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Landmark Rulings

GST landmark rulings

5,545 rulings

  1. GSTAT Chennai · 09 Sep 2026
    GSTAT Chennai Rules Division Bench Must Hear Appeal on Disputed ITC in Amalgamation: Legal Questions Raised Under Sections 16 and 18 of CGST Act

    Assistant Commissioner of GST & Central Excise, Villupuram Division, Chennai Outer Commissionerate vs Rockman Industries Limited

    (2026) TaxCorp(IDT) 14748 (GSTAT-Chennai)

  2. AAR · 08 Sep 2026
    Delhi High Court Affirms Appellate Forum as Primary Remedy for CGST Penalty Disputes; Rejects Writ on Officer Competence Citing Statutory Notifications and Circulars

    Rohit Garg & Ors vs Union of India & Ors

    (2026) TaxCorp(IDT) 14747 (AAR)

  3. AAR · 08 Sep 2026
    West Bengal AAR Clarifies Nil GST Applicability on Uncoated Paper Supplied for Exercise Book Manufacture—Actual Use by Recipient is Decisive

    In the matter of Radha Paper Agencies

    (2026) TaxCorp(IDT) 14746 (AAR)

  4. AAR · 08 Sep 2026
    West Bengal AAR Affirms Use-Based GST Exemption for Ruled/Lined Paper Sheets, Clarifies Classification and Supply Chain Tax Liability

    In the matter of Mangalam Kallani HUF

    (2026) TaxCorp(IDT) 14745 (AAR)

  5. AAR · 08 Sep 2026
    West Bengal AAR: No GST on Actual Electricity Charges Recovered by Premises Maintenance Service Provider Acting Deemed ‘Pure Agent’—Despite Failing Contractual Test

    In the matter of DH Maintenance Limited

    (2026) TaxCorp(IDT) 14744 (AAR)

  6. Supreme Court · 07 Sep 2026
    Supreme Court Upholds Quashing of ₹363 Crore GST Demand Against Defunct Entity Post-Amalgamation: Proceedings Against Merged Companies Deemed Invalid

    UOI & anr vs Vodafone Idea Limited

    (2026) TaxCorp(IDT) 14743 (SC)

  7. Bombay High Court · 07 Sep 2026
    Bombay High Court Sets Aside Pre-Mature Order under CGST Section 74A(5); Orders Recovery of Costs from Erring Officer for Denial of Statutory Opportunity and Violation of Natural Justice

    Hind Maha Mineral LLP Vs. The State of Maharashtra, through its Secretary, Department of Goods and Services Tax, Mumbai and others

    (2026) TaxCorp(IDT) 14742 (HC-BOMBAY)

  8. Supreme Court · 07 Sep 2026
    Supreme Court Upholds Availability of Statutory Appeal under CGST Act, Dismisses Sodexo India’s Plea Against GST Adjudication Proceedings

    Sodexo India Services Private Limited vs Union of India & Anr.

    (2026) TaxCorp(IDT) 14741 (SC)

  9. GSTAT Bengaluru · 07 Sep 2026
    GSTAT Bengaluru Remands ITC Disallowance Case: GSTR-2A/GSTR-3B Mismatch Alone Not Sufficient for Denial Without Proper Enquiry or Reasoned Order

    Peekay Industries vs Commissioner of Commercial Taxes, Karnataka

    (2026) TaxCorp(IDT) 14740 (GSTAT-Bengaluru)

  10. GSTAT Kolkata · 07 Sep 2026
    GSTAT Kolkata Affirms Refund of Accumulated ITC on Packaged Tea, Clarifies Scope of “Inputs” and Rejects Revenue’s Misinterpretation of Circulars

    The Pr. Commissioner CGST & CX, Siliguri Commissionerate Vs North Bengal Tea & Allied

    (2026) TaxCorp(IDT) 14739 (GSTAT-Kolkata)

  11. Supreme Court · 04 Sep 2026
    Supreme Court Upholds Gujarat HC’s View: Assignment of Leasehold Rights in Industrial Land Not Liable to GST as Supply of Service

    The Deputy Commissioner & Anr Vs Jubilee Engineers

    (2026) TaxCorp(IDT) 14738 (SC)

  12. Madras High Court · 04 Sep 2026
    Madras High Court Nullifies GST Assessments on Seigniorage and DMFT Charges; Mandates Partial Pre-deposit and Fresh Adjudication

    Good Luck Exports Vs The State Tax Officer

    (2026) TaxCorp(IDT) 14737 (HC-MADRAS)

  13. Bombay High Court · 04 Sep 2026
    Bombay High Court Declines Interim Relief in GST Registration Cancellation Due to Non-Operation from Declared Business Premises

    Mahalasa Constructions Private Limited Vs. Union of India & Ors.

    (2026) TaxCorp(IDT) 14736 (HC-BOMBAY)

  14. Gujarat High Court · 04 Sep 2026
    Gujarat High Court Voids Retrospective IGST Refund Restriction: Absence of Saving Clause after Rule 96(10) Omission Shields Exporter from Refund Denial

    Maldeep Catalysta Private Limited Vs The Union of India & Ors

    (2026) TaxCorp(IDT) 14735 (HC-GUJARAT)

  15. Madras High Court · 04 Sep 2026
    Madras High Court Orders Fresh Adjudication of Tax Demands Against Firm, Conditions Remand on Full Tax Payment After Notice Service Dispute

    SSI Production Vs Assistant Commissioner (ST)

    (2026) TaxCorp(IDT) 14734 (HC-MADRAS)

  16. Madras High Court · 04 Sep 2026
    Madras High Court Overturns GST Assessment Order: Reversal of ITC on Reverse Charge Supplies Found Erroneous, Case Remanded for Fresh Adjudication

    SVS Transport Vs The State Tax Officer

    (2026) TaxCorp(IDT) 14733 (HC-MADRAS)

  17. Supreme Court · 03 Sep 2026
    Supreme Court Directs Petitioner to Pursue Representation Before GSTAT President for Institutional Reforms in GSTAT Appeals Process

    Society for Protection of Culture, Heritage, Environment, Traditions and Promotion of National Awareness (Also known as SPCHETNA) vs Union of India & Ors.

    (2026) TaxCorp(IDT) 14732 (SC)

  18. Supreme Court · 03 Sep 2026
    Supreme Court Relaxes Bail Condition in GST Evasion Case, Declines Requirement of Security Bond Matching Alleged Tax Liability

    Manmohan Singh vs State of Jharkhand

    (2026) TaxCorp(IDT) 14731 (SC)

  19. Madras High Court · 03 Sep 2026
    Madras High Court Nullifies GST Assessment for Disregarding Safari Retreats Doctrine on ITC for Construction-Leasing; Orders Refund and Fresh Consideration

    ESNP Property Builder and Developers Private Limited Vs State Tax Officer

    (2026) TaxCorp(IDT) 14730 (HC-MADRAS)

  20. Madras High Court · 03 Sep 2026
    Madras High Court Orders Refunds and Disposal of Pending GST Proceedings in Light of Supreme Court’s Goodluck India Ruling on Deletion of Rule 96(10)

    Global Calcium Private Limited vs Union of India & Ors

    (2026) TaxCorp(IDT) 14729 (HC-MADRAS)

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