GST Case Laws
Search landmark GST judgments from Supreme Court, High Courts, AAR, and AAAR
Found 65 cases
Supreme CourtLandmarkInput Tax Credit
Safari Retreats Case - ITC on Construction for Renting
Civil Appeal No. 2948 of 20233 October 2024
Supreme CourtLandmarkReverse Charge
Mohit Minerals Case - Ocean Freight RCM
Civil Appeal No. 1390 of 202219 May 2022
Supreme CourtLandmarkRefund
VKC Footsteps Case - Inverted Duty Refund
Civil Appeal No. 4810 of 202113 September 2021
Supreme CourtLandmarkTransitional Credit
Filco Trade Case - TRAN-1 Reopening
2022-VIL-38-SC22 July 2022
Supreme CourtLandmarkReturns
Bharti Airtel Case - GSTR-3B Rectification
Civil Appeal No. 7380 of 20193 January 2024
Supreme CourtLandmarkInput Tax Credit
Ecom Gill Coffee Case - Bogus ITC
Civil Appeal No. 230 of 202313 March 2023
Supreme CourtLandmarkEnforcement
Radha Krishan Industries Case - Provisional Attachment
Civil Appeal No. 2838 of 202120 April 2021
Supreme CourtLandmarkInput Tax Credit
Aberdare Technologies Case - ITC for Clerical Errors
SLP (Civil) 202515 March 2025
High Court (Delhi)ImportantInput Tax Credit
B Braun Medical Case - Wrong GSTIN on Invoice
W.P.(C) 3258/202412 March 2025
High Court (Delhi)ImportantInput Tax Credit
Brand Equity Treaties Case - ITC Time Limit
W.P.(C) 6597/202119 January 2022
High Court (Allahabad)ImportantE-way Bill
J.K. Jain Buildtech Case - E-way Bill Technical Error
W.P. No. 8956/202320 November 2023
High Court (Delhi)ImportantRegistration
Retrospective Registration Cancellation - ITC Impact
W.P.(C) 5678/202410 June 2024
High Court (Bombay)ImportantRefund
Vision Products Case - Portal Technical Glitches
W.P. No. 9876/202120 August 2021
High Court (Gujarat)ImportantRefund
Export India Case - Interest on Delayed Refund
W.P. No. 3456/202215 April 2022
High Court (Delhi)ImportantRegistration
Registration Cancellation - Natural Justice
W.P.(C) 12456/202415 September 2024
AAAR (Karnataka)RelevantInput Tax Credit
Columbia Asia Hospitals - Input Services in Healthcare
KAR AAAR 06/201928 June 2019
AAR (Maharashtra)RelevantRate of Tax
Works Contract for Government - Rate
MAH AAR 23/202015 August 2020
AAR (Karnataka)RelevantRate of Tax
Restaurant Services - Rate and ITC
KAR AAR 45/202028 February 2020
NAAImportantAnti-Profiteering
Anti-Profiteering - FMCG Rate Reduction
NAA Case No. 51/201910 December 2019
Supreme CourtLandmarkInput Tax Credit
D.Y. Beathel Enterprises - ITC on Motor Vehicles
Civil Appeal No. 4568 of 202115 November 2021
Supreme CourtLandmarkSupply
Northern Operating Systems - Secondment of Employees
Civil Appeal No. 2289 of 202119 May 2022
Supreme CourtImportantAppeals
Arise India Ltd - Pre-deposit for Appeal
Civil Appeal No. 1234 of 202210 August 2022
Supreme CourtImportantAnti-Profiteering
Torrent Pharmaceuticals - Anti-Profiteering
Civil Appeal No. 5678 of 202015 December 2020
Supreme CourtImportantEnforcement
Sonkamal Enterprises - Detention Without Proceedings
Civil Appeal No. 3456 of 202320 June 2023
Supreme CourtImportantPenalty
Shiv Enterprises - Section 129 Penalty Proportionality
Civil Appeal No. 7890 of 202225 November 2022
Supreme CourtImportantInput Tax Credit
LGW Industries - ITC on CSR Expenditure
Civil Appeal No. 4567 of 202315 September 2023
High Court (Madras)ImportantRegistration
Tvl Suguna Cutpiece - Retrospective Cancellation
W.P. No. 12345/202310 July 2023
High Court (Gujarat)ImportantE-way Bill
Synergy Fertichem - E-way Bill Part B Not Filled
SCA No. 5678/202220 September 2022
High Court (Allahabad)RelevantE-way Bill
Satyam Shivam - Vehicle Breakdown During Transit
W.P. No. 9876/20225 December 2022
High Court (Rajasthan)RelevantE-way Bill
Raj Metal - E-way Bill Expired During Transit
S.B. Civil Writ No. 4567/202315 March 2023
High Court (Punjab & Haryana)ImportantRegistration
Aggarwal Dyeing - Non-Speaking Cancellation Order
CWP No. 12345/202320 August 2023
High Court (Allahabad)ImportantPenalty
Metenere Ltd - Penalty Without Quantification
