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Landmark Rulings

GST landmark rulings

5,393 rulings

  1. J&K High Court · 02 Jan 2026
    J&K High Court Quashes GST Appellate Order for Rejecting E-Appeal on Technical Grounds: Upholds Validity of Digital Filing Where Order Uploaded on Portal

    TC Tours Limited v. Union Territory of J&K & Ors.

    (2026) TaxCorp(IDT) 11859 (HC-J&K)

  2. Madras High Court · 02 Jan 2026
    Madras HC Orders Forensic Audit of Assessee’s Accounts Amid Discrepancy Between GST Turnover and Inflated ITR Figures Used for Government Tenders

    K. N. Raj Constructions Vs The State Tax Officer

    (2026) TaxCorp(IDT) 11858 (HC-MADRAS)

  3. AP High Court · 01 Jan 2026
    Andhra Pradesh High Court Rules Supply of Electricity via Trading Intermediary Not an Export: Refund of ITC on Indirect Power Supply to Bangladesh Denied

    SEIL Energy India Limited (formerly Sembcorp Energy India Limited) v. Principal Commissioner of Central Tax, Guntur & anr.

    (2025) TaxCorp(IDT) 11857 (HC-AP)

  4. AAR · 01 Jan 2026
    Gujarat AAR Affirms GST Exemption for Charitable Trust’s Tree Plantation and Maintenance Activities under Notification 12/2017-CT (Rate)

    In the matter of Manav Seva Cheritable Trust

    (2025) TaxCorp(IDT) 11856 (AAR)

  5. AAR · 01 Jan 2026
    West Bengal AAR Confirms GST under Reverse Charge on Reimbursement of Foreign Patent Filing Fees: No Pure Agent Benefit for Indian Patent Applicants

    In the matter of Medtrainai Technologies Pvt Ltd

    (2025) TaxCorp(IDT) 11855 (AAR)

  6. AAR · 01 Jan 2026
    Gujarat AAR Bars ITC on Construction Inputs for Warehouses Post-Finance Act, 2025 Amendment—Safari Retreats ‘Functionality Test’ Overruled

    In the matter of Premlata Rakesh Jain

    (2025) TaxCorp(IDT) 11854 (AAR)

  7. Allahabad High Court · 26 Dec 2025
    Allahabad High Court Clarifies: Limitation for Appeals Under GST Begins Only Upon Actual Communication; Mere Portal Upload Insufficient

    Bambino Agro Industries Ltd Vs. State of Uttar Pradesh and Anr.

    (2025) TaxCorp(IDT) 11852 (HC-ALLAHABAD)

  8. Orissa High Court · 24 Dec 2025
    Orissa High Court Sets Aside Customs Authority’s Denial of Compensatory Interest on Delayed Refund, Emphasizes Binding Nature of High Court Decisions Pending SLP

    Solarcraft Cleantech Private Limited vs Assistant Commissioner of Customs

    (2025) TaxCorp(IDT) 11851 (HC-ORISSA)

  9. Madras High Court · 24 Dec 2025
    Madras High Court Quashes Service Tax Demand on Police Security Charges, Affirms Sovereign Function Exemption for Pre-June 2012 Period

    The Greater Chennai Police Commissionerate v. Union of India & Ors.

    (2025) TaxCorp(IDT) 11850 (HC-MADRAS)

  10. Karnataka High Court · 24 Dec 2025
    Karnataka High Court Quashes ITC Reversal for GSTR-3B and GSTR-2A Mismatch, Orders Re-adjudication Citing Procedural Lapse and CBDT Circular

    Abhimaani Structures And Engineering Private Limited Vs The Superintendent of Central Tax

    (2025) TaxCorp(IDT) 11849 (HC-KARNATAKA)

  11. Karnataka High Court · 24 Dec 2025
    Karnataka High Court Quashes GST Show Cause Notice for Mistaken B2B/B2C Reporting, Affirms Right to Amend GSTR-1 Returns

    Hindustan Construction Company Ltd Vs Union of India

    (2025) TaxCorp(IDT) 11848 (HC-KARNATAKA)

  12. Orissa High Court · 23 Dec 2025
    Orissa High Court Quashes GST Demand-Cum-Show Cause Notice: Res Judicata Bars Department from Re-litigating Refund Adjudicated by Appellate Authority

    Auroglobal Comtrade Pvt. Ltd. vs Joint Commissioner Goods and Service Tax and Central Excise Bhubaneswar Commissionerate

    (2025) TaxCorp(IDT) 11845 (HC-ORISSA)

  13. Karnataka High Court · 23 Dec 2025
    Non-Filing of LUT/Bond Prior to Export Not a Fatal Defect: Karnataka High Court Remands GST Refund Case for Fresh Consideration

    Prime Perfumery Works Vs Assistant Commissioner of Central Tax

    (2025) TaxCorp(IDT) 11844 (HC-KARNATAKA)

  14. Calcutta High Court · 23 Dec 2025
    Calcutta High Court Nullifies GST Demand for Failure to Issue Detailed Notice and Speaking Order under Section 73; Mandates Adherence to Natural Justice and Section 75(6) Requirements

    Duttcon Consultant and Engineers Private Limited Vs. Assistant Commissioner of State Tax, Shyambazar Charge & Ors.

    (2025) TaxCorp(IDT) 11843 (HC-CALCUTTA)

  15. Madras High Court · 23 Dec 2025
    Madras High Court Quashes GST Assessment Order for Failure to Ensure Effective Service of Notice Beyond Portal Upload; Stresses Mandatory Compliance with Section 169(1) and Principles of Natural Justice

    Enfive Systems Private Limited Vs. The Commissioner Of Commercial Taxes & Anr.

    (2025) TaxCorp(IDT) 11842 (HC-MADRAS)

  16. P&H High Court · 22 Dec 2025
    Punjab & Haryana High Court Orders Bail for Accused in Rs. 160 Crore GST ITC Fraud, Citing Documentary Evidence and Prolonged Trial

    Prince Kumar & Another v. State of Punjab & Another

    (2025) TaxCorp(IDT) 11841 (HC-P&H)

  17. AP High Court · 17 Dec 2025
    AP High Court Exempts Chit Fund Foremen from GST on Interest and Penalty Collected for Subscriber Defaults

    Ushabala Chits Private Limited vs The Commissionner Of State Tax & Ors

    (2025) TaxCorp(IDT) 11840 (HC-AP)

  18. AAR · 17 Dec 2025
    West Bengal AAR Confirms GST Forward Charge on Sponsorship Services by Section 8 Company, Clarifies “Body Corporate” Status for MGMI

    In the matter of The Mining Geological And Metallargical Institute of India

    (2025) TaxCorp(IDT) 11839 (AAR)

  19. AAR · 17 Dec 2025
    West Bengal AAR Confirms GST Exemption for Pure Security and Scavenging Services Provided to Government Hospitals under Notification 12/2017-CT(R)

    In the matter of Ex Servicemen Resettlement Society

    (2025) TaxCorp(IDT) 11838 (AAR)

  20. AAR · 19 Dec 2025
    West Bengal AAR Grants GST Exemption to PHED’s Technology-Driven Water Supply Services under Notification 12/2017, Citing Core Panchayat Functions

    In the matter of Rimita Mukherjee

    (2025) TaxCorp(IDT) 11836 (AAR)

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