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Landmark Rulings

GST landmark rulings

5,545 rulings

  1. GSTAT Delhi · 02 Sep 2026
    Calcutta High Court Orders Manual Acceptance of Waiver Application under Section 128A Due to Systemic Glitches, Directs Reasoned Disposal with Hearing

    Kuddus Ali vs UOI & anr

    (2026) TaxCorp(IDT) 14728 (GSTAT-Delhi) · Section 128A

  2. GSTAT Delhi · 02 Sep 2026
    GSTAT Delhi Upholds E-Gift Vouchers as Valid Mode for Passing GST Rate Reduction Benefit on LED TVs; Orders Deposit of Residual Profiteered Amount to Consumer Welfare Fund

    DGAP, DG Anti Profiteering, Director General of Anti-Profiteering Vs Sane Retails Pvt Ltd

    (2026) TaxCorp(IDT) 14727 (GSTAT-Delhi)

  3. GSTAT Kolkata · 02 Sep 2026
    GSTAT Kolkata Upholds Section 74 Demand for Bogus ITC on Fake Invoices While Restricting Demand for GSTR-3B/GSTR-2A Mismatch and RCM Issues

    Atanu Mondal For the Commissioner CGST & CX vs Partner Jay Technical Services

    (2026) TaxCorp(IDT) 14726 (GSTAT-Kolkata)

  4. GSTAT Delhi · 01 Sep 2026
    GSTAT Delhi Partly Sets Aside GST Demand on CISCE: Affiliation Fees Held Taxable, Section 74 Demand Quashed for Limitation

    Council For The Indian School Certificate Examinations Vs Cgst Delhi East, Commissioner, Ito & Ors

    (2026) TaxCorp(IDT) 14725 (GSTAT-Delhi)

  5. GSTAT Bengaluru · 01 Sep 2026
    GSTAT Bengaluru Orders De Novo Adjudication: Section 73 ITC Demand on GSTR-2A/3B Mismatch Set Aside Due to Lack of Invoice-wise Verification and Procedural Lapses

    N. R. Builders vs Commissioner of Commercial Taxes, Karnataka

    (2026) TaxCorp(IDT) 14724 (GSTAT-Bengaluru)

  6. Delhi High Court · 01 Sep 2026
    Delhi High Court Refuses Writ Relief in Massive Fake ITC Racket, Directs Petitioners to Appellate Remedies

    VLEADIT & Anr. vs Additional Commissioner, CGST Delhi West & Ors.

    (2026) TaxCorp(IDT) 14723 (HC-DELHI)

  7. Bombay High Court · 01 Sep 2026
    Bombay High Court Declares Show Cause Notices Clubbing Multiple Financial Years Invalid Under GST Law; Emphasizes Distinct Annual Assessment Structure

    Mehadia & Sons vs Assistant Commissioner of CGST & Central Excise

    (2026) TaxCorp(IDT) 14722 (HC-BOMBAY)

  8. Bombay High Court · 01 Sep 2026
    Bombay High Court Sets Aside GST Order for Failure to Grant Personal Hearing Despite Specific Request by Assessee

    Caps Gold Private Limited vs Union of India and Ors.

    (2026) TaxCorp(IDT) 14721 (HC-BOMBAY)

  9. Calcutta High Court · 31 Aug 2026
    Calcutta High Court Quashes Rs. 6.3 Crore GST Demand Against Purchaser; Finds Department’s Section 74 Proceedings Time-Barred and Without Jurisdiction

    Cart Infralog Ltd. & Anr. Vs. The Additional Commissioner, HQ Anti-Evasion Unit, CGST & CX, Kolkata South Commissionerate & Ors

    (2026) TaxCorp(IDT) 14720 (HC-CALCUTTA)

  10. Calcutta High Court · 31 Aug 2026
    Calcutta High Court Quashes Rs. 6.3 Crore GST Demand Against Purchaser; Finds Department’s Section 74 Proceedings Time-Barred and Without Jurisdiction

