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Landmark Rulings

GST landmark rulings

5,380 rulings

  1. Madras High Court · 28 Jan 2026
    Madras High Court Bars Reassessment: Once GST Scrutiny Is Dropped Under Section 61, No Fresh Proceedings Permitted on the Same Issue

    Periyasamy Karthikeyan v. State Tax Officer

    (2026) TaxCorp(IDT) 11915 (HC-MADRAS)

  2. Delhi High Court · 28 Jan 2026
    Delhi High Court Upholds Ex-Parte GST Demand Orders: Non-Response via Chartered Accountant’s Email Not Sufficient Ground for Relief

    Fone Zone NXT Vs. Commissioner of DGST & Anr.

    (2026) TaxCorp(IDT) 11914 (HC-DELHI)

  3. Gujarat High Court · 14 Jan 2026
    Gujarat High Court Upholds Strict Statutory Compliance in Amalgamation: Partial ITC Transfer and Premature Registration Deemed Invalid in Alstom Transport Case

    Alstom Transport India Limited v. Additional Commissioner, CGST & Central Excise (Appeals) & Ors.

    (2026) TaxCorp(IDT) 11913 (HC-GUJARAT)

  4. Karnataka High Court · 14 Jan 2026
    Karnataka High Court Declines Interim Bail on Humanitarian Grounds for Parents Arrested in GST Fraud, Emphasizes Limits of Judicial Sympathy

    E. Ishitha & Anr. Vs. Assistant Commissioner of Commercial Taxes & Ors.

    (2026) TaxCorp(IDT) 11912 (HC-KARNATAKA)

  5. Supreme Court · 14 Jan 2026
    Supreme Court Upholds Bombay High Court Order Mandating Refund of Compensation Cess Credit to Kraft Paper Manufacturer

    Union of India & Ors. vs Sukraft Recycling Private Limited

    (2026) TaxCorp(IDT) 11911 (SC)

  6. Delhi High Court · 15 Jan 2026
    GSTAT Delhi Exonerates Raja Housing Ltd.: No Profiteering Found in GST Collection Despite Non-Disclosure in Customer Receipts

    DGAP Vs. Raja Housing Ltd

    (2026) TaxCorp(IDT) 11910 (HC-DELHI)

  7. Delhi High Court · 13 Jan 2026
    GSTAT Delhi Confirms Profiteering by Cinema Hall for Not Passing GST Rate Cut Benefits on Tickets; Orders Deposit of Rs. 11.88 Lakhs

    DGAP Vs. Bhavya Construction Pvt Ltd (Brahmaramba Cinema), Hyderabad

    (2026) TaxCorp(IDT) 11909 (HC-DELHI)

  8. Orissa High Court · 13 Jan 2026
    Orissa High Court Quashes GST Ex Parte Assessment and Dismissal of Rectification Plea for Failure of Proper Service and Non-Speaking Order in Jindal Steel Case

    Jindal Steel Limited v. Commissioner, Commercial Taxes & GST, Odisha & Anr.

    (2026) TaxCorp(IDT) 11908 (HC-ORISSA)

  9. Supreme Court · 13 Jan 2026
    Supreme Court Clarifies Refund Provision for Statutory Pre-Deposit, Rejects Section 54 Application in GST Dispute

    State of Jharkhand & ors. vs BLA Infrastructure Private Limited

    (2026) TaxCorp(IDT) 11907 (SC)

  10. Gujarat High Court · 23 Jan 2026
    Gujarat High Court Orders Immediate IGST Refund with Interest on Ocean Freight; Overrules Limitation Objection Post-Mohit Minerals Verdict

    Indian Potash Limited vs The Union of India

    (2026) TaxCorp(IDT) 11905 (HC-GUJARAT)

  11. Karnataka High Court · 22 Jan 2026
    Karnataka High Court Orders Refund of Unutilized ITC with Interest to Indian Exporter of Business Support Services; Rejects Revenue’s Intermediary Allegation

    Li And Fung (India) Private Limited Vs. Union of India and Ors.

    (2026) TaxCorp(IDT) 11904 (HC-KARNATAKA)

  12. Orissa High Court · 22 Jan 2026
    Orissa High Court Directs 6% Interest on IGST Ocean Freight Refunds Following Supreme Court's Invalidity Ruling of CIF Contract Notifications

    Paradeep Phosphates Limited Vs Additional Commissioner Goods and Services Tax (Appeals)

    (2026) TaxCorp(IDT) 11903 (HC-ORISSA)

  13. AAR · 22 Jan 2026
    West Bengal AAR Permits ITC on Food & Beverages in Event Management Composite Supplies, Clarifies Invoicing and Tax Rate Applicability

    In the matter of Citius Holidays Private Limited

    (2026) TaxCorp(IDT) 11902 (AAR)

  14. AAR · 22 Jan 2026
    West Bengal AAR Clarifies GST Rate on E-Rickshaw CKD Kits: ‘Essential Character’ Test Key to Vehicle vs. Parts Classification

    In the matter of Navya Electric Vehicle Private Limited

    (2026) TaxCorp(IDT) 11901 (AAR)

  15. Madras High Court · 21 Jan 2026
    Madras High Court Nullifies GST Best Judgment Assessments for FMCG Wholesalers, Citing Absence of Statutory Power under Section 74

    Amritha Marketing Vs The Joint Commissioner of CGST & Central Excise

    (2026) TaxCorp(IDT) 11899 (HC-MADRAS)

  16. Gujarat High Court · 21 Jan 2026
    Gujarat High Court Directs Fresh Refund Processing for Accumulated ITC on Zero-Rated Supplies Where GST Portal Lacked Proper Mechanism

    Jyoti Agro Vs Deputy Commissioner Of State Tax & Anr

    (2026) TaxCorp(IDT) 11898 (HC-GUJARAT)

  17. Calcutta High Court · 21 Jan 2026
    Calcutta High Court Quashes GST Demand for Overstepping Show Cause Notice: Orders Fresh Adjudication Under Section 73 of WBGST/CGST Act

    Vedant Road Carriers Pvt. Ltd. & Anr Vs The Assistant Commissioner of West Bengal State Tax, Jorasanko & Jorabagan Charge & Ors.

    (2026) TaxCorp(IDT) 11897 (HC-CALCUTTA)

  18. Gujarat High Court · 20 Jan 2026
    Writ Jurisdiction Denied for Delay Beyond Statutory Limit in GST Appeal: Gujarat HC Upholds Strict Compliance with Section 107

    Harsh Deepk Shah vs UOI & ors

    (2026) TaxCorp(IDT) 11894 (HC-GUJARAT)

  19. AAR · 20 Jan 2026
    Tamil Nadu AAAR Confirms 28% GST on Acer’s Interactive Flat Panel Display by Rejecting ‘ADP Machine’ Classification

    In the matter of Acer India Private Limited

    (2026) TaxCorp(IDT) 11893 (AAR)

  20. Gujarat High Court · 20 Jan 2026
    Gujarat High Court Orders Release of Seized Gold, Bullion, and Cash; Criticizes Tax Officers for Statutory Lapses and Directs Inquiry

    Reevan Creation Vs State of Gujarat & Ors

    (2026) TaxCorp(IDT) 11892 (HC-GUJARAT)

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