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Landmark Rulings

GST landmark rulings

5,364 rulings

  1. Gujarat High Court · 02 Jul 2026
    Gujarat High Court Upholds Rejection of GST Refund; Finds Coaching Institute’s Duress Claim After Voluntary Payment an Afterthought

    Hirenkumar Valjibhai Sankhalava v. Office of Deputy Commissioner of State Tax

    (2026) TaxCorp(IDT) 12552 (HC-GUJARAT)

  2. Orissa High Court · 02 Jul 2026
    Orissa High Court Rules Revenue Cannot Withhold GST Refund Solely on Anticipated Appeal; Refusal without Pending Proceedings Deemed Legally Unsustainable

    Rashmi Agency Vs Deputy Commissioner CT & GST & Ors

    (2026) TaxCorp(IDT) 12551 (HC-ORISSA)

  3. Gauhati High Court · 01 Jul 2026
    Gauhati High Court Mandates Exclusion of Rectification Proceedings Period in GST Appeal Limitation Calculations: Section 14 of Limitation Act Held Applicable

    Debabrata Bhowmick v. Union of India & Ors

    (2026) TaxCorp(IDT) 12550 (HC-GAUHATI)

  4. Bombay High Court · 01 Jul 2026
    Bombay High Court Nullifies GST Proceedings Due to Improper Digital Service and Denial of Personal Hearing

    Evergreen Recyclekaro (India) Limited Vs Principal Commissioner of State Tax, Konkan Bhavan, Belapur & Ors

    (2026) TaxCorp(IDT) 12549 (HC-BOMBAY)

  5. Calcutta High Court · 01 Jul 2026
    Calcutta High Court Invalidates Single Show Cause Notice Covering Multiple Financial Years Under GST Law: SBI Case Sets Limitation Benchmark

    State Bank of India vs Commercial Central Goods and Service Tax and Central Excise, SLG Commissionerate

    (2026) TaxCorp(IDT) 12548 (HC-CALCUTTA)

  6. Supreme Court · 01 Jul 2026
    Supreme Court Upholds GST Authorities’ Power of Arrest Under Section 69: Writ Petition Challenging Constitutional Validity Dismissed

    Rakesh Kumar vs Union of India & Anr.

    (2026) TaxCorp(IDT) 12547 (SC)

  7. Gujarat High Court · 30 Jun 2026
    Gujarat High Court Affirms: No Refund of Pre-GST VAT Credit Transitioned to GST—Re-credit Permitted for Utilization, Not Refund

    Dilip Babubhai Patel vs State of Gujarat & Anr.

    (2026) TaxCorp(IDT) 12546 (HC-GUJARAT)

  8. GSTAT Delhi · 30 Jun 2026
    GSTAT Principal Bench Transfers ITC Refund Appeals to Ghaziabad, Flags Portal Error Listing Departmental Officers as Appellants

    Commissioner of CGST, Noida Commissionerate through Assistant Commissioner, Division-VI vs CGS Apparel Pvt. Ltd

    (2026) TaxCorp(IDT) 12545 (GSTAT-Delhi)

  9. GSTAT Delhi · 30 Jun 2026
    GSTAT Delhi Mandates Dual Mode of Service on Revenue: Registered Post Directed After E-Service Failure in GST Appeal

    A & T Security Services Private Limited vs Additional Commissioner, CGST Delhi West & Ors.

    (2026) TaxCorp(IDT) 12544 (GSTAT-Delhi)

  10. Madras High Court · 29 Jun 2026
    Madras High Court Upholds GST Recovery from Bank Account of Former Partner for Firm’s Tax Dues Under Section 79(1)(c)(i)

    VRAA and Co. vs Assistant Commissioner of GST and Central Excise Guindy division, chennai south

    (2026) TaxCorp(IDT) 12543 (HC-MADRAS)

  11. Madras High Court · 29 Jun 2026
    Madras High Court Nullifies GST Assessment Order for Granite Dealer Due to Non-Consideration of ITC Reversal in GSTR-9; Orders Fresh Adjudication

    Gowdappa Biddappa Sole Proprietor of Tvl Anand Granite Works Vs Assistant Commissioner (ST)(FAC)

    (2026) TaxCorp(IDT) 12542 (HC-MADRAS)

  12. Bombay High Court · 29 Jun 2026
    Bombay High Court Nullifies GST Demand Over Denial of Mandatory Personal Hearing under Section 75(4) of CGST Act in Airtech Services Case

    Mahalakshmi Airtech Services & Anr Vs Deputy Commissioner of State Tax, Nagpur and Anr

    (2026) TaxCorp(IDT) 12541 (HC-BOMBAY)

  13. Bombay High Court · 26 Jun 2026
    Bombay High Court Annuls Rs. 42.65 Crore GST Demand Against Amalgamated Entity Due to Defective Show Cause Notice Issued to Non-Existent Company

    Kanakia Spaces Realty Private Limited vs Union of India & Ors

    (2026) TaxCorp(IDT) 12540 (HC-BOMBAY)

  14. AAR · 26 Jun 2026
    Compensation for Transit Losses Not Taxable Under GST: Gujarat AAR Finds No Supply of Service in Damages Recovered from Transporters

    In the matter of Pon Pure Chemical India Pvt Ltd

    (2026) TaxCorp(IDT) 12539 (AAR)

  15. Bombay High Court · 04 May 2026
    Bombay High Court Bars Consolidation of Multiple Tax Periods in Single GST Show Cause Notice Under Section 74

    Techops Infrastructure Pvt. Ltd. .Vs. Additional Director DGGI, Nagpur Zonal Unit, Nagpur and another

    (2026) TaxCorp(IDT) 12538 (HC-BOMBAY)

  16. AP High Court · 04 May 2026
    Andhra Pradesh High Court Invalidates Composite GST Assessment Spanning Multiple Years, Orders Year-wise Proceedings

    Sri Ganesh Steels and Cements vs The Additional Commissioner of Central Tax & Ors.

    (2026) TaxCorp(IDT) 12537 (HC-AP)

  17. AAR · 04 May 2026
    Tamil Nadu AAR Rules: GST Payable on Non-Cash Incentives Where TDS is Deducted Under Section 194R—Paint Dealer’s Support Services to Manufacturer Recognized as Taxable Supply

    In the matter of Karthik & Co.

    (2026) TaxCorp(IDT) 12536 (AAR)

  18. Bombay High Court · 04 May 2026
    Bombay High Court Nullifies Deputy Commissioner’s Non-Speaking GST Refund Rejection in Zoetis Pharma R&D Services Case, Directs Fresh Adjudication

    Zoetis Pharmaceutical Research Pvt. Ltd. vs The State of Maharashtra

    (2026) TaxCorp(IDT) 12535 (HC-BOMBAY)

  19. AAR · 04 May 2026
    Tamil Nadu AAAR Sets Aside Advance Ruling on Taxability of Non-Cash Dealer Incentives Due to Divergent Facts; Matter Remanded for Fresh Adjudication

    In the matter of Karthik & Co.

    (2026) TaxCorp(IDT) 12534 (AAR)

  20. Karnataka High Court · 25 Jun 2026
    Karnataka High Court Asserts Primacy of GST Statute: Contractual Reimbursement of Incremental GST Between Contractors and Employers, Not Tax Authorities

    Office Of Principal Commissioner Gst And Central Excise Vs R. Chandrashekar & Ors

    (2026) TaxCorp(IDT) 12533 (HC-KARNATAKA)

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