Search
Advanced Search Search with field filters
/adv
Navigation
Home Go to homepage
/home
Direct Tax Income Tax resources
GST GST Acts, Rules & Case Laws
Company Law Companies Act & SEBI
Due Date Tracker Statutory compliance deadlines
/due
Due Date Calendar Calendar view of compliance deadlines
Daily Digest Today's tax updates and articles
/digest
Landmark Rulings

GST landmark rulings

5,380 rulings

  1. AAR · 11 Feb 2026
    Maharashtra AAR Rules 18% GST Under RCM on Mining Lease Royalties, Disregards 5% GST Claim for Mineral Extraction Rights

    In the matter of Ramandeep Upkarsingh Bindra (Black Rock Crusher)

    (2026) TaxCorp(IDT) 11961 (AAR)

  2. Delhi High Court · 11 Feb 2026
    Delhi High Court Refuses Writ Relief in Fake ITC Scam; Directs Petitioners to Statutory Appeals Under CGST Act Amidst Allegations of Bogus Firms and Goods-less Invoices

    CL Products (India) Ltd Ors & Ors Vs Assistant Commissioner CGST

    (2026) TaxCorp(IDT) 11960 (HC-DELHI)

  3. Supreme Court · 11 Feb 2026
    Supreme Court Disallows Torrent Power’s Tariff Adjustment Refund Mechanism for Unconstitutional IGST; Orders Transfer to Consumer Welfare Fund

    Union of India and Anr vs Torrent Power Ltd

    (2026) TaxCorp(IDT) 11959 (SC)

  4. Supreme Court · 11 Feb 2026
    Supreme Court Upholds Delhi High Court’s Decision Denying Writ in ITC Fraud Case, Emphasizes Alternative Remedies for Factual Disputes

    C L International & Anr. vs Additional Commissioner CGST (Delhi West) Commissionerate

    (2026) TaxCorp(IDT) 11958 (SC)

  5. AAR · 10 Feb 2026
    AAR Maharashtra: ‘Masala Paan/Meetha Paan’ Classified as Miscellaneous Edible Preparation, Attracts 18% GST – Not a Composite Supply with Betel Leaf as Principal Item

    In the matter of Sharad Sadashiv Patil

    (2026) TaxCorp(IDT) 11957 (AAR)

  6. AAR · 10 Feb 2026
    Flipkart’s Road Transport Model Recognized as GTA Service; Exemption Granted for Deliveries to Unregistered Consumers: Tamil Nadu AAR

    In the matter of Flipkart India Pvt Ltd

    (2026) TaxCorp(IDT) 11956 (AAR)

  7. Bombay High Court · 10 Feb 2026
    Bombay High Court Declares No Mandatory 7-Day Notice Prior to Summons under Section 70 CGST Act—Compensation Claim for Alleged Detention Rejected in Fake ITC Case

    Kanhaiya Nilambar Jha vs Union of India & Ors.

    (2026) TaxCorp(IDT) 11955 (HC-BOMBAY)

  8. AAR · 10 Feb 2026
    Tamil Nadu AAR: GST on Composite Sale of Land and Residential Construction to be Calculated on Total Consideration with Statutory One-Third Land Deduction—Actual Land Value in Sale Deed Not Permissible

    In the matter of Jaypee Enterprise

    (2026) TaxCorp(IDT) 11954 (AAR)

  9. Bombay High Court · 04 Feb 2026
    Bombay High Court Quashes Lessor’s Recovery of Interest on Delayed GST Due to Non-Issuance of Tax Invoice in Industrial Land Lease Transfer

    Oam Industries India Pvt. Limited Vs. Maharashtra Airport Development Company Ltd

    (2026) TaxCorp(IDT) 11951 (HC-BOMBAY)

  10. Gujarat High Court · 04 Feb 2026
    Gujarat High Court Rules: No Writ Jurisdiction to Extend Time for GST Appeal Beyond Statutory Limit; Strict Adherence to Section 107(4) Mandated

    Ravi Plumbing and Construction v. Union of India & Ors.

