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Landmark Rulings

GST landmark rulings

5,364 rulings

  1. Patna High Court · 21 Jul 2026
    Patna High Court Dismisses Writ, Slaps Rs. 25,000 Cost for Vague Allegations Against GST Demand; Criticizes Petitioner’s Failure to Address Tax Discrepancies

    Umagaurav Private Limited vs The State of Bihar & Ors.

    (2026) TaxCorp(IDT) 14586 (HC-PATNA)

  2. Madras High Court · 14 Jul 2026
    Madras High Court Quashes GST Assessment Initiated Posthumously, Permits Fresh Proceedings Against Legal Heirs

    K Venkatesan Sri Vinayaga Traders Vs The Deputy State Tax Officer

    (2026) TaxCorp(IDT) 12571 (HC-MADRAS)

  3. Supreme Court · 14 Jul 2026
    Anticipatory Bail Denied to Accountant in Mega Fake ITC Scam: Mumbai Sessions Court Finds Prima Facie Active Involvement Beyond Routine Duties

    Ashutosh Pandey S/o Umesh Pandey Vs Directorate General of GST Intelligence

    (2026) TaxCorp(IDT) 12570 (SC)

  4. Madras High Court · 14 Jul 2026
    Madras High Court Invalidates Assessment Order Denying ITC Solely on Supplier’s Later Non-Existence; Mandates Fresh Consideration of Assessee’s Evidence

    Clear Secured Service Private Limited Vs The Assistant Commissioner (ST)

    (2026) TaxCorp(IDT) 12569 (HC-MADRAS)

  5. Madras High Court · 14 Jul 2026
    Madras High Court Orders Reconsideration of ITC Denial Due to GSTR-2A Mismatch and Subsequent Registration of Business Premises for AY 2017-18

    Dot Com Infoway Limited Vs The Joint commissioner of GST (Appeals – I) & Anr

    (2026) TaxCorp(IDT) 12568 (HC-MADRAS)

  6. Karnataka High Court · 13 Jul 2026
    Karnataka High Court Upholds DGGI Criminal Proceedings Against Scrap Dealer for Alleged Rs. 21.11 Crore Fake ITC Availment; Validates Transfer of Investigation from State to Central GST Authorities

    Mohammed Kamran Vs The Senior Intelligence Officer DGGI & Ors

    (2026) TaxCorp(IDT) 12567 (HC-KARNATAKA)

  7. Tripura High Court · 10 Jul 2026
    Tripura High Court Restricts CGST’s Jurisdiction in Demand Proceedings: Time-Bar and Parallel SGST Action Invalidates Part of SCN and Order

    Sri Shekhar Chandra Podder vs Union of India & Ors

    (2026) TaxCorp(IDT) 12566 (HC-Tripura)

  8. Gujarat High Court · 09 Jul 2026
    Gujarat High Court Directs Interest on GST Refund from Date of Original Application Following Illegal Rejection by Revenue

    Kuehne Nagel Pvt. Ltd. & Anr. vs UOI & ors

    (2026) TaxCorp(IDT) 12565 (HC-GUJARAT)

  9. Madras High Court · 09 Jul 2026
    Madras High Court Nullifies GST Order for Erroneous Invocation of Section 74 in Place of Section 73, Directs Fresh Proceedings and Restores Appellate Rights

    WFB Baird and Company India Private Ltd vs State tax Officer

    (2026) TaxCorp(IDT) 12564 (HC-MADRAS)

  10. P&H High Court · 08 Jul 2026
    Punjab & Haryana HC Rules Negative Blocking of ECL Impermissible in Absence of ITC Balance; Revenue Directed to Use Statutory Recovery Process

    Dua Metals vs Union of India and Others

    (2026) TaxCorp(IDT) 12563 (HC-P&H)

  11. Karnataka High Court · 08 Jul 2026
    Karnataka High Court Invalidates GST Registration Cancellation Due to Lack of Material Facts and Non-Application of Mind by Authorities

    Pristine Steels vs State of Karnataka and another

    (2026) TaxCorp(IDT) 12562 (HC-KARNATAKA)

  12. AAR · 08 Jul 2026
    AAAR West Bengal Affirms GST at 5% on Sun Cured Tobacco Leaves: Curing and Basic Handling Do Not Change Commodity Classification

    In the matter of Om Jai Balajee Construction Private Limited

    (2026) TaxCorp(IDT) 12561 (AAR)

  13. AAR · 08 Jul 2026
    West Bengal AAAR Clarifies GST Classification: E-Rickshaw CKD Kits Must Constitute Complete Vehicle for 5% Rate—Partial Component Supply Insufficient

    In the matter of Navya Electric Vehicle Private Limited

    (2026) TaxCorp(IDT) 12560 (AAR)

  14. AAR · 08 Jul 2026
    Odisha AAR Holds CAMPA Payments for Forest Clearance as Taxable Consideration, GST Payable by TRANSCO under RCM

    In the matter of TP Paradeep Transmission Limited

    (2026) TaxCorp(IDT) 12559 (AAR)

  15. AAR · 06 Jul 2026
    Gujarat AAR Confirms 5% GST on Paper Bags under Heading 48194000, Promotes Eco-Friendly Alternatives to Plastic

    In the matter of Canpac Trends Private Limited

    (2026) TaxCorp(IDT) 12558 (AAR)

  16. AP High Court · 06 Jul 2026
    Telangana High Court Invalidates GST Registration Cancellation: Order Based on New Grounds Not Raised in Show Cause Notice

    A.P. Enterprises Vs The Superintendent of Central Tax

    (2026) TaxCorp(IDT) 12557 (HC-AP)

  17. Calcutta High Court · 06 Jul 2026
    Calcutta High Court Quashes GST ITC Denial for AY 2018-19, Orders Re-examination in Light of Retrospective Section 16(5) Amendment

    A2Z Infra Engineering Ltd Vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12556 (HC-CALCUTTA)

  18. Orissa High Court · 03 Jul 2026
    Orissa High Court Affirms Strict Limitation for GST Appeals: Form APL-01 Declaration Triggers Limitation Period

    Sri Balaji Metallics Private Limited Vs Commissioner of CT & GST Cuttack & Ors.

    (2026) TaxCorp(IDT) 12555 (HC-ORISSA)

  19. Karnataka High Court · 02 Jul 2026
    Karnataka High Court Grants Short-Term Transit Anticipatory Bail Under CGST Act to Accused in Rs. 100 Crore Tax Evasion Allegation, Permitting Approach to Chennai Jurisdictional Court

    Vishal @ Vishal Dadaso vs Director General of Goods and Services Tax Intelligence, DGGI

    (2026) TaxCorp(IDT) 12554 (HC-KARNATAKA)

  20. Madras High Court · 02 Jul 2026
    Madras High Court Clarifies Scope of Section 161 GST: No Rectification for Under-Declaration of Ineligible ITC Without Patent Error

    Scals Enterprises vs The Commercial Tax Officer

    (2026) TaxCorp(IDT) 12553 (HC-MADRAS)

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