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Landmark Rulings

GST landmark rulings

5,380 rulings

  1. AAR · 13 Mar 2026
    Karnataka AAR Determines GST Liability on RWA Corpus Fund Collections: Exemption for Maintenance Charges Not Applicable

    In the matter of Apartment Owners Association of Raj Lake View

    (2026) TaxCorp(IDT) 12175 (AAR)

  2. AAR · 13 Mar 2026
    Karnataka AAR Affirms ITC Eligibility on Ancillary Inputs and Capital Goods for Used Car Dealers Opting Margin Scheme

    In the matter of Toyota Mobility Solution and Services India Pvt. Ltd

    (2026) TaxCorp(IDT) 12174 (AAR)

  3. AAR · 13 Mar 2026
    Karnataka AAR Clarifies GST Applicability on RWA Collections: Water, Electricity, and Corpus Fund Charges Deemed Part of Taxable Maintenance Service

    In the matter of Sandeep Vihar Owners Association

    (2026) TaxCorp(IDT) 12173 (AAR)

  4. AAR · 13 Mar 2026
    Karnataka AAR Clarifies GST Exemption Scope for Resident Welfare Associations: Monthly Maintenance Limit, Water Charges, and Advance Funds Addressed

    In the matter of Godrej United Owner’s Association

    (2026) TaxCorp(IDT) 12172 (AAR)

  5. Gujarat High Court · 12 Mar 2026
    Gujarat High Court Invalidates GST Proceedings Under Section 73 Based Solely on E-Way Bill and GSTR-9 Discrepancy, Citing Lack of Fraud or Suppression

    MC Bauchemie India Pvt. Ltd. vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12171 (HC-GUJARAT)

  6. GSTAT Delhi · 12 Mar 2026
    GSTAT - GSTAT Delhi Affirms Rs. 450.18 Crore Profiteering by Tata Play Ltd. for Non-Passing of GST Benefits to Subscribers, Orders Deposit to Consumer Welfare Funds

    DG Anti Profiteering, Director General of Anti-Profiteerin, DGAP vs Tata Play Limited

    (2026) TaxCorp(IDT) 12170 (GSTAT-Delhi)

  7. Bombay High Court · 11 Mar 2026
    Bombay High Court Declares DGGI Cash Seizure Unlawful Under CGST Act, Orders Immediate Refund with Interest to Assessee

    Smurti Waghdhare vs Joint Director & Ors

    (2026) TaxCorp(IDT) 12169 (HC-BOMBAY)

  8. Gujarat High Court · 11 Mar 2026
    Gujarat High Court Upholds Inter-State Transfer of Unutilized ITC Upon Amalgamation, Directs Manual Processing Despite GST Portal Restrictions

    Emerson Process Management (India) Pvt Ltd vs UOI & ors

    (2026) TaxCorp(IDT) 12168 (HC-GUJARAT)

  9. Karnataka High Court · 11 Mar 2026
    Karnataka High Court Rules Confiscation Under Section 130 Bars Parallel Challenge to Section 129; Release of Goods Disallowed Absent Challenge to Confiscation Order

    Commercial Tax Officer & Ors. vs Aaiz Steel & Ors.

    (2026) TaxCorp(IDT) 12167 (HC-KARNATAKA)

  10. CESTAT Chandigarh · 10 Mar 2026
    CESTAT Chandigarh Affirms CENVAT Credit on Waste Disposal and Pollution Survey Services for Coca Cola Bottling Partner; Classifies 'Minute Maid Nimbu Fresh' as Fruit Juice Based Drink

    Kandhari Beverages Pvt Ltd vs Commissioner of Central Excise, Chandigarh-I

    (2026) TaxCorp(IDT) 12166 (CESTAT-CHANDIGARH)

  11. Gujarat High Court · 10 Mar 2026
    Gujarat High Court Grants Regular Bail to Advocate in Alleged GST ITC Scam, Finds No Evidence of Deep Conspiracy

    Rohitkumar Parsotambhai Sanghani Vs. State of Gujarat & Anr.

    (2026) TaxCorp(IDT) 12165 (HC-GUJARAT)

  12. AAR · 09 Mar 2026
    Gujarat AAR Dismisses Advance Ruling on ‘Rice Husk Board’ Classification Citing Lack of Evidence, Overlap with Previous Case, and Non-Compliance with BIS Standards

    In the matter of Vegan Wood Pvt Ltd

    (2026) TaxCorp(IDT) 12163 (AAR)

  13. Allahabad High Court · 09 Mar 2026
    Allahabad High Court Rules Joint Commissioner (Appeals) Has No Power to Remand Refund Appeals under CGST Act; Orders Fresh Decision in Anand & Anand ITC Refund Case

    Anand and Anand (Law Firm) v. The Principal Commissioner Central Goods & Services Tax And 2 Others

    (2026) TaxCorp(IDT) 12162 (HC-ALLAHABAD)

  14. AAR · 09 Mar 2026
    Gujarat AAAR Remands Rice Husk Board Classification Case to AAR for Fresh Decision After Submission of Key Documents

    In the matter of Vegan Wood Private Limited

    (2026) TaxCorp(IDT) 12161 (AAR)

  15. AAR · 09 Mar 2026
    Telangana AAAR Partially Overturns AAR: GST Not Applicable on District Mineral Foundation Contributions; NMET Payments Remain Taxable

    In the matter of The Singareni Collieries Company Limited

    (2026) TaxCorp(IDT) 12160 (AAR)

  16. Bombay High Court · 09 Mar 2026
    Bombay High Court Directs Government Ministries to Decide on Extension and Refunds of Pre-GST Entertainment Tax Incentives for Imagicaaworld Theme Parks

    Imagicaaworld Entertainment Limited vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12159 (HC-BOMBAY)

  17. Delhi High Court · 07 Mar 2026
    Delhi High Court Quashes Ex-Parte GST Orders Due to Inadequate Notice Communication via Portal for FY 2017–18 and 2019–20

    Jarosniv Exports Pvt Ltd Vs. Sales Tax Officer Class II

    (2026) TaxCorp(IDT) 12158 (HC-DELHI)

  18. AP High Court · 07 Mar 2026
    Telangana High Court Refuses Writ Jurisdiction in GST Penalty Dispute, Directs Assessee to GSTAT Following Tribunal Constitution

    Upakar Infra Projects Private Limited Vs. The Commissioner of Customs & Central Tax

    (2026) TaxCorp(IDT) 12157 (HC-AP)

  19. AP High Court · 06 Mar 2026
    Telangana High Court Orders Acceptance of Manual GST Revocation Application After Cancellation for Extended Non-Filing of Returns

    Srinivasa Service Station v. Deputy State Tax Officer & Ors

    (2026) TaxCorp(IDT) 12156 (HC-AP)

  20. Allahabad High Court · 06 Mar 2026
    Allahabad High Court Quashes Remand Order for Non-Service of Written Grounds of Arrest Under GST Act; Clarifies "Reasons to Believe" Need Not Be Furnished to Arrestee

    Jai Kumar Aggarwal v. Directorate General of GST Intelligence & Ors.

    (2026) TaxCorp(IDT) 12155 (HC-ALLAHABAD)

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