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Landmark Rulings

GST landmark rulings

5,545 rulings

  1. Madras High Court · 11 Aug 2026
    Madras High Court Clarifies GST Interest Waiver: Section 128A Applies to Self-Assessed Taxes Where Section 73 Proceedings Initiated; Time Limits Under Rule 164 Held Mandatory

    Incompressible Fluid Control System & Ors vs The Assistant Commissioner & Ors

    (2026) TaxCorp(IDT) 14648 (HC-MADRAS)

  2. AP High Court · 11 Aug 2026
    Telangana High Court Mandates Expeditious Processing of Interest Claims on Delayed GST Refunds Without Rule 89(2)(m) Certification Requirement

    Synchrony International Service Private Ltd & Anr. Vs Assistant Commissioner (ST), STU-1, Abids Circle, Hyderabad & Ors.

    (2026) TaxCorp(IDT) 14647 (HC-AP)

  3. Supreme Court · 11 Aug 2026
    Supreme Court Upholds Denial of 0.1% GST Concession on Indirect Supplies to Merchant Exporters: Direct Consignment to Exporter Mandatory

    Time Technoplast Ltd. vs Union of India & Ors.

    (2026) TaxCorp(IDT) 14646 (SC)

  4. GSTAT Thane · 11 Aug 2026
    GSTAT Thane Bench Declines Jurisdiction in Revenue’s Appeal on CENVAT Refunds Processed Under Section 142(3) of CGST Act; Directs Revenue to CESTAT

    Asish Kumar Pati vs. Kairav Chemofarbe Industries Limited

    (2026) TaxCorp(IDT) 14645 (GSTAT-Thane)

  5. AAR · 11 Aug 2026
    Gujarat AAR Clarifies GST Rate on Ophthalmic Binocular Surgical Microscope: Classified Under CTH 9018 and Taxed at 5%

    In the matter of Lab Medica Systems Private Limited

    (2026) TaxCorp(IDT) 14644 (AAR)

  6. AAR · 11 Aug 2026
    Gujarat AAR Clarifies GST Rate and Classification for Laundry Soaps in Bar/Cake Form, Excludes Toilet Soaps from Same HSN Code

    In the matter of Chehar Industry Private Limited

    (2026) TaxCorp(IDT) 14643 (AAR)

  7. Supreme Court · 10 Aug 2026
    Supreme Court Confirms: Omission of Rule 96(10) Ends All Pending IGST Refund Proceedings Against Exporters in Absence of Saving Clause

    Goodluck India Limited & Anr vs UOI & ors

    (2026) TaxCorp(IDT) 14642 (SC)

  8. AAR · 10 Aug 2026
    Rajasthan AAR Clarifies GST Classification: Structural Stone Products Taxed at 18%, Concessional 5% Rate Only for Standalone Decorative Articles

    In the matter of SKL Design Studio Pvt Ltd

    (2026) TaxCorp(IDT) 14641 (AAR)

  9. Delhi High Court · 10 Aug 2026
    Delhi High Court Upholds Statutory Appeal Route Under Section 107 CGST Act; Dismisses Writ on Natural Justice Grounds in GST Adjudication Dispute

    Wizard Digitek Computers Pvt. Ltd Vs Union Of Inida & Ors

    (2026) TaxCorp(IDT) 14640 (HC-DELHI)

  10. Karnataka High Court · 10 Aug 2026
    Karnataka High Court Grants Anticipatory Bail to GST Purchasers: ITC Denial Requires Proof of Collusion or Fraud, Not Mere Supplier Default

    Abdul Majid & Ors vs The Assistant Commissioner of Commercial Taxes

    (2026) TaxCorp(IDT) 14639 (HC-KARNATAKA)

  11. Allahabad High Court · 08 Aug 2026
    Allahabad High Court Quashes GST Section 74 Order for Violation of Natural Justice: Assessee Denied Sufficient Opportunity to Respond to Bulk SCN

    Akhilesh Traders Vs Directorate General of GST Intelligence & Ors

    (2026) TaxCorp(IDT) 14638 (HC-ALLAHABAD)

  12. Bombay High Court · 07 Aug 2026
    Bombay High Court Orders Revival of GST Registration for Priyansh Bullion LLP Amidst Address Error, Subject to Statutory Payments

    Priyansh Bullion LLP Vs. Superintedent- Range IV, Div III, Mumbai South Commissionerate & Ors.

    (2026) TaxCorp(IDT) 14637 (HC-BOMBAY)

  13. Allahabad High Court · 07 Aug 2026
    Allahabad High Court Invalidates GST Proceedings Due to Premature Personal Hearing Before Reply Deadline

    Sugih Energy India Private Limited Vs State of UP & Anr.

    (2026) TaxCorp(IDT) 14636 (HC-ALLAHABAD)

  14. GSTAT New Delhi (principal Bench) · 07 Aug 2026
    GSTAT Kolkata Rules Prospective Application of Duty Credit Scrips Exclusion for ITC Reversal: 2022 Rule 43 Amendment Not Retrospective for FY 2017-20

    Commissioner, CGST & CX, Kolkata North Commissionerate vs M/s Power Tech Global Private Limited

    (2026) TaxCorp(IDT) 14635 (GSTAT-New Delhi (Principal Bench))

  15. Allahabad High Court · 07 Aug 2026
    Allahabad High Court Quashes UPGST Penalty Order for Breach of SCN Limits—Jurisdictional Error Found in Doubling Proposed Penalty

    Jay Dee Enterprises Vs Deputy Commissioner State Tax SGST & Anr

    (2026) TaxCorp(IDT) 14634 (HC-ALLAHABAD)

  16. Bombay High Court · 07 Aug 2026
    Bombay High Court Refuses Writ Petition Against GST Adjudication Citing Availability of Statutory Remedy, Stresses Limited Scope of Article 226

    Mahapuja Ltd Vs The Office of The Commissioner of CGST and Central Excise Mumbai Central

    (2026) TaxCorp(IDT) 14633 (HC-BOMBAY)

  17. Bombay High Court · 06 Aug 2026
    Bombay High Court Stays Garnishee Recovery under Section 79(1)(c) CGST Act, Orders Adjudication of Disputed Interest on Self-Assessed Tax Deposited in Cash Ledger

    BVG India Limited Vs UOI & ors

    (2026) TaxCorp(IDT) 14632 (HC-BOMBAY)

  18. Madras High Court · 06 Aug 2026
    Madras High Court Mandates Stricter Adherence to GST Search Procedures and DIN Protocols, Sets Aside Coercive Tax Recovery in Jewellery Seizure Case

    Bhima Enterprises vs The Principle Chief Commissioner of GST

    (2026) TaxCorp(IDT) 14631 (HC-MADRAS)

  19. Madras High Court · 05 Aug 2026
    Madras High Court Nullifies Equal Penalty on Remitted GST for In-Patient Medicine Sales, Orders Re-adjudication on Exempt Supply Issue

    Dr. BRJ Ortho Centre Private Limited vs The State Tax officer

    (2026) TaxCorp(IDT) 14629 (HC-MADRAS)

  20. Calcutta High Court · 05 Aug 2026
    Calcutta High Court Remands GST ITC Demand: Questions Bureau of Investigation Officer’s Jurisdiction under Section 74; Orders De Novo Adjudication on Jurisdictional Grounds

    Sagar Ghosh Vs Deputy Commissioner, State GST & Ors

    (2026) TaxCorp(IDT) 14630 (HC-CALCUTTA)

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