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Landmark Rulings

GST landmark rulings

5,380 rulings

  1. AP High Court · 20 Jan 2026
    Telangana High Court Stays Central GST Proceedings Pending Finalization of State Tax Appeal on Identical ITC Dispute

    Aarush Enterprises Vs. The Assistant Commissioner of Central Tax

    (2026) TaxCorp(IDT) 11891 (HC-AP)

  2. Calcutta High Court · 20 Jan 2026
    Calcutta High Court Sets Aside Dismissal of Appeal, Upholds Right to File Post-Limitation Appeal under CBIC Amnesty Circular

    Key Business Consultants Private Limited & Anr. vs Union of India & Ors.

    (2026) TaxCorp(IDT) 11890 (HC-CALCUTTA)

  3. AAR · 19 Jan 2026
    GST Input Tax Credit Denied on Electrical Installations Integrated with Factory Expansion, Rules Tamil Nadu AAAR—Electrical Fittings Deemed Immovable Property Outside ‘Plant and Machinery’ Scope

    In the matter of Shibaura Machine India Private Limited

    (2026) TaxCorp(IDT) 11887 (AAR)

  4. Bombay High Court · 19 Jan 2026
    Bombay High Court Mandates Strict Three-Month Interval Between GST Show Cause Notice and Final Order, Invalidates Premature Order

    A. M. Marketplaces Pvt. Ltd vs The Union of India & ors

    (2026) TaxCorp(IDT) 11886 (HC-BOMBAY)

  5. Bombay High Court · 13 Jan 2026
    Bombay High Court Strikes Down GST Demand on Transfer of Long-term Leasehold Rights in MIDC Plot, Citing Absence of “Supply in Course of Business”

    Aerocom Cushions Private Limited Vs Assistant Commissioner (Anti-Evasion)

    (2026) TaxCorp(IDT) 11885 (HC-BOMBAY)

  6. Bombay High Court · 13 Jan 2026
    Bombay High Court Quashes Composite GST SCN Covering Multiple Financial Years: Jurisdictional Precedent Prevails Over Conflicting Delhi HC Ruling

    Paras Stone Industries v. Union of India & Ors.

    (2026) TaxCorp(IDT) 11884 (HC-BOMBAY)

  7. Calcutta High Court · 13 Jan 2026
    Calcutta High Court Orders Immediate Unblocking of Electronic Credit Ledger After Expiry of Statutory Period, Restrains Revenue from Coercive Action on Jurisdictional Grounds

    Anjita Dokania vs The State Tax Officer (GST)

    (2026) TaxCorp(IDT) 11883 (HC-CALCUTTA)

  8. Supreme Court · 13 Jan 2026
    Supreme Court Overrules High Court, Grants Bail in ₹315 Crore Fake ITC Scam After Prolonged Pre-Trial Detention

    Amit Mehra Vs Union Of India

    (2026) TaxCorp(IDT) 11882 (SC)

  9. Gujarat High Court · 13 Jan 2026
    Gujarat High Court Sets Aside GST Demand Raised Solely on Ledger Discrepancy, Orders Proper Adjudication and Limits Use of Extended Limitation Period

    Neutral Glass -Allied Industries Private Ltd. vs UOI & anr

    (2026) TaxCorp(IDT) 11881 (HC-GUJARAT)

  10. Allahabad High Court · 12 Jan 2026
    Allahabad High Court Upholds Dismissal of GST Appeals for Non-Compliance with Mandatory Pre-Deposit; Assessee Barred from Raising Fresh Plea to Evade Statutory Requirement

    Simla Gomti Pan Products Pvt. Ltd Vs Commissioner of State Tax U.P. Commissioners Office Lko. and 2 others

    (2026) TaxCorp(IDT) 11880 (HC-ALLAHABAD)

  11. AP High Court · 02 Jan 2026
    Andhra Pradesh High Court Invalidates GST Assessment Order for Lack of Signature, Citing Fundamental Defect in Proceedings

    D. Bhuvaneswara Reddy Vs. Assistant Commissioner & Ors.

    (2026) TaxCorp(IDT) 11879 (HC-AP)

  12. AP High Court · 02 Jan 2026
    AP High Court Nullifies GST Registration Cancellation Post-CIRP, Orders Fresh Consideration of Amendment Request Based on New Management

    R K I Builders Private Limited Vs. The Superintendent of Central Taxes

    (2026) TaxCorp(IDT) 11878 (HC-AP)

  13. AP High Court · 02 Jan 2026
    Andhra Pradesh High Court Upholds GST Liability Disclosed in GSTR-1 Despite Non-Receipt of Consideration: Petition Dismissed Over Non-Filing of GSTR-3B and Failure to Challenge Registration Cancellation

    O and G Skills India Private Limited Vs. The Deputy Commissioner of Central Tax, CGST

    (2026) TaxCorp(IDT) 11877 (HC-AP)

  14. AP High Court · 09 Jan 2026
    Assessment Proceedings Cannot Be Initiated Against Deceased Taxpayer; Andhra Pradesh High Court Mandates Fresh Assessment with Legal Representative Involvement

    Baratam Satish Vs. The Joint Commissioner of Central Tax

    (2026) TaxCorp(IDT) 11876 (HC-AP)

  15. Kerala High Court · 09 Jan 2026
    Kerala High Court Denies GST Exemption on Group Health Insurance Premiums for Retired Bank Employees; Exemption Limited to Individual Policies

    E P Gopakumar vs Union of India

    (2026) TaxCorp(IDT) 11875 (HC-KERALA)

  16. J&K High Court · 09 Jan 2026
    J&K and Ladakh High Court Bars Retrospective Application of Section 54 Amendment: Upholds Assessee’s Refund Rights for Pre-Amendment Period

    Bharat Oil Traders vs Assistant Commissioner & anr.

    (2026) TaxCorp(IDT) 11874 (HC-J&K)

  17. Madras High Court · 08 Jan 2026
    Madras High Court Quashes CVD Demand on Conversion of Vessels to Coastal Run, Holds Import Date as ‘Critical Event’ under Notification 12/2012

    The Great Eastern Shipping Company Ltd., Worli vs. The Union of India and ors.

    (2026) TaxCorp(IDT) 11873 (HC-MADRAS)

  18. Allahabad High Court · 08 Jan 2026
    Allahabad High Court Invalidates GST Demand Issued in Deceased Proprietor’s Name, Emphasizes Mandatory Notice to Legal Representatives

    Sambul Shahid Vs State of U.P.

    (2026) TaxCorp(IDT) 11872 (HC-ALLAHABAD)

  19. Madras High Court · 08 Jan 2026
    Madras High Court Upholds Validity of Second Show Cause Notice Under GST for Same Period, Citing Distinct Grounds and Rejecting Bar on Multiple Proceedings

    Radiant Cash Management Services Ltd. Vs. The Commercial Tax Officer

    (2026) TaxCorp(IDT) 11871 (HC-MADRAS)

  20. AP High Court · 07 Jan 2026
    Andhra Pradesh High Court Directs State to Compensate for Loss of Confiscated Silver Due to Police Negligence, Rejects Sovereign Immunity Defense

    G R M Jewellers Vs. The Assistant Commissioner of State Tax & Ors.

    (2026) TaxCorp(IDT) 11869 (HC-AP)

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