Library / Goods and Services Tax: The Professional's Master Guide
Appendix E: Digest of Rulings
The table lists the rulings discussed in this guide, in the order in which they first appear. Rulings under the pre-GST laws (service tax, central excise, VAT and sales tax) are included where the principle carries over to GST. Court: SC is the Supreme Court and HC a High Court.
Case | Court and year | Principle | Relevant to |
|---|---|---|---|
Commissioner of Central Excise v. Ratan Melting and Wire Industries | SC, 2008 | Circulars bind the department but not the courts or taxpayers; a circular contrary to the statute has no legal effect | Interpretation; circulars |
Commissioner of Customs v. Dilip Kumar and Co. | SC, 2018 | Exemption notifications are construed strictly; burden on claimant; ambiguity resolved in favour of revenue | Interpretation; exemptions |
Tata Consultancy Services v. State of Andhra Pradesh | SC, 2004 | Canned software on a medium is goods; intangible property capable of being bought, sold, transmitted and stored can be goods | Definitions; goods and services |
State of West Bengal v. Calcutta Club Ltd. | SC, 2019 | Doctrine of mutuality applies to members' clubs, including incorporated clubs; no sales tax or service tax on supplies to members under the earlier law | Supply; clubs and associations |
Indian Medical Association v. Union of India | Kerala HC, 2025 | Sections 2(17)(e) and 7(1)(aa) with its Explanation declared unconstitutional for lack of legislative competence; Union's appeal pending in the Supreme Court | Supply; clubs and associations |
GE T and D India Ltd. v. Deputy Commissioner of Central Excise | Madras HC, 2019 | Notice pay recovered from employees is not consideration for any service of tolerating an act; not liable to service tax | Supply; employee recoveries |
Bharat Sanchar Nigam Ltd. v. Union of India | SC, 2006 | Composite contracts outside Article 366(29A) are tested by the dominant nature of the transaction; aspect theory cannot be used to split them | Composite and mixed supply |
Larsen and Toubro Ltd. v. State of Karnataka | SC, 2013 | Works contracts can be split to tax the goods element; dominant intention test does not apply; construction of flats under pre-completion agreements is a works contract | Composite and mixed supply; works contracts |
Dunlop India Ltd. v. Union of India | SC, 1976 | An article with a reasonable claim to a specific entry should not be put in a residuary entry; common commercial meaning governs tariff entries | Classification |
HPL Chemicals Ltd. v. Commissioner of Central Excise | SC, 2006 | Burden of proving the classification claimed by the department is on the revenue; residuary heading is the last resort | Classification |
Material Recycling Association of India v. Union of India | Gujarat HC, 2020 | Section 13(8)(b) of the IGST Act fixing place of supply of intermediary services at location of supplier upheld | Place of supply; intermediary |
Dharmendra M. Jani v. Union of India | Bombay HC, 2023 | After a split verdict, sections 13(8)(b) and 8(2) of the IGST Act upheld as valid | Place of supply; intermediary |
Ernst and Young Ltd. v. Additional Commissioner, CGST Appeals-II, Delhi | Delhi HC, 2023 | Services supplied on own account to overseas group firms are not intermediary services; separate legal entities are not establishments of the same person; export refund allowed | Intermediary; export of services |
Union of India v. Cosmo Films Ltd. | SC, 2023 | Pre-import condition for IGST exemption on imports under advance authorisation (13 October 2017 to 9 January 2019) upheld; relief through payment and refund or credit | Imports; advance authorisation |
Bhandari Scrap Traders v. Union of India | SC, 2026 | Section 16(2)(c) upheld; SLP against Gujarat High Court dismissed; VAT bona fide purchaser rulings do not carry over; credit restored when supplier pays | ITC; supplier default |
Diya Agencies v. State Tax Officer | Kerala HC, 2023 | Sections 16(2)(c) and 16(4) upheld; ITC is a concession subject to conditions | ITC; conditions and time limit |
Thirumalakonda Plywoods v. Assistant Commissioner | Andhra Pradesh HC, 2023 | Time limit in section 16(4) upheld as a valid condition | ITC; time limit |
Arise India Ltd. v. Commissioner of Trade and Taxes | Delhi HC, 2017 | Bona fide purchaser not to be denied credit for seller's default under Delhi VAT | ITC; bona fide purchaser (VAT) |
