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Landmark Rulings

GST landmark rulings

5,380 rulings

  1. Gujarat High Court · 02 Feb 2026
    Gujarat High Court Upholds Mandatory GST Appellate Tribunal Appeal Route, Denies Writ Petition Against Section 74 and 107 Orders

    Natubhai Uttambhai Odd vs The Additional Commissioner (Anti-Evasion) & Ors.

    (2026) TaxCorp(IDT) 11939 (HC-GUJARAT)

  2. Calcutta High Court · 31 Jan 2026
    Calcutta High Court Quashes GST Demand on Dicalcium Phosphate: Adjudication Order Set Aside for Exceeding Show Cause Notice Scope

    Duakem Pharma Pvt. Ltd. & Anr. Vs. The Deputy Commissioner of Revenue & Ors.

    (2026) TaxCorp(IDT) 11938 (HC-CALCUTTA)

  3. Gujarat High Court · 31 Jan 2026
    Gujarat High Court Nullifies GST Detention Order for Delay in Portal Upload and Violation of Assessee’s Right to Personal Hearing

    Trillion Lead Factory Private Limited vs The State Tax Officer ENF DIV-2 & Anr.

    (2026) TaxCorp(IDT) 11937 (HC-GUJARAT)

  4. MP High Court · 31 Jan 2026
    Madhya Pradesh HC Grants Bail to GST Consultant Accused Under CGST Act Post Completion of Investigation Citing Supreme Court Precedent

    Shivam Sadhwani vs Union of India and Others

    (2026) TaxCorp(IDT) 11936 (HC-MP)

  5. Orissa High Court · 31 Jan 2026
    Orissa High Court Refuses Writ Relief for GST Adjudication, Directs Assessee to Mandatory GSTAT Appeal Within Prescribed Timelines

    Cordant Engineerings India Private Ltd. Vs. The State Tax Officer, CT & GST, Bhubaneswar-III Circle & Ors.

    (2026) TaxCorp(IDT) 11935 (HC-ORISSA)

  6. Kerala High Court · 30 Jan 2026
    Kerala High Court Affirms Portal-Based Notice Service as Legally Sufficient, Upholding Dismissal of Writ Appeals

    T K Navas vs Commissioner of Goods and Service Taxes & Ors.

    (2026) TaxCorp(IDT) 11933 (HC-KERALA)

  7. Bombay High Court · 30 Jan 2026
    Bombay High Court Orders Revival of GST Registration, Citing Violation of Assessee’s Right to Hearing and Absence of Outstanding Dues

    Kishore Nichani Vs Union of India & Ors

    (2026) TaxCorp(IDT) 11932 (HC-BOMBAY)

  8. Gujarat High Court · 30 Jan 2026
    Strict Adherence to GST Appeal Limitation: Gujarat High Court Declines to Condone Delay Beyond Statutory Cap, Rejects Assessee’s Pleas

    Agrawal Enterprises Vs. State of Gujarat & Ors.

    (2026) TaxCorp(IDT) 11931 (HC-GUJARAT)

  9. Supreme Court · 30 Jan 2026
    GST Notice Uploaded on Portal Constitutes Valid Service: Supreme Court Upholds Kerala High Court Decision

    T K Navas vs Commissioner of Goods and Service Taxes & Ors.

    (2026) TaxCorp(IDT) 11930 (SC)

  10. Madras High Court · 30 Jan 2026
    Madras High Court Sets Aside Bank Attachment of Former Directors in Company Under Liquidation: Personal Liability under Section 88(3) GST Act Requires Strict Pre-conditions

    N.Ramkhuar Narasimhan & Anr. v. Assistant Commissioner (ST) & Anr.

    (2026) TaxCorp(IDT) 11929 (HC-MADRAS)

  11. Delhi High Court · 29 Jan 2026
    GSTAT Upholds Rs. 1 Crore Profiteering Against Transcon Sheth Creators for Non-Passing of ITC Benefits in Mumbai Real Estate Project; Refund with Interest Ordered to Homebuyers

    DGAP Vs. Transcon Sheth Creators Pvt. Ltd.

    (2026) TaxCorp(IDT) 11927 (HC-DELHI)

  12. Delhi High Court · 29 Jan 2026
    GSTAT Delhi Upholds Profiteering Charge against PAN Realtors: Refund of ITC Benefit Ordered for Pre-OC Homebuyers in "PAN Oasis"

    DGAP Vs. Pan Realtors Pvt. Ltd.

    (2026) TaxCorp(IDT) 11926 (HC-DELHI)

  13. Delhi High Court · 29 Jan 2026
    GSTAT Delhi Orders Kolte Patil Developers to Refund Profiteered GST Amount with Interest to Homebuyers within Three Months

    DGAP Vs. Kolte Patil Developers Ltd

    (2026) TaxCorp(IDT) 11925 (HC-DELHI)

  14. AAR · 15 Jan 2026
    Kerala AAR Confers GST Exemption on Clinical Dermatology Services for Treatment of Skin Ailments, Excludes Purely Cosmetic Procedures

    In the matter of Advanced Hair Restoration India Private Limited

    (2026) TaxCorp(IDT) 11924 (AAR)

  15. AAR · 15 Jan 2026
    Kerala AAR Exempts Centage Charges for Project Management Consultancy Rendered by PSU to Government Departments and Local Authorities, Recognizes Services as ‘Pure Services’ Under GST Law

    In the matter of Steel Industrials Kerala Ltd

    (2026) TaxCorp(IDT) 11923 (AAR)

  16. AAR · 14 Jan 2026
    Kerala AAR Affirms Full ITC Eligibility for Dealers in Second-Hand Luxury Cars on Non-Vehicle Inputs, Margin Scheme Supplies with Nil Margin Not Treated as Exempt

    In the matter of GoExotic Plus91 Motors Private Limited

    (2026) TaxCorp(IDT) 11922 (AAR)

  17. AP High Court · 14 Jan 2026
    Telangana High Court Strikes Down Mandatory Monthly ITC Distribution Rule as Ultra Vires CGST Act; Audit Show Cause Notice Quashed

    BirlaNu Ltd Vs Union of India and 3 others

    (2026) TaxCorp(IDT) 11921 (HC-AP)

  18. Allahabad High Court · 13 Jan 2026
    Allahabad High Court Sets Aside GST Orders Under Section 74: Lack of Evidence for Circular Trading and ITC Wrongful Availment, No Mandatory Requirement for Toll Receipts

    Raghuvansh Agro Farms Ltd. v. State of Uttar Pradesh & Ors.

    (2026) TaxCorp(IDT) 11920 (HC-ALLAHABAD)

  19. Rajasthan High Court · 16 Jan 2026
    Rajasthan High Court Denies Bail in Rs. 40 Crore GST Evasion Case, Citing Organised Fraud and Public Revenue Impact

    Narendra Choudhary vs Union of India

    (2026) TaxCorp(IDT) 11919 (HC-RAJASTHAN)

  20. Gujarat High Court · 16 Jan 2026
    Gujarat High Court Quashes Forced ITC Reversal; Orders GST Portal Reopening for Rectification of Return Mismatches on Post-Sale Discounts

    Shree Ambica Auto Sales and Service & Anr. v. Union Bank of India & Anr.

    (2026) TaxCorp(IDT) 11918 (HC-GUJARAT)

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