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Landmark Rulings

GST landmark rulings

5,380 rulings

  1. AAR · 16 Feb 2026
    AP AAR Determines 18% GST on Spent Bleaching Earth from Rice Bran Oil Refining, Classifies Under HSN 38029019 as Activated Mineral Product

    In the matter of Sri Venkatarama Gaia Pvt Ltd

    (2026) TaxCorp(IDT) 11983 (AAR)

  2. Bombay High Court · 16 Feb 2026
    Bombay High Court Refuses Anticipatory Bail to Future Group Director in GST Evasion Case, Cites Absence of Arrest Order Under Section 69

    Sunil Biyani v. Union of India

    (2026) TaxCorp(IDT) 11982 (HC-BOMBAY)

  3. Karnataka High Court · 13 Feb 2026
    Karnataka High Court Nullifies IGST Demand of ₹85.51 Crore on Salaries Paid to Foreign Expatriates by Huawei Technologies India, Citing Employer-Employee Relationship and Exclusion under Schedule III of CGST Act

    Huawei Technologies India Private Limited Vs. State of Karnataka & Ors.

    (2026) TaxCorp(IDT) 11981 (HC-KARNATAKA)

  4. AP High Court · 13 Feb 2026
    Andhra Pradesh High Court Orders Reassessment of GST Rate on Industrial Area Road Works; Sets Aside 18% Levy Citing Local Authority Certification

    RK Infracorp Pvt Ltd Vs Assistant Commissioner State Tax & Ors.

    (2026) TaxCorp(IDT) 11980 (HC-AP)

  5. Delhi High Court · 13 Feb 2026
    Delhi High Court Directs GST Authorities to Decide on Clinical Diapers Exemption Plea; Keeps Jurisdiction Issue Open

    Swarnalatha J. & Anr. Vs. Union of India & Anr.

    (2026) TaxCorp(IDT) 11979 (HC-DELHI)

  6. Gujarat High Court · 13 Feb 2026
    Gujarat High Court Rules Limitation for GST Appeal Begins Post-Rectification Rejection, Nullifies Appellate Dismissal for Delay

    New Kailash Suppliers vs State of Gujarat & ors.

    (2026) TaxCorp(IDT) 11978 (HC-GUJARAT)

  7. Bombay High Court · 13 Feb 2026
    Bombay High Court Nullifies IGST Refund Rejection on Ocean Freight, Holds Limitation Runs from Supreme Court’s Mohit Minerals Ruling

    Patanjali Foods Limited vS Deputy Commissioner of State Tax

    (2026) TaxCorp(IDT) 11977 (HC-BOMBAY)

  8. Madras High Court · 13 Feb 2026
    Madras High Court (Madurai Bench) Rules GST Levy Valid on University Affiliation Fees—Affiliation Not Exempt as ‘Admission’ or ‘Examination’ Service

    Bharathidasan University vs The Joint Commissioner of GST (ST-Intelligence) & Anr.

    (2026) TaxCorp(IDT) 11976 (HC-MADRAS)

  9. Calcutta High Court · 13 Feb 2026
    Calcutta High Court Rules Assessment Order Invalid Where Access to Seized Records Denied, Directs Fresh Adjudication Under Section 74 of CGST Act

    Priti Builders vs Deputy Commissioner of State Tax, Bally and Salkia Charge & Ors.

    (2026) TaxCorp(IDT) 11975 (HC-CALCUTTA)

  10. Bombay High Court · 13 Feb 2026
    Bombay High Court Sets Aside GST Cancellation for Mechanical and Non-Speaking Order; Criticizes Use of Cyclostyled Show-Cause Notices

    Om Enterprises Vs The Union of India

    (2026) TaxCorp(IDT) 11974 (HC-BOMBAY)

  11. AP High Court · 13 Feb 2026
    Andhra Pradesh High Court Quashes IGST Refund Recovery Demands as Rule 96(10) Proceedings Lapse Without Saving Clause

    B V L Granites Vs. Additional Commissioner of Central Taxes & Ors.

    (2026) TaxCorp(IDT) 11973 (HC-AP)

  12. AP High Court · 13 Feb 2026
    Andhra Pradesh High Court Declares Retrospective Application of Rule 89(5) Formula Amendment for Inverted Duty Structure Refunds, Orders Reconsideration of Rejected ITC Claims

    AWL Agri Business Ltd Vs. The Joint Commissioner of Central Tax & Ors.

    (2026) TaxCorp(IDT) 11972 (HC-AP)

  13. Karnataka High Court · 12 Feb 2026
    Karnataka High Court Orders Refund of Accumulated ITC to Edible Oil Trader; Rejects Revenue’s Denial under Inverted Duty Structure

    South Indian Oil Corporation v. Assistant Commissioner of Central Tax & Ors.

    (2026) TaxCorp(IDT) 11971 (HC-KARNATAKA)

  14. AAR · 12 Feb 2026
    Rajasthan AAR Clarifies GST Classification: Bus Rooftop AC Condenser Fans and Blowers Taxable as Parts under Heading 8415 at 28% (18% Post-Rationalisation)

    Pee AAR Automotive Technologies Private Limited

    (2026) TaxCorp(IDT) 11970 (AAR)

  15. AAR · 12 Feb 2026
    Tamil Nadu AAR Classifies Corporate Meal Aggregation as Composite Supply of Services, Prescribes 18% GST and Allows Full ITC

    In the matter of Frutta Services Private Limited

    (2026) TaxCorp(IDT) 11969 (AAR)

  16. AAR · 12 Feb 2026
    GST Imposed on Partial Employee Canteen Recoveries: Maharashtra AAR Clarifies Taxability of Subsidized Factory Canteen Services Provided Through Third-Party Vendors

    In the matter of KSB Limited

    (2026) TaxCorp(IDT) 11968 (AAR)

  17. GSTAT New Delhi (principal Bench) · 12 Feb 2026
    GSTAT Delhi Rules Proceedings Initiated Under Section 74 Invalid in Absence of Fraud: Matter Remitted to Proper Officer for Re-determination under Section 73

    Sterling & Wilson Pvt. Ltd. vs Commissioner, Odisha, Commissionerate of CT GST & ors.

    (2026) TaxCorp(IDT) 11967 (GSTAT-New Delhi)

  18. AP High Court · 12 Feb 2026
    Andhra Pradesh High Court Establishes Mud Engineering Contracts as Composite Supply under GST Law: Goods and Services Found Inseparable in Oil India Project

    Halliburton Offshore Services Inc vs UOI & ors

    (2026) TaxCorp(IDT) 11966 (HC-AP)

  19. Bombay High Court · 12 Feb 2026
    Bombay High Court Invalidates Consolidated GST Show Cause Notices Covering Multiple Years, Affirms Year-wise Assessment Mandate under Section 74

    ICAD School of Learning Pvt. Ltd Vs Union of India & Ors

    (2026) TaxCorp(IDT) 11965 (HC-BOMBAY)

  20. Rajasthan High Court · 12 Feb 2026
    Rajasthan High Court Sets Aside GST Appellate Order Due to Breach of Natural Justice: Officer Cannot Adjudicate Appeals Arising from Own Search Authorization

    Ramjilal Mohanlal v. Union of India & Ors.

    (2026) TaxCorp(IDT) 11964 (HC-RAJASTHAN)

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