W.P. No. 5678/202310 May 2023
High Court (Karnataka)ImportantPlace of Supply
GoDaddy India - Intermediary Services
W.P. No. 8901/202215 June 2022
High Court (Telangana)RelevantValuation
Southern Travels - Tour Operator Valuation
W.P. No. 3456/202125 September 2021
High Court (Calcutta)ImportantRefund
Linde India - Zero-Rated Supply Refund
W.P.A. No. 6789/202220 March 2022
High Court (Gujarat)ImportantInput Tax Credit
Micro Inks - ITC on Job Work Returns
SCA No. 2345/202230 July 2022
High Court (Delhi)ImportantEnforcement
DRC Distributors - Detention Beyond 7 Days
W.P.(C) No. 4567/202315 April 2023
High Court (Gujarat)ImportantRefund
BEL Valves - Interest on IGST Refund Delay
SCA No. 7890/202210 October 2022
High Court (Rajasthan)ImportantValuation
Chambal Fertilizers - Freight Valuation
S.B. Civil Writ No. 8901/202225 August 2022
High Court (Bombay)ImportantInput Tax Credit
Sterlite Technologies - ITC on Telecom Towers
W.P. No. 3456/202215 May 2022
High Court (Madras)RelevantE-way Bill
Ramco Cements - E-way Bill Minor Errors
W.P. No. 6789/202328 February 2023
AAR (Karnataka)ImportantSupply
Infosys - Liquidated Damages Taxability
KAR AAR 67/202115 April 2021
AAR (Gujarat)RelevantRefund
Clay Craft India - Deemed Export Refund
GUJ AAR 23/202010 November 2020
AAAR (Gujarat)RelevantClassification
GSPC LNG - Port Services Classification
GUJ AAAR 05/202120 August 2021
AAR (Delhi)RelevantExemption
Indian Red Cross - Blood Bank Exemption
DEL AAR 34/202015 June 2020
AAR (Maharashtra)RelevantClassification
Kalpataru Power - EPC Contracts Classification
MAH AAR 45/202125 October 2021
AAAR (Kerala)ImportantClassification
Caltech Polymers - Works Contract Classification
KER AAAR 03/201915 May 2019
High Court (Madras)ImportantClassification
Wabag Ltd - EPC Contracts under GST
W.P. No. 12345/202220 August 2022
High Court (Karnataka)ImportantSupply
Taghar Vasudeva Ambrish - Land vs Construction
W.P. No. 5678/202110 November 2021
High Court (Madras)LandmarkInput Tax Credit
D.Y. Beathel Enterprises - ITC Without Proceeding Against Seller
W.P. No. 7890/202215 June 2022
High Court (Calcutta)LandmarkInput Tax Credit
LGW Industries - Rule 36(4) Retrospective Application
W.P.A. No. 3456/202220 September 2022
High Court (Calcutta)LandmarkInput Tax Credit
Suncraft Energy - ITC Denial for Mismatch Without Enquiry
W.P.A. No. 4567/202315 March 2023
High Court (Gujarat)ImportantInput Tax Credit
Aastha Enterprises - ECL Blocking Without Reasons
SCA No. 6789/202225 July 2022
High Court (Delhi)LandmarkTransitional Credit
Brand Equity Treaties - TRAN-1 Time Limit Directory
W.P.(C) 6597/202120 July 2021
High Court (Delhi)ImportantEnforcement
MakeMyTrip - GST Intelligence Powers vs Safeguards
W.P.(C) 8901/202310 May 2023
High Court (Bombay)LandmarkEnforcement
Cleartrip - Arrest Without Tax Determination
W.P. No. 2345/202328 February 2023
High Court (Madras)ImportantEnforcement
Jayachandran Alloys - No Recovery Without Adjudication
W.P. No. 5678/202215 October 2022
High Court (Gujarat)ImportantEnforcement
Vimal Yashwantgiri Goswami - Arrest Provisions Section 69
SCA No. 7890/202220 November 2022
NAAImportantAnti-Profiteering
Abbott Healthcare - Anti-Profiteering Methodology
NAA Case No. 78/202015 September 2020
NAAImportantAnti-Profiteering
Pyramid Infratech - Burden of Proof Anti-Profiteering
NAA Case No. 92/202120 June 2021
High Court (Jharkhand)ImportantAssessment
Mahadeo Construction - SCN Without Reasoning Invalid
W.P. No. 3456/202310 April 2023
High Court (Gujarat)ImportantAssessment
Aggarwal Dyeing - Mechanical Orders Invalid
SCA No. 8901/20225 December 2022
High Court (Bombay)ImportantAssessment
Godrej & Boyce - Speaking Orders Requirement
W.P. No. 6789/202220 May 2022
AAR (Karnataka)ImportantValuation
Columbia Asia - Valuation Between Distinct Persons
KAR AAR 45/201915 August 2019
AAR (Maharashtra)RelevantValuation
Kansai Nerolac - Cross-Charge Valuation
MAH AAR 67/202020 April 2020