Jayam and Co. v. Assistant Commissioner | SC, 2016 | Input tax credit is a concession available only on the statutory conditions | ITC; nature of credit |
Eicher Motors Ltd. v. Union of India | SC, 1999 | Modvat credit validly taken is indefeasible and cannot be lapsed by a later rule | ITC; nature of credit |
Collector of Central Excise v. Dai Ichi Karkaria Ltd. | SC, 1999 | Credit validly taken is as good as tax paid | ITC; nature of credit |
Union of India v. Bharti Airtel Ltd. | SC, 2021 | GSTR-3B is self-assessed on own records; no rectification of earlier returns outside the scheme because GSTR-2A was not available | ITC; returns |
Riddhi Siddhi Enterprises v. Commissioner of Goods and Services Tax | Delhi HC, 2024 | Retrospective cancellation of registration cannot be mechanical; the order must record reasons and objective material for the earlier date | Registration; cancellation |
Hindustan Steel Ltd. v. State of Orissa | SC, 1969 | Penalty not automatic for technical or venial breach or bona fide belief | Penalty; e-way bill |
Danish Hassan v. Union Territory of Jammu and Kashmir | J&K and Ladakh HC, 2026 | Seven-day limit for notice under section 129(3) is mandatory; notice issued after the limit vitiated detention proceedings | E-way bill; detention |
GMG Electric v. Commissioner of State Tax | GSTAT, Ernakulam Bench, 2026 | Order under section 129(3) passed beyond seven days of notice is void; limit mandatory | E-way bill; detention |
Ranbaxy Laboratories Ltd. v. Union of India | SC, 2011 | Interest on delayed refund runs from expiry of statutory period after application, not from order date | Refunds; interest |
Mafatlal Industries Ltd. v. Union of India | SC, 1997 | Refund only where burden of tax not passed on (unjust enrichment) | Refunds; unjust enrichment |
Gujarat Chamber of Commerce and Industry v. Union of India | Gujarat HC, 2025 (SLP dismissed, SC, 2026) | Assignment of leasehold rights in land is akin to transfer of immovable property and not a supply of service | Real estate; Schedule III |
BirlaNu Ltd. v. Union of India | Telangana HC, 2025 | Rule 39(1)(a), so far as it required ISD credit to be distributed in the same month, held beyond section 20 (as it stood before 1 April 2025); audit report and show cause notice quashed | Audit; input service distributor |
Pushpam Pharmaceuticals Co. v. Collector of Central Excise | SC, 1995 | Suppression means deliberate withholding of information to evade duty, not mere omission or bona fide belief | Demands; extended period |
Uniworth Textiles Ltd. v. Commissioner of Central Excise | SC, 2013 | Mere non-payment of duty is not suppression or wilful misstatement; conscious withholding must be shown | Demands; extended period |
Radha Krishan Industries v. State of Himachal Pradesh | SC, 2021 | Provisional attachment is drastic; needs tangible material, the Commissioner's own opinion, hearing on objections and a reasoned order | Recovery; provisional attachment |
Radhika Agarwal v. Union of India | SC, 2025 | Power of arrest upheld subject to recorded reasons to believe, written grounds and anticipatory bail; no coercive recovery during search | Search; arrest |
P.V. Ramana Reddy v. Union of India | Telangana HC, 2019 | Arrest for offences under section 132 can be made before the tax liability is adjudicated | Search; arrest |
Columbia Sportswear Co. v. Director of Income Tax | SC, 2012 | An advance ruling can be challenged in a writ petition under Articles 226 and 227 (Income-tax Act; principle applied to GST rulings) | Advance rulings; writ |
Assistant Commissioner of State Tax v. Commercial Steel Ltd. | SC, 2021 | Writ is not a substitute for statutory appeal except for breach of fundamental rights or natural justice, lack of jurisdiction or vires challenge | Appeals; writ |
Singh Enterprises v. Commissioner of Central Excise | SC, 2008 | Appellate authority cannot condone delay beyond the period the statute allows | Appeals; limitation |
Collector, Land Acquisition, Anantnag v. Mst. Katiji | SC, 1987 | Sufficient cause for condonation of delay to be read liberally to advance substantial justice | Appeals; condonation |
Union of India v. Dharmendra Textile Processors | SC, 2008 | Civil penalty for breach of a statutory obligation does not need mens rea unless the provision requires it | Penalties; mens rea |
Union of India v. Mohit Minerals (P) Ltd. | SC, 2022 | GST Council recommendations are persuasive, not binding; IGST under reverse charge on ocean freight in CIF imports struck down as it offends section 8 | Constitution; imports |
