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Landmark Rulings

GST landmark rulings

5,364 rulings

  1. Bombay High Court · 13 May 2026
    Bombay High Court Overturns Denial of Transitional CENVAT Credit to Construction Firm Due to Failure to Consider CIDCO’s Proof of Service Tax Deposit

    Pyramid Infratech Co. v. Union of India & Ors.

    (2026) TaxCorp(IDT) 12512 (HC-BOMBAY)

  2. Bombay High Court · 12 May 2026
    Bombay High Court Nullifies Rs. 15.8 Crore IGST Demand on Indian Shipping Line for CIF Imports: Double Taxation on Freight Services Held Impermissible

    Midas Tankers Private Limited v. Union of India

    (2026) TaxCorp(IDT) 12511 (HC-BOMBAY)

  3. AAR · 12 May 2026
    Odisha AAR Rules GST at 18% on Distribution of Coursera User Licences: No Exemption as 'Education Services' for Distributor-Provided Digital Access

    In the matter of Unitech Engineers

    (2026) TaxCorp(IDT) 12510 (AAR)

  4. AAR · 11 May 2026
    West Bengal AAAR Declares Flipkart’s E-Commerce Delivery Model Taxable as Courier/Logistics Service, Denying GTA Exemption Due to Lack of Consignment Note and Contractual Substance

    In the matter of M/s Flipkart India Private Limited

    (2026) TaxCorp(IDT) 12509 (AAR)

  5. Madras High Court · 11 May 2026
    Madras High Court Affirms Full Penalty Under GST for Circular Trading; Denies Proportionality Plea and Dispenses Pre-Deposit for Appeal

    Tvl. SAM Enterprises & Ors. v. Commercial Tax Officer & Anr.

    (2026) TaxCorp(IDT) 12508 (HC-MADRAS)

  6. Kerala High Court · 23 Jun 2026
    Kerala High Court Annuls Composite Show-Cause Notices for Multiple Assessment Years; Mandates Year-wise Issuance and Clarifies Limitation Period Calculation

    Sri Sri Granites vs Assistant Commissioner

    (2026) TaxCorp(IDT) 12507 (HC-KERALA)

  7. Allahabad High Court · 23 Jun 2026
    Allahabad High Court Quashes GST Adjudication for Failure to Serve Physical Notice Post-Registration Cancellation: Reinforces Principles of Natural Justice

    Laxmi Electricals and Construction Company vs State of U.P. and Another

    (2026) TaxCorp(IDT) 12506 (HC-ALLAHABAD)

  8. Karnataka High Court · 23 Jun 2026
    Karnataka High Court Clarifies: Contractors’ Claim for Incremental GST Reimbursement Lies Solely Against Employers, Not State or Tax Authorities

    State of Karnataka & Ors vs Unique Constructions & Ors

    (2026) TaxCorp(IDT) 12505 (HC-KARNATAKA)

  9. Bombay High Court · 23 Jun 2026
    Allahabad High Court Remands GST Appeal: Limitation Period to Commence from Actual Date of Communication, Not Date of Order

    Wilh Loesch India Pvt Ltd vs Deputy Commissioner and Another

    (2026) TaxCorp(IDT) 12504 (HC-BOMBAY)

  10. Bombay High Court · 23 Jun 2026
    Bombay High Court Remands GST ITC Distribution Order Against Manappuram Finance Ltd for Fresh Hearing—Personal Hearing Lapse and Rule 39(1)(a) Challenge Cited

    Manappuram Finance Ltd. v. Union of India & ors.

    (2026) TaxCorp(IDT) 12503 (HC-BOMBAY)

  11. Madras High Court · 23 Jun 2026
    Madras High Court Rules in Favour of Tobacco Firm on Product Classification; Sets Aside GST & Excise Order

    Renganathan & Sons vs Assistant Commissioner of GST & Central Excise

    (2026) TaxCorp(IDT) 12502 (HC-MADRAS)

  12. Allahabad High Court · 18 May 2026
    Allahabad High Court Nullifies UPGST/CGST Adjudication Order for Failure to Specify Penalty in Statutory Form DRC-01

    Comfort Battery vs Additional Commissioner Central Goods and Services Tax

    (2026) TaxCorp(IDT) 12501 (HC-ALLAHABAD)

  13. Supreme Court · 18 May 2026
    Allahabad High Court Sets Aside GST Penalty Order Exceeding Show Cause Notice: Jurisdictional Limits Under Section 75(7) Upheld

    Ganpati Infrastructure Development Company Limited Vs Joint Commissioner, Central Goods And Services Tax And Central Excise And Another

    (2026) TaxCorp(IDT) 12500 (SC)

  14. Supreme Court · 18 May 2026
    Supreme Court Grants Bail to GST Superintendent in ₹34 Lakh Bribery Case, Citing Completion of Investigation and Prolonged Incarceration

    Bharat Singh vs Union of India

    (2026) TaxCorp(IDT) 12499 (SC)

  15. Chhattisgarh High Court · 19 May 2026
    Chhattisgarh High Court Refuses Bail to CGST Superintendent Accused of Rs. 34 Lakh Bribery Demands During Official Raid

    Bharat Singh vs Union of India

    (2026) TaxCorp(IDT) 12498 (HC-CHHATTISGARH)

  16. Calcutta High Court · 19 May 2026
    Calcutta High Court Rules 200% GST Penalty Disproportionate for Minor E-Way Bill Expiry Lapse; Orders Token Fine and Refund

    Industrial Pumps & Motors Agencies & Anr. Vs. The State of West Bengal & Ors.

    (2026) TaxCorp(IDT) 12497 (HC-CALCUTTA)

  17. Calcutta High Court · 19 May 2026
    Calcutta High Court Declines Writ on GST Adjudication Beyond Show Cause; Directs Assessee to GSTAT Appeal with Extended Timelines and Reduced Pre-deposit

    RSH Amit Realty Development LLP & Anr Vs The Deputy Commissioner of Revenue & Ors

    (2026) TaxCorp(IDT) 12496 (HC-CALCUTTA)

  18. Delhi High Court · 19 May 2026
    Delhi High Court Mandates Reimbursement of GST on Frozen Meat Supplied to Army—Exemption Denied by Binding Advance Rulings

    Gitwako Farms India Pvt Ltd Vs. Union of India & Ors.

    (2026) TaxCorp(IDT) 12495 (HC-DELHI)

  19. Calcutta High Court · 19 May 2026
    Calcutta High Court Permits Assessee’s Response to Section 74 SCN on ITC Reversal For Exempt Supply, Notes Revenue’s Inconsistent Stand Despite Prior Adjudication

    Middleton Leaseholders Private Limited & Anr. Vs. The Deputy Commissioner of Revenue & Ors.

    (2026) TaxCorp(IDT) 12494 (HC-CALCUTTA)

  20. P&H High Court · 22 Jun 2026
    Punjab & Haryana HC Holds Negative Blocking of ITC Beyond Ledger Balance Unlawful Under Rule 86A; Restricts Revenue to Available Credit Only

    KK Alloys vs Union of India & Ors

    (2026) TaxCorp(IDT) 12493 (HC-P&H)

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