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Landmark Rulings

GST landmark rulings

5,367 rulings

  1. AAR · 14 Apr 2026
    Karnataka AAR Grants GST Exemption on Printing of Exam Question Papers for Universities, Citing Direct Nexus with Examination Conduct

    In the matter of Codeword Process and Printers

    (2026) TaxCorp(IDT) 12288 (AAR)

  2. AAR · 13 Apr 2026
    Karnataka AAR: Margin Scheme for GST on Second-Hand Cars Subject to Factual Proof—Benefit Denied for Lack of Documentary Evidence

    In the matter of Shri Ramanujam Tulsi Ramadas

    (2026) TaxCorp(IDT) 12287 (AAR)

  3. AAR · 13 Apr 2026
    Karnataka AAR Determines GST Classification of Biodiesel-HSD Blends by Petroleum Content, Distinct Tariff for Each Blend Ratio

    In the matter of M11 Energy Transition Pvt Ltd

    (2026) TaxCorp(IDT) 12286 (AAR)

  4. GSTAT Delhi · 13 Apr 2026
    GSTAT Delhi Orders Seamless Digital Transfer of Appeal to State Bench, Emphasizes Registry’s Duty to Facilitate Justice

    Manobendra Ghoshal VS The Additional Commissioner Of Cgst Delhi & Anr

    (2026) TaxCorp(IDT) 12285 (GSTAT-Delhi)

  5. AAR · 13 Apr 2026
    Karnataka AAR Affirms GST on Villas Built Under Joint Development Agreements Even if Construction is Outsourced; Land Value Statutorily Capped at One-Third

    In the matter of Varaha Land Private Limited

    (2026) TaxCorp(IDT) 12284 (AAR)

  6. AAR · 13 Apr 2026
    Maharashtra AAR Rules "Pooja Oil" Blended for Ritual Use as Inedible, Classifies Under CH 1518 for 5% GST Due to Intended Non-Edible Application

    In the matter of Sapna Hitech Private Limited

    (2026) TaxCorp(IDT) 12283 (AAR)

  7. MP High Court · 13 Apr 2026
    Madhya Pradesh High Court Denies Writ Relief to Construction Contractor for Non-Participation in GST Proceedings, Reaffirms Need for Exhaustion of Statutory Remedies

    Sanjay Paliya Contractor v. State of Madhya Pradesh & Ors.

    (2026) TaxCorp(IDT) 12282 (HC-MP)

  8. Gujarat High Court · 13 Apr 2026
    Gujarat High Court Quashes GST Demand for Failure to Grant Statutory Personal Hearing Despite Assessee’s “No” Selection in SCN Reply

    Komal Jayeshbhai Hemavat v. State Tax Officer (4) & Anr

    (2026) TaxCorp(IDT) 12281 (HC-GUJARAT)

  9. Madras High Court · 09 Apr 2026
    Madras High Court Overturns ₹159.85 Crore GST Demand on City Union Bank, Orders Reassessment After Exempt Supply Mismatch and Double Taxation Allegations

    Tvl. City Union Bank Limited vs The Commercial Tax Officer & Anr.

    (2026) TaxCorp(IDT) 12280 (HC-MADRAS)

  10. Madras High Court · 09 Apr 2026
    Madras HC Orders Reconsideration of GST Amnesty Waiver Application; Human Error in Penalty Allocation Not a Bar to Merits-Based Review

    Big Peat Company vs The State Tax Officer & Ors.

    (2026) TaxCorp(IDT) 12279 (HC-MADRAS)

  11. Bombay High Court · 08 Apr 2026
    Bombay High Court Quashes State’s Provisional Bank Account Attachment for Parallel Proceedings in GST Fraud Case; Reaffirms Primacy of Central Authority under Section 6(2)(b) of CGST Act

    B. B. Metal Vs Joint Commissioner of State Tax & Ors.

    (2026) TaxCorp(IDT) 12278 (HC-BOMBAY)

  12. AAR · 08 Apr 2026
    Karnataka AAR Rules GST Not Applicable on Bank Rebates for Excise Duty Payments via Corporate Card in Liquor Manufacturing Sector

    In the matter of John Distilleries Pvt. Ltd

    (2026) TaxCorp(IDT) 12277 (AAR)

  13. AAR · 08 Apr 2026
    Contribution of Developed Leasehold Land and Hotel Project to LLP for Partnership Interest Constitutes Taxable Supply of Service under GST

    In the matter of Aryapride Hotel And Convention Private Limited

    (2026) TaxCorp(IDT) 12276 (AAR)

  14. Jharkhand High Court · 10 Apr 2026
    Jharkhand High Court Declines Blanket GST Immunity for Local Bodies, Directs Them to Exhaust Statutory Appeals

    Jugsalai Nagar Parishad vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12275 (HC-JHARKHAND)

  15. Bombay High Court · 10 Apr 2026
    Bombay High Court Quashes Arbitrary Bank Account Attachment Under GST, Citing Non-Compliance with Provisions and Supreme Court Guidelines

    Nivara Infradevelopers LLP v. Union of India & Ors

    (2026) TaxCorp(IDT) 12274 (HC-BOMBAY)

  16. Bombay High Court · 08 Apr 2026
    Bombay High Court Quashes Arbitrary Bank Account Attachment Under GST, Citing Non-Compliance with Provisions and Supreme Court Guidelines

    Nivara Infradevelopers LLP v. Union of India & Ors

    (2026) TaxCorp(IDT) 12273 (HC-BOMBAY)

  17. Rajasthan High Court · 08 Apr 2026
    Rajasthan High Court Upholds Denial of GST Registration in Rajasthan Due to Non-Filing of Returns in Tamil Nadu: Parallel Compliance Obligations Reaffirmed for Multi-State Registrants

    Leighton India Contractors Private Limited Vs Union Of India & Ors

    (2026) TaxCorp(IDT) 12272 (HC-RAJASTHAN)

  18. Orissa High Court · 08 Apr 2026
    Orissa High Court Quashes GST Demand, Interest, and Penalty for Reversed ITC on Alleged Bogus Supplier, Citing Lack of Independent Inquiry and Double Taxation

    Manoja Kumar Nayak & anr. v. Commissioner, GST & Central Excise & Ors.

    (2026) TaxCorp(IDT) 12271 (HC-ORISSA)

  19. Bombay High Court · 08 Apr 2026
    Bombay High Court Nullifies GST Registration Cancellation for Lack of Reasoned Order; Directs Fresh Adjudication with Proper Examination of ITC Claims

    Florida Solvent Private Limited vs. Superintendent, CGST & Central Excise & Ors.

    (2026) TaxCorp(IDT) 12270 (HC-BOMBAY)

  20. Bombay High Court · 08 Apr 2026
    Bombay High Court Allows Fresh Refund Application for Time-Barred Excise Rebate under GST Transitional Provisions

    ABB Limited & Siemens Ltd. vs. Union of India

    (2026) TaxCorp(IDT) 12269 (HC-BOMBAY)

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