    Cart Infralog Ltd. & Anr. Vs. The Additional Commissioner, HQ Anti-Evasion Unit, CGST & CX, Kolkata South Commissionerate & Ors

    (2026) TaxCorp(IDT) 14719 (HC-CALCUTTA)

  11. Karnataka High Court · 31 Aug 2026
    Karnataka High Court Rules GST Deduction on Land Acquisition Compensation Ultra Vires; Orders Refund with Interest and Costs on NH-275 Case

    Lalitha S vs The Deputy Commissioner & Ors

    (2026) TaxCorp(IDT) 14718 (HC-KARNATAKA)

  12. AAR · 31 Aug 2026
    GST Not Applicable on International Air Tickets Embarked Outside India; West Bengal AAR Clarifies Tax Rates for Biman Bangladesh Airlines

    In the matter of Biman Bangladesh Airlines Limited

    (2026) TaxCorp(IDT) 14717 (AAR)

  13. Delhi High Court · 31 Aug 2026
    Delhi High Court Upholds Administrative Transfer of GST Audit File from Audit to Anti-Evasion Wing in Siemens Healthcare Case

    Siemens Healthcare Pvt. Ltd. v. Union of India & Ors.

    (2026) TaxCorp(IDT) 14716 (HC-DELHI)

  14. Allahabad High Court · 31 Aug 2026
    Calcutta High Court Declares GST Proceedings Against Deceased Proprietor Void Ab Initio; Orders Fresh SCN to Legal Heirs Only

    Gita Rani Pan vs Union of India & Ors

    (2026) TaxCorp(IDT) 14715 (HC-ALLAHABAD)

  15. Allahabad High Court · 28 Aug 2026
    Allahabad High Court Nullifies GST Demand Order for Breach of Mandatory Oral Hearing under Section 75(4) U.P. GST Act: Orders Fresh Adjudication

    Ved Enterprises Vs State of U.P. & Anr.

    (2026) TaxCorp(IDT) 14714 (HC-ALLAHABAD)

  16. Gujarat High Court · 28 Aug 2026
    Gujarat High Court Sets Aside GST Demand for Excavated Soil Barter Due to Procedural Lapse in Valuation Rule Application

    Raghuvir Developers and Builders vs Assistant Commissioner, CGST and CE

    (2026) TaxCorp(IDT) 14713 (HC-GUJARAT)

  17. Patna High Court · 27 Aug 2026
    Patna High Court Grants Bail to Trader in ₹73.75 Crore GST Evasion Case, Emphasizes Completion of Investigation and Judicial Custody

    Jaswant Singh @ Rolly Babu vs Union of India

    (2026) TaxCorp(IDT) 14712 (HC-PATNA)

  18. P&H High Court · 27 Aug 2026
    Punjab & Haryana High Court Orders Bail in Rs. 13.09 Crore ITC Fraud Case, Emphasizes Right to Speedy Trial for Documentary Offences

    Karan Kochhar vs Inspector (Anti-Evasion) of CGST Commissionerate

    (2026) TaxCorp(IDT) 14711 (HC-P&H)

  19. Gujarat High Court · 27 Aug 2026
    Gujarat High Court Sets Aside GST Registration Cancellation for Reliance on Non-Existent AI-Generated Case Laws; Issues Directive on Responsible Use of AI by Tax Authorities

    Faiz Enterprise vs State Tax Officer

    (2026) TaxCorp(IDT) 14710 (HC-GUJARAT)

  20. Madras High Court · 28 Aug 2026
    Madras High Court Upholds Rejection of Time-Barred Appeals, Denies Limitation Extension Linked to Rectification Orders in GST Matters

    Star Blue Metal Rep. by its Proprietor Mr. Abdul Wahab vs. The Appellate Deputy Commissioner (GST Appeals), State Taxes

    (2026) TaxCorp(IDT) 14709 (HC-MADRAS)

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