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Landmark Rulings

GST landmark rulings

5,364 rulings

  1. Kerala High Court · 09 Jun 2026
    Kerala High Court Upholds Detention of Arecanut Consignment and Vehicle Pending Title Adjudication Under GST Law

    Jamaludin Vs. The Commissioner of State Tax

    (2026) TaxCorp(IDT) 12431 (HC-KERALA)

  2. Gauhati High Court · 09 Jun 2026
    Gauhati High Court Quashes GST Demand on Bona Fide Purchaser Where Supplier Defaults on Tax Deposit, Reiterates Department’s Remedy Against Defaulting Seller

    Metal Syndicate And Other Vs The Union of India & Ors

    (2026) TaxCorp(IDT) 12430 (HC-GAUHATI)

  3. Bombay High Court · 09 Jun 2026
    Bombay High Court Sets Aside GST Refund Rejection for IT Exporter Due to Absence of Reasoned Order; Remands Case for Fresh Adjudication

    Marathon Electric India Private Limited vs UOI & ors

    (2026) TaxCorp(IDT) 12429 (HC-BOMBAY)

  4. Allahabad High Court · 09 Jun 2026
    Allahabad HC Quashes ITC Blocking for Lack of “Reason to Believe” Under Rule 86-A of UP GST Rules in Mohan Milkfoods Case

    Mohan Milkfoods Private Limited vs Joint Commissioner (Corporate-2), State Tax and 2 Others

    (2026) TaxCorp(IDT) 12428 (HC-ALLAHABAD)

  5. GSTAT Delhi · 08 Jun 2026
    GSTAT Delhi Declares Procurement Support Services from Dow Europe as 'Import of Services', Rejects Intermediary Service Claim for IGST Refund

    Dow Chemical International Private Ltd vs Commissioner of State Tax

    (2026) TaxCorp(IDT) 12427 (GSTAT-Delhi)

  6. Allahabad High Court · 08 Jun 2026
    Allahabad High Court Upholds Validity of CGST Authority’s Show-Cause Notice under Health Security and National Security Cess Rules Despite Rubber Stamp Error: Pan Masala Manufacturer Denied Pre-emptive Relief

    Dev Trading Company v. Union of India and 2 Others

    (2026) TaxCorp(IDT) 12426 (HC-ALLAHABAD)

  7. Rajasthan High Court · 08 Jun 2026
    Rajasthan High Court Upholds DGGI Authority to Seal Premises and Attach Bank Accounts in Absence of Assessee’s Cooperation During CGST Investigation

    Murliwala Pigment vs Union of India & Ors.

    (2026) TaxCorp(IDT) 12425 (HC-RAJASTHAN)

  8. AAR · 03 Jun 2026
    Kerala AAAR Confirms GST Liability on Wetland Conversion Fees, Restricts Advance Ruling to Prospective Transactions Only

    In the matter of Manappuram Finance Ltd

    (2026) TaxCorp(IDT) 12424 (AAR)

  9. Gauhati High Court · 03 Jun 2026
    Gauhati High Court Restores GST Registration Citing Failure to Issue Proper 30-Day Show Cause Notice under Rule 21A(2A)(b) for Violation of Rule 10A

    Huma Power & Tower Pvt. Ltd. vs State of Assam

    (2026) TaxCorp(IDT) 12423 (HC-GAUHATI)

  10. Meghalaya High Court · 03 Jun 2026
    Meghalaya High Court Denies Writ Relief on GST Annuity Demand, Directs Jorabat Shillong Expressway Ltd. to Exhaust Statutory Appeal Route

    Jorabat Shillong Expressway Limited vs Union of India & Ors

    (2026) TaxCorp(IDT) 12422 (HC-MEGHALAYA)

  11. AAR · 03 Jun 2026
    Brake Hoses Used in Vehicle Braking Systems Classified as Vulcanized Rubber Tubes under HSN 4009; Haryana AAAR Rules 18% GST Applicable, Overturning Earlier AAR Ruling

