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Landmark Rulings

GST landmark rulings

5,380 rulings

  1. MP High Court · 06 Mar 2026
    Madhya Pradesh High Court Affirms Broad Appellate Powers Under GST: Dismisses Writ Challenging Cancellation of Registration on Fake Invoice Allegations

    VSR Engineers and Consultants Vs. Union of India & Ors.

    (2026) TaxCorp(IDT) 12154 (HC-MP)

  2. Bombay High Court · 06 Mar 2026
    Bombay High Court Quashes Rs. 54 Crore GST Demand: Adjudication Order Held Void for Mechanical Disposition and Breach of Natural Justice

    Mediaedge CIA India Private Limited Vs Union of India and Others

    (2026) TaxCorp(IDT) 12153 (HC-BOMBAY)

  3. Madras High Court · 06 Mar 2026
    Madras High Court Clarifies ISD ITC Distribution: Distribution Triggered Only Upon Fulfillment of Section 16(2) Conditions, Not Just Invoice Date

    Reliance Jio Infocomm Ltd vs UOI & ors

    (2026) TaxCorp(IDT) 12152 (HC-MADRAS)

  4. Bombay High Court · 06 Mar 2026
    Bombay High Court Orders Immediate Unfreezing of Wipro’s Bank Account; Recovery Under Section 79 Set Aside Due to Credit Note Reconciliation Dispute

    Wipro Limited v. State of Maharashtra & Ors.

    (2026) TaxCorp(IDT) 12151 (HC-BOMBAY)

  5. Gujarat High Court · 05 Mar 2026
    Gujarat High Court Upholds Bank Account Freeze of Fintech Platform for Lapses in Due Diligence over Online Gaming Transactions

    Buckbox Infotech Pvt Ltd. vs Director General of GST Intelligence

    (2026) TaxCorp(IDT) 12148 (HC-GUJARAT)

  6. AP High Court · 05 Mar 2026
    Andhra Pradesh High Court Quashes GST Refund Recovery Orders Post-Omission of Rule 96(10); Directs Reversal of Rs. 11.2 Crore Demand Against Exporter

    Krishna Sai Granites (india) Private Limited Vs The Joint Commissioner Of Central Taxes and Others

    (2026) TaxCorp(IDT) 12147 (HC-AP)

  7. AAR · 05 Mar 2026
    Waste Transport Services to Howrah Municipal Corporation Ruled as GST-Exempt ‘Pure Services’: West Bengal AAR Decision Clarifies Exemption Scope under Sr. No. 3 of Notification No. 12/2017-CT (Rate)

    In the matter of Hari Narayan Singh

    (2026) TaxCorp(IDT) 12146 (AAR)

  8. AAR · 05 Mar 2026
    West Bengal AAR: Security Services to FCI Not GST-Exempt as ‘Pure Services’ to Government Entity

    In the matter of Food Corporation of India

    (2026) TaxCorp(IDT) 12145 (AAR)

  9. AAR · 05 Mar 2026
    Gujarat AAR Clarifies: Paddle Wheel Aerators for Aquaculture Attract 18% GST under HSN 8479, Not Agricultural Machinery

    In the matter of Sagar Aqua Culture Pvt Ltd

    (2026) TaxCorp(IDT) 12144 (AAR)

  10. AAR · 05 Mar 2026
    GST Liability Triggered on Receipt of Mobilisation Advance for Works Contract: Gujarat AAR Rules in Infrastructure Project Case

    In the matter of PC Snehal Construction Private Limited

    (2026) TaxCorp(IDT) 12143 (AAR)

  11. AAR · 03 Mar 2026
    Gujarat AAR Declares GST Exemption for Semen Sorting Services as Animal Husbandry Support, Cites Specific SAC Classification Over Residuary

    In the matter of Jiva Sciences Private Limited

    (2026) TaxCorp(IDT) 12138 (AAR)

  12. Calcutta High Court · 03 Mar 2026
    Calcutta High Court Rules Executive Circular Cannot Retrospectively Deny Refund of Unutilised ITC on Edible Oils; Adani Wilmar Secures Relief

    Adani Wilmar Limited & Anr. v. Assistant Commissioner of State Tax & Ors.

    (2026) TaxCorp(IDT) 12137 (HC-CALCUTTA)

  13. AAR · 03 Mar 2026
    West Bengal AAR Distinguishes GST Rates on Restaurant Food and Hookah Supplies: Separate Tax Treatments for Tobacco and Non-Tobacco Hookah Confirmed

    In the matter of Indian Wire Products Company

    (2026) TaxCorp(IDT) 12136 (AAR)

  14. Rajasthan High Court · 02 Mar 2026
    Rajasthan High Court Defers Adjudication on Zoomcar India’s Challenge Against CGST Circulars, Awaits Supreme Court’s Verdict

    Zoomcar India Private Limited v. Union of India & Ors.

    (2026) TaxCorp(IDT) 12106 (HC-RAJASTHAN)

  15. Allahabad High Court · 02 Mar 2026
    Allahabad High Court Rebukes U.P. State Employees Welfare Corporation for Unlawful Deductions from Retiral Dues; Orders Full Payment Without GST or Advance Recoveries

    Satish Kumar Verma vs Shri Kamta Prasad, Executive Director, U.P. State Employees Welfare Corporation

    (2026) TaxCorp(IDT) 12105 (HC-ALLAHABAD)

  16. Calcutta High Court · 02 Mar 2026
    Calcutta High Court Upholds GST Authority’s Power to Issue SCN under Section 74 for Alleged Fraudulent ITC Availment via Retrospectively Cancelled Suppliers

    Jyoti Tar Products Private Limited & Anr. vs. The Deputy Commissioner, State Tax, Shibpur Charge, WBGST & Ors.

    (2026) TaxCorp(IDT) 12104 (HC-CALCUTTA)

  17. AAR · 02 Mar 2026
    West Bengal AAR: Iced Tea Preparations and Syrups Attract 5% GST; Non-Alcoholic Flavoured Beverages Face 40% GST Amid HSN Classification Dispute

    In the matter of Sage Organics Private Limited

    (2026) TaxCorp(IDT) 12103 (AAR)

  18. Bombay High Court · 02 Mar 2026
    Bombay High Court Affirms GSTAT’s Inherent Power to Grant Interim Relief Despite No Explicit Provision in CGST Act

    The Hongkong and Shanghai Banking Corporation Ltd v. State of Maharashtra & Ors.

    (2026) TaxCorp(IDT) 12102 (HC-BOMBAY)

  19. Madras High Court · 28 Feb 2026
    Madras High Court Permits Assessee to Appeal Order Confirming ITC Denial, Late Fee, and Penalty; Limits Interference Under Article 226

    S.G.K. Blue Metals Vs The Assistant Commissioner of GST & Central Excise

    (2026) TaxCorp(IDT) 12072 (HC-MADRAS)

  20. Calcutta High Court · 28 Feb 2026
    Calcutta High Court Stays Recovery of GST Dues—Order Uploaded in ‘Additional Notices’ Tab Not Valid Service; No Personal Hearing Vitiates Proceedings

    Ramkrishna Banerjee Vs. The Deputy Commissioner of State Tax Srirampur Charge & Ors.

    (2026) TaxCorp(IDT) 12071 (HC-CALCUTTA)

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