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Landmark Rulings

GST landmark rulings

5,383 rulings

  1. Bombay High Court · 02 Mar 2026
    Bombay High Court Affirms GSTAT’s Inherent Power to Grant Interim Relief Despite No Explicit Provision in CGST Act

    The Hongkong and Shanghai Banking Corporation Ltd v. State of Maharashtra & Ors.

    (2026) TaxCorp(IDT) 12102 (HC-BOMBAY)

  2. Madras High Court · 28 Feb 2026
    Madras High Court Permits Assessee to Appeal Order Confirming ITC Denial, Late Fee, and Penalty; Limits Interference Under Article 226

    S.G.K. Blue Metals Vs The Assistant Commissioner of GST & Central Excise

    (2026) TaxCorp(IDT) 12072 (HC-MADRAS)

  3. Calcutta High Court · 28 Feb 2026
    Calcutta High Court Stays Recovery of GST Dues—Order Uploaded in ‘Additional Notices’ Tab Not Valid Service; No Personal Hearing Vitiates Proceedings

    Ramkrishna Banerjee Vs. The Deputy Commissioner of State Tax Srirampur Charge & Ors.

    (2026) TaxCorp(IDT) 12071 (HC-CALCUTTA)

  4. Gujarat High Court · 28 Feb 2026
    Gujarat High Court Remands GST Refund Dispute for Fresh Adjudication; Orders Appellate Authority to Examine Documentary Evidence Despite Ex Parte Proceedings

    ACCO Logistics and Forwarding Vs. Assistant Commissioner of CGST and Central Excise

    (2026) TaxCorp(IDT) 12070 (HC-GUJARAT)

  5. Calcutta High Court · 28 Feb 2026
    Calcutta High Court Orders Restoration of GST Registration, Citing Lack of Fraud or Evasion in Non-Filing Case

    Mohammad Javed Vs. Union of India & Ors.

    (2026) TaxCorp(IDT) 12069 (HC-CALCUTTA)

  6. Allahabad High Court · 27 Feb 2026
    Allahabad High Court Allows 52-Day Condonation of Delay in GST Appeal Owing to Proprietor’s Serious Illness: Emphasizes Sufficiency of Bona Fide Cause

    Areeba Constructions and Suppliers vs Assistant Commissioner State Tax

    (2026) TaxCorp(IDT) 12060 (HC-ALLAHABAD)

  7. Bombay High Court · 27 Feb 2026
    Bombay High Court Quashes Provisional Attachment for Lack of Reasoned Order: Mandates Speaking Orders Under Section 83 MGST Act in Redevelopment Flat Allotment Case

    Bajaj International Realty Private Limited v. State of Maharashtra & Ors.

    (2026) TaxCorp(IDT) 12059 (HC-BOMBAY)

  8. Kerala High Court · 27 Feb 2026
    Kerala High Court Quashes GST Recovery for Bonafide Error in Revised TRAN-1/TRAN-2; Directs Revenue to Allow Correction of Transitional Credit Claims

    Pinnacle Motor Works Private Limited vs Deputy Commissioner (Adjudication) & Ors.

    (2026) TaxCorp(IDT) 12058 (HC-KERALA)

  9. AAR · 27 Feb 2026
    Uttarakhand AAR: Medicated Toilet Soap Attracts 18% GST, Not Eligible for Reduced Rate Applicable to Ordinary Toilet Soap

    In the matter of East African India Overseas

    (2026) TaxCorp(IDT) 12057 (AAR)

  10. AAR · 27 Feb 2026
    Gujarat AAR Rules GST Exemption for Architect’s Consultancy to AMC on Fire Services, Staff Housing, and Parking Projects as 'Pure Services'

    In the matter of Sachin Gandhi & Associates

    (2026) TaxCorp(IDT) 12056 (AAR)

  11. AAR · 27 Feb 2026
    Gujarat AAR Clarifies GST Classification for KAPSUL’s Mukhwas and Digestive Products: Distinction Made Between Supari-based Capsules and Digestive Blister Packs

    In the matter of Kartik Pinakin Bhatt

    (2026) TaxCorp(IDT) 12055 (AAR)

  12. Calcutta High Court · 27 Feb 2026
    Calcutta High Court Remands GST Adjudication over ITC Denial—Violation of Natural Justice on Supplier Cancellations and Credit Notes

    Vikram Bhuwalka Vs Assistant Commissioner of State Tax

    (2026) TaxCorp(IDT) 12054 (HC-CALCUTTA)

  13. P&H High Court · 27 Feb 2026
    Punjab & Haryana High Court Grants Bail to Film Producers Accused of IGST Evasion Citing Prolonged Custody and Absence of Fraud Allegations

    Jashanpal Singh vs Union of India

    (2026) TaxCorp(IDT) 12053 (HC-P&H)

  14. Gujarat High Court · 27 Feb 2026
    Gujarat High Court Grants Conditional Bail to Partner in ₹21.93 Crore GST ITC Fraud Case, Emphasizes Completion of Investigation and Recovery Safeguards

    Jaydeep Mukeshbhai Virani Vs. State of Gujarat & Anr.

    (2026) TaxCorp(IDT) 12052 (HC-GUJARAT)

  15. AAR · 26 Feb 2026
    Maharashtra AAR Classifies HP Indigo ElectroInk Bundled Consumables Under “Click Model” as Composite Supply; ElectroInk Held as Principal Supply for GST

    In the matter of HP India Sales Pvt. Ltd.

    (2026) TaxCorp(IDT) 12051 (AAR)

  16. AAR · 26 Feb 2026
    Maharashtra AAR Classifies HP Indigo ElectroInk Bundled Consumables Under “Click Model” as Composite Supply; ElectroInk Held as Principal Supply for GST

    In the matter of HP India Sales Pvt. Ltd.

    (2026) TaxCorp(IDT) 12050 (AAR)

  17. AP High Court · 26 Feb 2026
    Telangana High Court Upholds Joint Commissioner’s Jurisdiction to Adjudicate and Levy Penalty on Fraudulent ITC and Fake Invoice Cases, Despite Timing of Circular

    Alokadci Holdings Pvt. Ltd. v. Commissioner of Central Tax & Ors.

    (2026) TaxCorp(IDT) 12049 (HC-AP)

  18. AAR · 26 Feb 2026
    Gujarat AAR Affirms IIM Ahmedabad’s TDS Liability under GST; Clarifies Threshold Applicability Based on Contract Value, Not Invoices

    In the matter of Indian Institute of Management, Ahmedabad

    (2026) TaxCorp(IDT) 12048 (AAR)

  19. Bombay High Court · 26 Feb 2026
    Bombay High Court Nullifies GST Transitional Credit Denial to Pidilite Industries Due to Violation of Natural Justice—Non-Disclosure of Verification Reports Fatal to Adjudication

    Pidilite Industries Limited v. Union of India & Ors.

    (2026) TaxCorp(IDT) 12047 (HC-BOMBAY)

  20. Bombay High Court · 25 Feb 2026
    Bombay High Court Sets Aside ₹133.60 Crore Personal Penalties Against Shemaroo Executives Under CGST Act: No Vicarious Liability Without Statutory Mandate or Personal Gain

    Amit Manilal Haria & Ors. vs Joint Commissioner of CGST & CE & Ors.

    (2026) TaxCorp(IDT) 12042 (HC-BOMBAY) · Section 122(1A)

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