16 Apr 2026
    Maharashtra AAR Holds GST Payable on Employee Canteen and Transport Recoveries; ITC on Transport Blocked, Exemption Denied for Nominal Recovery from Employees

    In the matter of Wika Instruments (India) Pvt Ltd

    (2026) TaxCorp(IDT) 12297 (AAR)

  13. AAR · 16 Apr 2026
    Ownership of Content Decisive for GST Rate: Maharashtra AAR Rules Printing of Textbooks for State Bureau as Taxable Service Where Content is Customer-Supplied

    In the matter of Maharashtra State Bureau of Textbook Production & Curriculum Research

    (2026) TaxCorp(IDT) 12296 (AAR)

  14. AP High Court · 16 Apr 2026
    Telangana High Court Mandates Separate GST DRC-07 Orders and Temporary Registration for Managing Director to Enable Statutory Appeal

    Bharat Kumar Agarwal v. Joint Commissioner (AE)

    (2026) TaxCorp(IDT) 12295 (HC-AP)

  15. J&K High Court · 15 Apr 2026
    J&K and Ladakh High Court Affirms Budgetary Support Reimbursement for M.S. Scrap Generated During TMT/CTD Bar Manufacturing

    Vijay Steel Industries vs UT of Jammu & Kashmir through State Tax Officer

    (2026) TaxCorp(IDT) 12294 (HC-J&K)

  16. J&K High Court · 15 Apr 2026
    J&K and Ladakh High Court Affirms Budgetary Support Reimbursement for M.S. Scrap Generated During TMT/CTD Bar Manufacturing

    Vijay Steel Industries vs UT of Jammu & Kashmir through State Tax Officer

    (2026) TaxCorp(IDT) 12293 (HC-J&K)

  17. Delhi High Court · 14 Apr 2026
    Delhi High Court Upholds Corrigendum Expanding GST Show Cause Notice Scope Across Financial Years, Cites Supervisory Limits of Writ Jurisdiction

    Manpar Icon Technologies v. Assistant Commissioner, CGST Delhi West & Anr.

    (2026) TaxCorp(IDT) 12292 (HC-DELHI)

  18. Bombay High Court · 14 Apr 2026
    Bombay High Court Quashes GST Registration Cancellation Due to Vague Orders, Upholds Assessee’s Right to Fair Hearing Amidst Proprietor’s Critical Illness

    G.B. Traders v. Union of India & Ors.

    (2026) TaxCorp(IDT) 12291 (HC-BOMBAY)

  19. Madras High Court · 14 Apr 2026
    Madras High Court Sets Aside Enhanced GST Liability Under Section 74, Orders Fresh Determination of Wrongful ITC Availment on Vessel Transport Services

    GU Shipping India Pvt Ltd. vs. Assistant Commissioner of CGST & Central Excise

    (2026) TaxCorp(IDT) 12290 (HC-MADRAS)

  20. AAR · 14 Apr 2026
    Karnataka AAR Holds RWA’s Recovery of Water Charges Forms Composite Taxable Supply; Aggregation with Maintenance Charges Mandatory for Rs. 7,500 GST Exemption Threshold

    In the matter of Prestige North West Country Owners Associations (PNWCOA)

    (2026) TaxCorp(IDT) 12289 (AAR)

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