Safari Retreats (P) Ltd. v. Chief Commissioner of CGST | SC, 2024 | Plant or machinery in section 17(5)(d) to be tested by functionality; overcome by retrospective amendment in Finance Act, 2025 | Input tax credit; blocked credits |
Commissioner of Customs, Central Excise and Service Tax v. Northern Operating Systems (P) Ltd. | SC, 2022 | Secondment of employees by an overseas group company is supply of manpower service by that company to the Indian entity | Supply; import of services |
Kone Elevator India (P) Ltd. v. State of Tamil Nadu | SC, 2014 | Supply and installation of lifts is a works contract, not a sale (Constitution Bench) | Composite and mixed supply; works contracts |
Union of India v. VKC Footsteps India (P) Ltd. | SC, 2021 | Rule 89(5) upheld; inverted duty refund limited to ITC on inputs, excluding input services | Rates; inverted duty refund |
Union of India v. Intercontinental Consultants and Technocrats (P) Ltd. | SC, 2018 | Reimbursable expenses could not be included in value of taxable service under service tax; under GST only genuine pure agent costs stay out | Value of supply |
Commissioner of Service Tax v. Bhayana Builders (P) Ltd. | SC, 2018 | Materials supplied free by the service recipient are not part of the gross amount charged | Value of supply; free supplies |
Suncraft Energy (P) Ltd. v. Assistant Commissioner, State Tax | Calcutta HC, 2023 | Credit not to be denied only for GSTR-2A mismatch without first proceeding against defaulting supplier; now subject to Bhandari Scrap Traders | ITC; supplier default |
Additional Commissioner v. Safecon Lifesciences (P) Ltd. | SC, 2026 | Revenue SLP dismissed; extended period cannot be invoked against buyer only because supplier registration was cancelled retrospectively, without proof of buyer's fraud | ITC; retrospective cancellation |
Samay Alloys India (P) Ltd. v. State of Gujarat | Gujarat HC, 2022 | Rule 86A permits blocking only of credit available in the ledger; no negative blocking (Revenue SLP in Union of India v. K.K. Alloys, against a similar Punjab and Haryana High Court ruling, dismissed by the Supreme Court in June 2026) | ITC; blocking of credit |
On Quest Merchandising India (P) Ltd. v. Government of NCT of Delhi | Delhi HC, 2017 | Section 9(2)(g) of Delhi VAT Act read down to protect bona fide purchasing dealers | ITC; bona fide purchaser (VAT) |
State of Karnataka v. Ecom Gill Coffee Trading (P) Ltd. | SC, 2023 | Burden on dealer to prove genuineness of purchase; invoices and cheque payment alone not enough (KVAT) | ITC; burden of proof |
Assistant Commissioner (ST) v. Satyam Shivam Papers (P) Ltd. | SC, 2022 | No presumption of evasion where e-way bill validity lapsed due to external factors; State's SLP dismissed with costs | E-way bill; detention |
Central Board of Indirect Taxes and Customs v. Aberdare Technologies (P) Ltd. | SC, 2025 | Bona fide clerical errors in GSTR-1 may be corrected after the time limit where no revenue loss; portal limits no bar | Returns; rectification |
Directorate General of Goods and Services Tax Intelligence v. Gameskraft Technologies (P) Ltd. | SC, 2026 | Online platforms where players stake money supply actionable claims in betting and gambling; 28% on full stake value upheld; 2023 amendments clarificatory | Online gaming; valuation |
Ghanashyam Mishra and Sons (P) Ltd. v. Edelweiss Asset Reconstruction Co. Ltd. | SC, 2021 | Approved resolution plan extinguishes all claims not in the plan, including Government dues | Insolvency; recovery |
Commissioner of Central Excise v. Brindavan Beverages (P) Ltd. | SC, 2007 | Show cause notice is the foundation of the case; vague notice is bad and the order cannot go beyond it | Demands; show cause notice |
Armour Security (India) Ltd. v. Commissioner, CGST, Delhi East | SC, 2025 | Section 6(2)(b) bars the other administration once one has issued a show cause notice on the same subject matter; summons and inquiry are not proceedings | Demands; parallel proceedings |
Assistant Commissioner (CT) LTU v. Glaxo Smith Kline Consumer Health Care Ltd. | SC, 2020 | High Court should not entertain a writ to bypass an appeal period, including the condonable period, that has expired | Appeals; limitation |
Reckitt Benckiser India (P) Ltd. v. Union of India | Delhi HC, 2024 | Section 171 and the anti-profiteering rules upheld; methodology depends on facts; individual orders open to challenge | Anti-profiteering |
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