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Landmark Rulings

GST landmark rulings

5,380 rulings

  1. AAR · 06 Apr 2026
    Tamil Nadu AAAR Confirms ITC Block on Lease Assignment for Construction of Non-Qualifying Manufacturing Facility

    In the matter of Inox Air Products Private Limited.

    (2026) TaxCorp(IDT) 12261 (AAR)

  2. Bombay High Court · 06 Apr 2026
    Bombay High Court Rules Against Consolidated GST Show Cause Notices Across Multiple Years; Mandates Year-wise Notices for Alleged Fraudulent ITC Availment

    Vidarbha Nickel Limited Vs The Commissioner, CGTS & Central Excise, Nagpur and others

    (2026) TaxCorp(IDT) 12260 (HC-BOMBAY)

  3. Bombay High Court · 04 Apr 2026
    Bombay High Court Restricts ITC Blocking under Rule 86A to Available Credit in ECL; Partial Quashing of Revenue’s Order on Procedural Grounds

    Hemang Bipin Varaiya vs The State of Maharashtra & Ors.

    (2026) TaxCorp(IDT) 12259 (HC-BOMBAY)

  4. Bombay High Court · 04 Apr 2026
    Bombay High Court Halts GST Recovery, Orders Re-credit of Over Rs. 1.1 Crores to Refex Industries Due to Premature Ledger Debit in Violation of Statutory Timeline

    Refex Industries Limited vs State of Maharashtra and Ors.

    (2026) TaxCorp(IDT) 12258 (HC-BOMBAY)

  5. Bombay High Court · 04 Apr 2026
    Bombay High Court Restores GST Registration Cancelled for Bona Fide Delay in Filing Returns, Asserts Substantive Rights Over Procedural Lapses

    Jeevach Coating Vs The Deputy Commissioner of State Tax & Ors

    (2026) TaxCorp(IDT) 12257 (HC-BOMBAY)

  6. Delhi High Court · 04 Apr 2026
    Delhi High Court Upholds Clubbing of Multi-Year GST Demands in CCTV Works Contract Rate Dispute—Dismisses Writ, Directs Assessee to Appellate Remedy

    Technosys Integrated Solutions Pvt Ltd Vs. Union of India & Ors.

    (2026) TaxCorp(IDT) 12256 (HC-DELHI)

  7. AP High Court · 02 Apr 2026
    Andhra Pradesh High Court Restricts Transit State GST Officers from Detaining or Confiscating Goods under IGST Act in Interstate Movement

    Golden Traders & Ors. vs The Deputy Assistant Commissioner of State Tax & Anr.

    (2026) TaxCorp(IDT) 12255 (HC-AP)

  8. Bombay High Court · 02 Apr 2026
    Bombay High Court Affirms Statutory One-Year Limitation on ITC Blocking under Rule 86A(3) CGST Rules; Quashes Continued Attachment of NZS Traders Pvt. Ltd.’s Electronic Credit Ledger

    NZS Traders Pvt. Ltd. vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12254 (HC-BOMBAY)

  9. Bombay High Court · 02 Apr 2026
    Bombay High Court Sets Aside Negative Blocking of ITC, Orders Restoration of Rs. 1.42 Crores for Breach of Rule 86A CGST Rules

    Hemang Bipin Varaiya vs The State of Maharashtra & Ors.

    (2026) TaxCorp(IDT) 12253 (HC-BOMBAY)

  10. Bombay High Court · 31 Mar 2026
    Bombay High Court Annuls Refund Rejection for Breach of Rule 92(3) and Violation of Natural Justice in ITC Export Case

    Golden Cryo Pvt. Ltd. v. Union of India & Ors.

    (2026) TaxCorp(IDT) 12248 (HC-BOMBAY)

  11. Madras High Court · 30 Mar 2026
    Madras High Court Sets Aside GST Demand: Clarifies “Unbranded” Wheat Products with Statutory Manufacturer Details Not Liable to Tax as “Branded Goods”

    Narasus Saarathy Enterprises Pvt. Ltd. v. Additional Commissioner of GST & Central Excise

    (2026) TaxCorp(IDT) 12241 (HC-MADRAS)

  12. Karnataka High Court · 30 Mar 2026
    Karnataka High Court Eases ITC Conditions: Bonafide Purchasers Not Liable for Supplier’s GST Default, Reads Down Section 16(2)(c) and Rule 36(4)

    Instakart Services Private Limited vs UOI vs ors

    (2026) TaxCorp(IDT) 12240 (HC-KARNATAKA)

  13. Supreme Court · 27 Mar 2026
    Supreme Court Permits Withdrawal of Article 32 Writ Against Composite Notice; Allows Fresh High Court Challenge in Light of Divergent HC Judgments

    Aparna Collection Vs Union Of India & Ors.

    (2026) TaxCorp(IDT) 12239 (SC)

  14. GSTAT Delhi · 27 Mar 2026
    GSTAT Upholds Rs. 19.86 Lakh Profiteering Against Jyothi Theatre for Not Passing GST Rate Reduction to Cinema-Goers; No Penalty Imposed Due to Retrospective Applicability

    DG Anti Profiteering, Director General of Anti-Profiteering, DGAP vs Jyothi Theatre

    (2026) TaxCorp(IDT) 12238 (GSTAT-Delhi)

  15. GSTAT Delhi · 27 Mar 2026
    GSTAT Delhi Orders LIC HFL Care Homes Ltd. to Refund Profiteered GST Benefit of Rs. 2.31 Crores with 18% Interest to 240 Homebuyers in ‘Jeevan Ananda’ Project

    DG Anti Profiteering, Director General of Anti Profiteering, DGAP vs LIC HFL Care Homes Ltd.

    (2026) TaxCorp(IDT) 12237 (GSTAT-Delhi)

  16. Bombay High Court · 27 Mar 2026
    Bombay High Court Rules GST Inapplicable on Timber Auctions Concluded Pre-GST, Upholds Pre-GST Tax Liability Despite Post-GST Payment Window

    Purushottam Jairam & Company v. State of Maharashtra & Ors.

    (2026) TaxCorp(IDT) 12236 (HC-BOMBAY)

  17. Rajasthan High Court · 27 Mar 2026
    Rajasthan High Court Nullifies Appellate Authority’s Ex Parte Order for Procedural Lapses, Directs Fresh Hearing with Proper Notice to Assessee

    Acme Solar Holdings Limited vs Commissioner (Appeals)

    (2026) TaxCorp(IDT) 12235 (HC-RAJASTHAN)

  18. Bombay High Court · 27 Mar 2026
    Bombay High Court Stays GST Recovery on Leasehold Rights Assignment by Microsoft India, Awaiting Supreme Court Clarification on Land Transfer vs. Supply of Service

    Microsoft Corporation (India) Pvt Ltd Vs State of Maharashtra & Ors.

    (2026) TaxCorp(IDT) 12234 (HC-BOMBAY)

  19. Gujarat High Court · 27 Mar 2026
    Gujarat High Court Nullifies GST Order for Lack of Mandatory Hearings; Reiterates Section 75(4) Safeguards Taxpayer Rights

    Gurukrupa Tradelink Private Limited vs State of Gujarat & Anr.

    (2026) TaxCorp(IDT) 12233 (HC-GUJARAT)

  20. Gujarat High Court · 27 Mar 2026
    Gujarat High Court Mandates GST Refund on Cotton Seed Oil Cakes, Citing Exemption Under Notification No. 02/2017-CT (Rate)

    N H Associates vs Superintendent of Central GST and Central Excise

    (2026) TaxCorp(IDT) 12232 (HC-GUJARAT)

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