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Landmark Rulings

Supreme Court — GST

149 rulings

  1. Supreme Court · 20 Feb 2026
    Supreme Court Upholds Gujarat High Court Ruling: Refund of Compensation Cess on Coal Used in Exported Goods Allowed to Assessee

    UOI & ors vs Patson Papers Private Limited

    (2026) TaxCorp(IDT) 12028 (SC)

  2. Supreme Court · 11 Feb 2026
    Supreme Court Disallows Torrent Power’s Tariff Adjustment Refund Mechanism for Unconstitutional IGST; Orders Transfer to Consumer Welfare Fund

    Union of India and Anr vs Torrent Power Ltd

    (2026) TaxCorp(IDT) 11959 (SC)

  3. Supreme Court · 11 Feb 2026
    Supreme Court Upholds Delhi High Court’s Decision Denying Writ in ITC Fraud Case, Emphasizes Alternative Remedies for Factual Disputes

    C L International & Anr. vs Additional Commissioner CGST (Delhi West) Commissionerate

    (2026) TaxCorp(IDT) 11958 (SC)

  4. Supreme Court · 04 Feb 2026
    Supreme Court Upholds Jharkhand HC Order for Refund of Compensation Cess to SAIL, Dismisses State’s Appeal Due to Unexplained Delay and Lack of Merit

    State of Jharkhand & Ors. v. Steel Authority of India Limited

    (2026) TaxCorp(IDT) 11946 (SC)

  5. Supreme Court · 30 Jan 2026
    GST Notice Uploaded on Portal Constitutes Valid Service: Supreme Court Upholds Kerala High Court Decision

    T K Navas vs Commissioner of Goods and Service Taxes & Ors.

    (2026) TaxCorp(IDT) 11930 (SC)

  6. 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)

  7. 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)

  8. Supreme Court · 13 Jan 2026
    Supreme Court Overrules High Court, Grants Bail in ₹315 Crore Fake ITC Scam After Prolonged Pre-Trial Detention

    Amit Mehra Vs Union Of India

    (2026) TaxCorp(IDT) 11882 (SC)

  9. Supreme Court · 20 Nov 2025
    Supreme Court Affirms Karnataka High Court Ruling: Rental Income from Leasing Residential Premises to Students and Professionals Exempt from GST

    The State Of Karnataka & Anr Vs Taghar Vasudeva Ambrish & Anr.

    (2025) TaxCorp(IDT) 11789 (SC)

  10. Supreme Court · 11 Nov 2025
    Jamnagar Sessions Court Grants Anticipatory Bail to Chartered Accountant in Rs. 560 Crore GST Evasion Case, Citing Fundamental Bail Principles

    Alkesh Harilal Pendhadiya Vs. State of Gujarat

    (2025) TaxCorp(IDT) 11723 (SC)

  11. Supreme Court · 23 Oct 2025
    Supreme Court Upholds Validity of Service of GST Notices via Practitioner’s Registered Email; Consolidated Show Cause Notices for Multiple Financial Years Deemed Lawful

    Mathur Polymers v. Union of India & Ors.

    (2025) TaxCorp(IDT) 11718 (SC)

  12. Supreme Court · 29 Oct 2025
    Sessions Court Denies Bail to Alleged GST Fraud Syndicate Kingpin; Cites Risk of Evidence Tampering and Ongoing Investigation

    Sri. Mohammed Kamran vs. Senior Intelligence Officer, Directorate General of GST Intelligence

    (2025) TaxCorp(IDT) 11683 (SC)

  13. Supreme Court · 14 Oct 2025
    Supreme Court Upholds Fresh Interview Process for GSTAT Appointments Amid Intelligence Bureau Inputs; SLP by Aspirant Dismissed

    Pranaya Kishore Harichandan vs UOI & ors

    (2025) TaxCorp(IDT) 11661 (SC)

  14. Supreme Court · 09 Oct 2025
    Supreme Court Upholds High Court Ruling: No Further Attachment of Assessee’s Bank Accounts Post Pre-Deposit Under GST Section 107

    Deputy Commissioner ST vs. Wingtech Mobile Communications (India) Pvt. Ltd.

    (2025) TaxCorp(IDT) 11651 (SC)

  15. Supreme Court · 23 Sep 2025
    Supreme Court Refuses Dealer’s SLP Against Rejection of Rs. 8.59 Crore ITC on Gold Purchases; Allows Appeal on Merits Before GST Appellate Authority

    Krupa Jewellers Vs. Assistant Commissioner of State Tax-3

    (2025) TaxCorp(IDT) 11583 (SC)

  16. Supreme Court · 23 Sep 2025
    Supreme Court Upholds Bunching of Show Cause Notices Across Multiple Years to Uncover Fraudulent ITC Claims: Ambika Traders SLP Dismissed as Not Pressed

    Ambika Traders vs. Additional Commissioner, Adjudication, DGGSTI

    (2025) TaxCorp(IDT) 11582 (SC)

  17. Supreme Court · 09 Sep 2025
    Supreme Court Confirms: Confiscation Proceedings Under Section 130 Invalid for Stock Discrepancies Detected During Survey—Initiation Under Sections 73/74 Required

    Additional Commissioner Grade-2 & anr. Vs Dayal Product

    (2025) TaxCorp(IDT) 11544 (SC)

  18. Supreme Court · 03 Sep 2025
    Supreme Court Upholds IGST Refund to KC Overseas Education: Dismisses Revenue's SLP on Intermediary Classification in Export of Services

    Union Of India & Ors Vs Kc Overseas Education Pvt Ltd Nagpur

    (2025) TaxCorp(IDT) 11532 (SC)

  19. Supreme Court · 01 Sep 2025
    Supreme Court Upholds Delhi HC’s Notice to Revenue on ITC Admissibility in GST Refunds, Rejects Revenue’s SLP

    Special Commissioner Zone - 11 & Ors vs Hybon Technologies Private Limited

    (2025) TaxCorp(IDT) 11524 (SC)

  20. Supreme Court · 29 Aug 2025
    Supreme Court Upholds Andhra Pradesh High Court’s Quashing of CGST-Based Recovery for Legacy Excise Dues; Revenue Directed to Pursue Remedies under Central Excise Act, 1944

    UOI & Ors. vs. Ravindra Muthavarapu Etc.

    (2025) TaxCorp(IDT) 11505 (SC)

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