    (2026) TaxCorp(IDT) 11950 (HC-GUJARAT)

  11. Allahabad High Court · 04 Feb 2026
    Allahabad High Court Clarifies: Composite Show Cause Notice Under Section 73/74 May Encompass Multiple Tax Periods and Noticees, Limitation to Be Calculated from Earliest Financial Year

    SA Aromatics Pvt Ltd and another vs Union of India and 5 others

    (2026) TaxCorp(IDT) 11949 (HC-ALLAHABAD)

  12. Delhi High Court · 04 Feb 2026
    Delhi High Court Affirms Validity of Summons Issued under Section 70 CGST Act, Finds Petition to Quash Summons Premature at Inquiry Stage in Biri Trader’s Case

    Naveen & Anr. vs Directorate General of Goods and Services Tax Intelligence

    (2026) TaxCorp(IDT) 11948 (HC-DELHI)

  13. AP High Court · 04 Feb 2026
    Telangana High Court Sets Aside Denial of GST Refund on Export of IT Services: Absence of Clear Findings on Intermediary Status Under IGST Act

    Virtusa Systems (India) Private Limited v. Union of India & Ors.

    (2026) TaxCorp(IDT) 11947 (HC-AP)

  14. Supreme Court · 04 Feb 2026
    Supreme Court Upholds Jharkhand HC Order for Refund of Compensation Cess to SAIL, Dismisses State’s Appeal Due to Unexplained Delay and Lack of Merit

    State of Jharkhand & Ors. v. Steel Authority of India Limited

    (2026) TaxCorp(IDT) 11946 (SC)

  15. Jharkhand High Court · 04 Feb 2026
    Jharkhand High Court Orders State Tax Authorities to Process Unutilised Compensation Cess Refund to Steel Authority of India, Rebukes Violation of Natural Justice and Stresses Mandatory Interest

    Steel Authority of India Limited v. State of Jharkhand & Ors.

    (2026) TaxCorp(IDT) 11945 (HC-JHARKHAND)

  16. AP High Court · 03 Feb 2026
    Andhra Pradesh High Court Invalidates Bank Attachment for ITC-Related Interest Recovery Without Prior Adjudication Under GST Law

    Sona Enterprises v. Assistant Commissioner of Central Tax & Anr.

    (2026) TaxCorp(IDT) 11944 (HC-AP) · Section 75(12)

  17. AP High Court · 02 Feb 2026
    Andhra Pradesh High Court Rules Transfer of R&D Unit as Going Concern Not Taxable Supply Under GST, Allows ITC Transfer to Transferee Unit

    Shilpa Medicare Limited vs Union of India & Ors

    (2026) TaxCorp(IDT) 11943 (HC-AP)

  18. Delhi High Court · 02 Feb 2026
    Delhi High Court Quashes GST Demand Over Invalid Service of SCN via Inaccessible Portal Tab, Orders Fresh Adjudication with Personal Hearing

    Anil Kumar Vs. Sales Tax Officer Class II

    (2026) TaxCorp(IDT) 11942 (HC-DELHI)

  19. Madras High Court · 02 Feb 2026
    Madras High Court Restores GST Registration Cancelled for ‘Nil’ Returns, Recognizes Genuine Hardship Cited by Assessee

    Johnson Justin vs The State Tax Officer

    (2026) TaxCorp(IDT) 11941 (HC-MADRAS)

  20. Madras High Court · 02 Feb 2026
    Madras HC Quashes Ex Parte GST Assessment for Inadequate Service: Mandates Use of Alternative Statutory Modes Beyond GST Portal Notices

    V.S. Muruganandam vs The Deputy State Tax Officer -II & Anr.

    (2026) TaxCorp(IDT) 11940 (HC-MADRAS)

Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.


An unhandled error has occurred. Reload ×

Rejoining the server...

Rejoin failed... trying again in seconds.

Failed to rejoin.
Please retry or reload the page.

The session has been paused by the server.

Failed to resume the session.
Please retry or reload the page.