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Landmark Rulings

GST landmark rulings

5,380 rulings

  1. Tripura High Court · 07 Jan 2026
    Tripura High Court Restricts Denial of ITC Only to Non-Bona Fide Purchasers: Purchasers Not Liable for Supplier’s GST Default

    Sahil Enterprises v. Union of India & Ors.

    (2026) TaxCorp(IDT) 11868 (HC-Tripura)

  2. Madras High Court · 06 Jan 2026
    Madras High Court Bars Double Penalty on Delayed GSTR-9 Filings; Benefit of Late Fee Waiver Extended Beyond Cut-off

    Kandan Hardware Mart vs The Assistant Commissioner (ST) (FAC)

    (2026) TaxCorp(IDT) 11865 (HC-MADRAS)

  3. Karnataka High Court · 05 Jan 2026
    Karnataka High Court Declares Retrospective Tax Exemption on Clinical Trial Services to Foreign Recipients, Quashes GST Demand Orders

    Iprocess Clinical Marketing Pvt Ltd Vs Asst. Commissioner Of Commercial Taxes

    (2026) TaxCorp(IDT) 11864 (HC-KARNATAKA)

  4. Karnataka High Court · 05 Jan 2026
    Karnataka High Court Grants Anticipatory Bail in Rs. 31.62 Crore GST Fake ITC Case: Emphasizes Non-Heinous Nature of Offence and Possibility of Compounding

    Sri Akram Pasha vs Senior Intelligence Officer

    (2026) TaxCorp(IDT) 11863 (HC-KARNATAKA)

  5. Gujarat High Court · 02 Jan 2026
    Gujarat High Court Upholds Adjudication Order Under Section 74 of CGST Act; Dismisses Writ on Availability of Statutory Appeal

    Videojet Technologies (I) Private Limited & Anr. Vs. Union of India & Ors.

    (2026) TaxCorp(IDT) 11862 (HC-GUJARAT)

  6. Gujarat High Court · 02 Jan 2026
    Gujarat High Court Orders Reconsideration of GST Interest Refund on Assignment of Leasehold Rights, Citing Scope of Supply Issue

    Meghaaarika Enterprises Private Limited & Anr. Vs. State of Gujarat & Anr.

    (2026) TaxCorp(IDT) 11861 (HC-GUJARAT)

  7. Allahabad High Court · 02 Jan 2026
    Allahabad High Court Quashes Excess GST Demand for Breach of Natural Justice, Permits Fresh Action with Full Disclosure

    Mi Industries India Private Limited Vs Union Of India And 4 Others

    (2026) TaxCorp(IDT) 11860 (HC-ALLAHABAD)

  8. J&K High Court · 02 Jan 2026
    J&K High Court Quashes GST Appellate Order for Rejecting E-Appeal on Technical Grounds: Upholds Validity of Digital Filing Where Order Uploaded on Portal

    TC Tours Limited v. Union Territory of J&K & Ors.

    (2026) TaxCorp(IDT) 11859 (HC-J&K)

  9. Madras High Court · 02 Jan 2026
    Madras HC Orders Forensic Audit of Assessee’s Accounts Amid Discrepancy Between GST Turnover and Inflated ITR Figures Used for Government Tenders

    K. N. Raj Constructions Vs The State Tax Officer

    (2026) TaxCorp(IDT) 11858 (HC-MADRAS)

  10. AP High Court · 01 Jan 2026
    Andhra Pradesh High Court Rules Supply of Electricity via Trading Intermediary Not an Export: Refund of ITC on Indirect Power Supply to Bangladesh Denied

    SEIL Energy India Limited (formerly Sembcorp Energy India Limited) v. Principal Commissioner of Central Tax, Guntur & anr.

    (2025) TaxCorp(IDT) 11857 (HC-AP)

  11. AAR · 01 Jan 2026
    Gujarat AAR Affirms GST Exemption for Charitable Trust’s Tree Plantation and Maintenance Activities under Notification 12/2017-CT (Rate)

    In the matter of Manav Seva Cheritable Trust

    (2025) TaxCorp(IDT) 11856 (AAR)

  12. AAR · 01 Jan 2026
    West Bengal AAR Confirms GST under Reverse Charge on Reimbursement of Foreign Patent Filing Fees: No Pure Agent Benefit for Indian Patent Applicants

    In the matter of Medtrainai Technologies Pvt Ltd

    (2025) TaxCorp(IDT) 11855 (AAR)

  13. AAR · 01 Jan 2026
    Gujarat AAR Bars ITC on Construction Inputs for Warehouses Post-Finance Act, 2025 Amendment—Safari Retreats ‘Functionality Test’ Overruled

    In the matter of Premlata Rakesh Jain

    (2025) TaxCorp(IDT) 11854 (AAR)

  14. Allahabad High Court · 26 Dec 2025
    Allahabad High Court Clarifies: Limitation for Appeals Under GST Begins Only Upon Actual Communication; Mere Portal Upload Insufficient

    Bambino Agro Industries Ltd Vs. State of Uttar Pradesh and Anr.

    (2025) TaxCorp(IDT) 11852 (HC-ALLAHABAD)

  15. Orissa High Court · 24 Dec 2025
    Orissa High Court Sets Aside Customs Authority’s Denial of Compensatory Interest on Delayed Refund, Emphasizes Binding Nature of High Court Decisions Pending SLP

    Solarcraft Cleantech Private Limited vs Assistant Commissioner of Customs

    (2025) TaxCorp(IDT) 11851 (HC-ORISSA)

  16. Madras High Court · 24 Dec 2025
    Madras High Court Quashes Service Tax Demand on Police Security Charges, Affirms Sovereign Function Exemption for Pre-June 2012 Period

    The Greater Chennai Police Commissionerate v. Union of India & Ors.

    (2025) TaxCorp(IDT) 11850 (HC-MADRAS)

  17. Karnataka High Court · 24 Dec 2025
    Karnataka High Court Quashes ITC Reversal for GSTR-3B and GSTR-2A Mismatch, Orders Re-adjudication Citing Procedural Lapse and CBDT Circular

    Abhimaani Structures And Engineering Private Limited Vs The Superintendent of Central Tax

    (2025) TaxCorp(IDT) 11849 (HC-KARNATAKA)

  18. Karnataka High Court · 24 Dec 2025
    Karnataka High Court Quashes GST Show Cause Notice for Mistaken B2B/B2C Reporting, Affirms Right to Amend GSTR-1 Returns

    Hindustan Construction Company Ltd Vs Union of India

    (2025) TaxCorp(IDT) 11848 (HC-KARNATAKA)

  19. Orissa High Court · 23 Dec 2025
    Orissa High Court Quashes GST Demand-Cum-Show Cause Notice: Res Judicata Bars Department from Re-litigating Refund Adjudicated by Appellate Authority

    Auroglobal Comtrade Pvt. Ltd. vs Joint Commissioner Goods and Service Tax and Central Excise Bhubaneswar Commissionerate

    (2025) TaxCorp(IDT) 11845 (HC-ORISSA)

  20. Karnataka High Court · 23 Dec 2025
    Non-Filing of LUT/Bond Prior to Export Not a Fatal Defect: Karnataka High Court Remands GST Refund Case for Fresh Consideration

    Prime Perfumery Works Vs Assistant Commissioner of Central Tax

    (2025) TaxCorp(IDT) 11844 (HC-KARNATAKA)

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