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Landmark Rulings

GST landmark rulings

5,545 rulings

  1. AAR · 14 Jan 2026
    Kerala AAR Affirms Full ITC Eligibility for Dealers in Second-Hand Luxury Cars on Non-Vehicle Inputs, Margin Scheme Supplies with Nil Margin Not Treated as Exempt

    In the matter of GoExotic Plus91 Motors Private Limited

    (2026) TaxCorp(IDT) 11922 (AAR)

  2. AP High Court · 14 Jan 2026
    Telangana High Court Strikes Down Mandatory Monthly ITC Distribution Rule as Ultra Vires CGST Act; Audit Show Cause Notice Quashed

    BirlaNu Ltd Vs Union of India and 3 others

    (2026) TaxCorp(IDT) 11921 (HC-AP)

  3. Allahabad High Court · 13 Jan 2026
    Allahabad High Court Sets Aside GST Orders Under Section 74: Lack of Evidence for Circular Trading and ITC Wrongful Availment, No Mandatory Requirement for Toll Receipts

    Raghuvansh Agro Farms Ltd. v. State of Uttar Pradesh & Ors.

    (2026) TaxCorp(IDT) 11920 (HC-ALLAHABAD)

  4. Rajasthan High Court · 16 Jan 2026
    Rajasthan High Court Denies Bail in Rs. 40 Crore GST Evasion Case, Citing Organised Fraud and Public Revenue Impact

    Narendra Choudhary vs Union of India

    (2026) TaxCorp(IDT) 11919 (HC-RAJASTHAN)

  5. Gujarat High Court · 16 Jan 2026
    Gujarat High Court Quashes Forced ITC Reversal; Orders GST Portal Reopening for Rectification of Return Mismatches on Post-Sale Discounts

    Shree Ambica Auto Sales and Service & Anr. v. Union Bank of India & Anr.

    (2026) TaxCorp(IDT) 11918 (HC-GUJARAT)

  6. 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)

  7. 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)

  8. 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)

  9. 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)

  10. 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)

  11. 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)

  12. 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)

  13. 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)

  14. 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)

  15. 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)

  16. 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)

  17. 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)

  18. 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)

  19. 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)

  20. 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)

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