    In the matter of Nichirin Imperial Autoparts India Pvt Ltd

    (2026) TaxCorp(IDT) 12421 (AAR)

  12. GSTAT Delhi · 05 Jun 2026
    GSTAT Delhi Upholds Rs. 1.72 Crore Profiteering by Nandi Infratech Pvt. Ltd. in AMAATRA HOMES Project; Orders 18% Interest on Excess Collection for Non-Passing of ITC Benefits

    DG Anti Profiteering, Director General of Anti Profiteering, DGAP vs Nandi Infratech Pvt. Ltd.

    (2026) TaxCorp(IDT) 12420 (GSTAT-Delhi)

  13. GSTAT Delhi · 05 Jun 2026
    Delhi GSTAT Orders Vasavi and GP Infra LLP to Refund Profiteered ITC Benefit and GST to Homebuyers with 18% Interest; Compliance with Section 171 and Rule 133(3)(b) of CGST Rules Mandated

    DG Anti Profiteering, Director General of Anti-Profiteering, DGAP vs Vasavi and GP Infra LLP

    (2026) TaxCorp(IDT) 12419 (GSTAT-Delhi)

  14. GSTAT Delhi · 05 Jun 2026
    GSTAT Delhi Orders Fresh Probe into Laureate Buildwell’s Alleged Profiteering of ₹5.95 Crore; Emphasizes Proper ITC Comparison Pre- and Post-GST

    DG Anti Profiteering, Director General of Anti-Profiteering, DGAP vs Laureate Buildwell Pvt. Ltd.

    (2026) TaxCorp(IDT) 12418 (GSTAT-Delhi)

  15. Karnataka High Court · 04 Jun 2026
    Karnataka High Court Quashes ₹20 Cr GST Demand on Biocon Over GSTR-2A Mismatch Due to Systemic Limitations for Imports and SEZ Supplies in FY 2018-19

    Biocon Limited v. State of Karnataka

    (2026) TaxCorp(IDT) 12417 (HC-KARNATAKA)

  16. Karnataka High Court · 04 Jun 2026
    Karnataka High Court Sets Aside GST Ex-Parte Assessment Order for AY 2021-22 Due to Inadequate Opportunity, Directs De Novo Proceedings from Show Cause Notice Stage

    Leadingly Trading LLP Vs Deputy Commissioner of Commercial Taxes

    (2026) TaxCorp(IDT) 12416 (HC-KARNATAKA)

  17. Karnataka High Court · 04 Jun 2026
    Karnataka High Court Sets Aside Appellate Authority’s Order for Non-Reasoned Rejection of Delay Condonation in GST Appeal

    Nadagouda Roadlines Pvt. Ltd. Vs. Office of the Assistant Commissioner of Commercial Taxes

    (2026) TaxCorp(IDT) 12415 (HC-KARNATAKA)

  18. Allahabad High Court · 04 Jun 2026
    Allahabad High Court Grants Bail in Alleged Rs. 45.84 Crore GST ITC Fraud; Emphasizes Personal Liberty, Speedy Trial, and Evidentiary Safeguards

    Shakib Qureshi Vs Anti Evasion CGST & Ors

    (2026) TaxCorp(IDT) 12414 (HC-ALLAHABAD)

  19. AAR · 04 Jun 2026
    Haryana AAAR Affirms Manpower and Marketing Support as ‘Intermediary Services’ – Denies Export Status and ITC Refund on Services Facilitating Supply to Indian Client

    In the matter of Maithani Enterprises

    (2026) TaxCorp(IDT) 12413 (AAR)

  20. Bombay High Court · 04 Jun 2026
    Bombay High Court Declares GST Registration Cancellation Void Due to Violation of Natural Justice; Orders Fresh Adjudication Post Personal Hearing

    Skva Rubber Solution Private Limited vs Union of India thr the Secretary and Ors

    (2026) TaxCorp(IDT) 12412 (HC-BOMBAY)

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