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Landmark Rulings

GST landmark rulings

5,380 rulings

  1. Allahabad High Court · 26 Mar 2026
    Allahabad High Court Quashes GST Adjudication Order for Non-Service of Physical Notice Post Registration Cancellation; Reaffirms Statutory Right to Hearing

    Steps Care India vs Commissioner of State Tax and Another

    (2026) TaxCorp(IDT) 12231 (HC-ALLAHABAD)

  2. Gauhati High Court · 26 Mar 2026
    Gauhati High Court Quashes GST Demand for Clerical Error in GSTR-1; Upholds Taxpayer’s Right to Rectify Bona Fide Mistakes and Avail ITC Post Limitation Due to Retrospective Amendment

    ITI Ltd. v. Union of India & Ors.

    (2026) TaxCorp(IDT) 12230 (HC-GAUHATI)

  3. AAR · 25 Mar 2026
    Tamil Nadu AAR Affirms GST Exemption on Medicines and Consumables Provided to In-Patients as Composite Supply of Healthcare Services

    In the matter of Dr. Kamakshi Memorial Hospital Pvt. Ltd.

    (2026) TaxCorp(IDT) 12228 (AAR)

  4. AAR · 25 Mar 2026
    AAR Tamil Nadu Grants GST Exemption for Pure Services in Remediation of Legacy Waste Provided to Governmental Authority

    In the matter of Gorantla Geosynthetics Ltd

    (2026) TaxCorp(IDT) 12227 (AAR)

  5. AP High Court · 25 Mar 2026
    Telangana High Court Upholds Legality of DGGI Arrest in ₹840 Crore GST Evasion Linked to Online Gaming Syndicate; CEO’s Writ Challenging Arrest Dismissed

    Rishi Nand Kishore Gupta vs Union of India

    (2026) TaxCorp(IDT) 12226 (HC-AP)

  6. AAR · 25 Mar 2026
    Tamil Nadu AAR Clarifies: All DDP Export-Related Expenses to be Included in Taxable Value for IGST, ‘Pure Agent’ Exclusion Not Applicable

    In the matter of Arjun Knit Wear

    (2026) TaxCorp(IDT) 12225 (AAR)

  7. AAR · 25 Mar 2026
    Digital Freight Marketplace Ruled as E-Commerce Operator, Not GTA, by Tamil Nadu AAR; GST and TCS Obligations Upheld

    In the matter of A V Cargo Migrators LLP

    (2026) TaxCorp(IDT) 12224 (AAR)

  8. Patna High Court · 24 Mar 2026
    Patna High Court Clarifies Revival of High Court Appeal Rights Under Central Excise and Customs Acts Post-NTT Act Unconstitutionality

    Commissioner of Central Excise & ST, Patna v. Indian Oil Corporation Ltd. & Ors

    (2026) TaxCorp(IDT) 12221 (HC-PATNA)

  9. AAR · 24 Mar 2026
    GST Liable on Indian Medical Association’s Member Services and Seminars: Tamil Nadu AAR Rules Mutuality Principle Inapplicable

    In the matter of The Coimbatore Branch of Indian Medical Association

    (2026) TaxCorp(IDT) 12220 (AAR)

  10. AAR · 24 Mar 2026
    Tamil Nadu AAR Allows Limited ITC on Statutory Employee Transportation for Women, Restricts Period and Conditions Based on Statutory Mandate

    In the matter of AGS Health Private Limited

    (2026) TaxCorp(IDT) 12219 (AAR)

  11. Madras High Court · 24 Mar 2026
    Madras High Court Upholds Restriction of Transitional Cess Credit under GST, Dismisses Sutherland Global Services' Challenge to Notification

    Sutherland Global Services Pvt. Ltd. v. Union of India & Ors.

    (2026) TaxCorp(IDT) 12218 (HC-MADRAS)

  12. Karnataka High Court · 23 Mar 2026
    Karnataka High Court Affirms Mandatory 2-Year Refund Limitation under CGST Act, Allows Writ Remedy for Exceptional Delay in Tax Refunds

    Assistant Commissioner of Central Taxes & Ors. v. Merck Life Science Pvt. Ltd.

    (2026) TaxCorp(IDT) 12213 (HC-KARNATAKA)

  13. Bombay High Court · 23 Mar 2026
    Bombay High Court Invalidates Clubbed SCN Issued Under Section 74 for Multiple FYs; Directs Revenue to Issue Separate Notices

    Kohli Road Lines vs Joint Commissioner, CGST & C.Ex. Audit

    (2026) TaxCorp(IDT) 12212 (HC-BOMBAY)

  14. Gujarat High Court · 23 Mar 2026
    Gujarat High Court Upholds Classification of Minimally Processed Tobacco as “Unmanufactured Tobacco” Under Heading 2401, Rejects Reclassification as “Chewing Tobacco” for GST and Compensation Cess

    Patel Products & Anr. v. Union of India & Ors.

    (2026) TaxCorp(IDT) 12211 (HC-GUJARAT)

  15. Kerala High Court · 20 Mar 2026
    Kerala High Court Invalidates Composite Best Judgment SCN Issued to Unregistered Education Service Provider for Predetermined GST Liability

    Kerala State Self-Financing B.Pharm College Management Association (KSSBCMA) Vs Intelligence Officer

    (2026) TaxCorp(IDT) 12208 (HC-KERALA)

  16. MP High Court · 20 Mar 2026
    Madhya Pradesh High Court Declines Premature Writ Against GST Seizure, Citing Availability of Statutory Remedy and Active Section 74 Proceedings

    Ankit Dubey vs Prinicipal Commissioner Of Central Goods And Service Tax Cgst Bhopal Gst Bhawan And Others

    (2026) TaxCorp(IDT) 12207 (HC-MP)

  17. AP High Court · 20 Mar 2026
    Telangana High Court Upholds Re-blocking of Electronic Credit Ledger Linked to Section 74 Proceedings; Stresses Full Disclosure in Writ Petitions

    Creative Enterprises vs The State of Telangana & Ors.

    (2026) TaxCorp(IDT) 12206 (HC-AP)

  18. Bombay High Court · 20 Mar 2026
    Bombay High Court Allows Assessee to Independently Challenge Partial Retention in Electronic Credit Ledger After Revenue Unblocks Major Portion

    Santosh Steel Enterprises Vs. The State of Maharashtra & Ors.

    (2026) TaxCorp(IDT) 12205 (HC-BOMBAY)

  19. Supreme Court · 20 Mar 2026
    Supreme Court Upholds Telangana High Court’s Rejection of Writ Against GST Show Cause Notice on ITC Availment from Unregistered Dealers

    Trillion Lead Factory Private Ltd vs Superintendent of Central Tax

    (2026) TaxCorp(IDT) 12204 (SC)

  20. AP High Court · 20 Mar 2026
    Telangana High Court Upholds Validity of GST Show Cause Notice on ITC Availment from Non-Existent Suppliers Despite Assessee’s Plea of Vagueness

    Trillion Lead Factory Private Limited v. Superintendent of Central Tax & Ors.

    (2026) TaxCorp(IDT) 12203 (HC-AP)

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