The Supreme Court Judgments on GST is a comprehensive compilation of landmark rulings delivered by the Hon’ble Supreme Court of India on various aspects of the Goods and Services Tax regime. This collection serves as an essential reference for tax professionals, legal practitioners, academicians, policymakers, and businesses navigating the complexities of India’s indirect tax framework.
Since the implementation of GST on 1st July 2017, the Supreme Court has delivered several path-breaking judgments interpreting key provisions of the CGST Act, IGST Act, and SGST laws. These rulings have clarified contentious issues such as:
Constitutional validity of GST laws
Scope of taxability and classification of goods/services
Input Tax Credit (ITC) eligibility and denial
Transitional credit disputes under Section 140
Arrest, summons, and bail in GST-related offences
Jurisdictional challenges and procedural compliance
Powers of GST authorities under Section 69, 70, and 132
Anti-profiteering provisions and retrospective amendments
Interplay between GST and other constitutional provisions (e.g., Article 246A, Article 279A)
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Evolution of GST in India
Constitutional Provisions: Article 246A, 279A
Overview of GST Council & its powers
Role of Supreme Court in tax jurisprudence
Union of India v. Mohit Minerals Pvt. Ltd. (2022) – GST on ocean freight
Jindal Stainless Ltd. v. State of Haryana – Interpretation of taxing powers under Article 246A
Skill Lotto Solutions Pvt. Ltd. v. Union of India – Constitutionality of taxing lotteries
Westinghouse Saxby Farmer v. Commissioner – Composite vs mixed supply
Canon India Pvt. Ltd. v. Commissioner – Proper officer jurisdiction
Northern Operating Systems Pvt. Ltd. v. CCE – Import of manpower services
Safari Retreats Pvt. Ltd. v. Chief Commissioner – ITC on construction of commercial properties
TVL. Transtonnelstroy Afcons Joint Venture v. Union of India – Denial of transitional credit
VKC Footsteps India Pvt. Ltd. v. Union of India – Refund of unutilized ITC under inverted duty
Filco Trade Centre Pvt. Ltd. v. Union of India – TRAN-1 and reopening window for transitional credit
Brand Equity Treaties Ltd. v. Union of India – Vested right of credit and limitation period
P. R. Mani Electronics v. Union of India – Time limit to avail ITC
M/s Radha Krishan Industries v. State of Himachal Pradesh – Show cause notice and principles of natural justice
Siddharth v. State of U.P. – Arrest powers and procedural safeguards under Section 132
Abbott Healthcare Pvt. Ltd. v. Director General of Anti-Profiteering
Scope and validity of anti-profiteering provisions
Judicial review of pricing mechanisms and methodology
Union of India v. Sapna Jain – Guidelines on arrest under Section 69
MakeMyTrip v. Union of India – Use of summons under Section 70
P.V. Ramana Reddy v. Union of India – Arrest without FIR under GST
Union of India v. Mohit Minerals Pvt. Ltd. – Observations on GST Council being recommendatory
Implications on Centre-State fiscal federalism
Canon India Pvt. Ltd. v. Commissioner – “Proper officer” debate under customs/GST
Bharti Airtel Ltd. v. Union of India – Rectification of GSTR-3B returns
| Dr. Sanjiv Agarwal CA Dr Neha Somani Supreme Court Judgements on GST |
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