Case law

Judgments and orders, newest first.

Special Leave Petition

Goodluck India Limited & Anr. Vs Union of India & Ors.

Supreme Court · Special Leave Petition (C) No. 24550 of 2025

August 5, 2026

Omission of Rule 96(10) Benefits Assessees in Pending Integrated Tax Refund Claims

Advance Ruling

Chehar Industry Private Limited ., In re

Authority for Advance Ruling, Gujarat · Advance Ruling No. GUJ/GAAR/R/2026/28

August 3, 2026

Laundry Soap in Bar/Cake Form Classified Under HSN 34011942, Attracts 18% GST

Advance Ruling

Lab Medica Systems Private limited ., In re

Authority for Advance Ruling, Gujarat · Ruling No. GUJ/GAAR/R/2026/27

August 3, 2026

Ophthalmic Binocular Surgical Microscope Classified Under CTH 9018, Taxable at 5% GST

Advance Ruling

Sardar Chemical Industries ., In re

Authority for Advance Ruling, Gujarat · Advance Ruling No. GUJ/GAAR/R/2026/30

August 3, 2026

Papad Khar Classified Under HSN 28362090 at 18% GST; Not Exempted as Food Ingredient.

Advance Ruling

Rashmiben Sanjaykumar Hemani (Trade name: Galaxe Prints) ., In re

Authority for Advance Ruling, Gujarat · Ruling No. GUJ/GAAR/R/2026/29

August 3, 2026

Offset Printing on Kraft and Duplex Paper Attracts 18% GST as Job Work Services

Anti-Profiteering

DG Anti Profiteering Vs Oxford Realty LLP

Appellate Tribunal, Delhi · NAPA/123/PB/2025

August 2, 2026

Real Estate Developer Directed to Refund Excess ITC Benefit with Interest

Writ Petition

G.R. Organic Company Vs Commercial Tax Officer

High Court, Madras · WP No. 22795 of 2026

August 2, 2026

Tax and Interest Cannot Be Levied on Unutilized ITC for Exempt Supplies

Writ Petition

Ganit Shipping (OPC) Private Limited 86 Anr. Vs State of West Bengal & Ors

High Court, Calcutta · WPA 11985 of 2026

August 2, 2026

GST Registration Cancellation for Non-filing of Returns Set Aside Conditionally

Appeal

Tata Unistore Limited Vs Commissioner CGST & Ex

Appellate Tribunal, Thane · APL/8/THN/2026

July 30, 2026

GST Authorities Lack Jurisdiction to Examine Pre-GST CENVAT Credit Eligibility for Transitioned ITC

Writ Petition

Gaurav Jain & Anr. Vs Joint Commissioner (Appeals-II) CGST Delhi Zone & Anr

High Court, Delhi · W.P.(C) 8414/2026

July 30, 2026

New Pre-deposit Requirement for Penalty Appeals Not Applicable to Pre-amendment Adjudicatory Proceedings