Library / Goods and Services Tax: The Professional's Master Guide
Table of Cases
Rulings are listed by the name of the taxpayer or the principal party. Page references point to the discussion of each ruling in the text and to its entry in the Digest of Rulings (Appendix E).
A
Central Board of Indirect Taxes and Customs v. Aberdare Technologies (P) Ltd. (SC, 2025) 138, 140, 279
Arise India Ltd. v. Commissioner of Trade and Taxes (Delhi HC, 2017) 98, 276
Armour Security (India) Ltd. v. Commissioner, CGST, Delhi East (SC, 2025) 190, 192, 194, 279, 289
B
Bhandari Scrap Traders v. Union of India (SC, 2026) 95, 98-99, 125, 174, 202, 253, 276, 278, 287, 298
Bharat Sanchar Nigam Ltd. v. Union of India (SC, 2006) 48, 275
Union of India v. Bharti Airtel Ltd. (SC, 2021) 115, 138, 213, 215, 276
Commissioner of Service Tax v. Bhayana Builders (P) Ltd. (SC, 2018) 73, 278
BirlaNu Ltd. v. Union of India (Telangana HC, 2025) 184, 277
Commissioner of Central Excise v. Brindavan Beverages (P) Ltd. (SC, 2007) 187, 279
C
State of West Bengal v. Calcutta Club Ltd. (SC, 2019) 38, 171, 275
Columbia Sportswear Co. v. Director of Income Tax (SC, 2012) 198, 277
Assistant Commissioner of State Tax v. Commercial Steel Ltd. (SC, 2021) 202-203, 277, 289
Union of India v. Cosmo Films Ltd. (SC, 2023) 92, 276
D
Collector of Central Excise v. Dai Ichi Karkaria Ltd. (SC, 1999) 108, 276
Danish Hassan v. Union Territory of Jammu and Kashmir (J&K and Ladakh HC, 2026) 134, 276
Dharmendra M. Jani v. Union of India (Bombay HC, 2023) 85, 276
Union of India v. Dharmendra Textile Processors (SC, 2008) 205, 278
Commissioner of Customs v. Dilip Kumar and Co. (SC, 2018) 22, 275, 303
Diya Agencies v. State Tax Officer (Kerala HC, 2023) 95, 97, 276
Dunlop India Ltd. v. Union of India (SC, 1976) 56, 275, 303
E
State of Karnataka v. Ecom Gill Coffee Trading (P) Ltd. (SC, 2023) 98, 253, 279
Eicher Motors Ltd. v. Union of India (SC, 1999) 108, 276
Ernst and Young Ltd. v. Additional Commissioner, CGST Appeals-II, Delhi (Delhi HC, 2023) 85, 276
G
Directorate General of Goods and Services Tax Intelligence v. Gameskraft Technologies (P) Ltd. (SC, 2026) 158, 279
GE T and D India Ltd. v. Deputy Commissioner of Central Excise (Madras HC, 2019) 44, 275
Ghanashyam Mishra and Sons (P) Ltd. v. Edelweiss Asset Reconstruction Co. Ltd. (SC, 2021) 176-177, 279
Assistant Commissioner (CT) LTU v. Glaxo Smith Kline Consumer Health Care Ltd. (SC, 2020) 202, 279
GMG Electric v. Commissioner of State Tax (GSTAT, Ernakulam Bench, 2026) 134, 277
Gujarat Chamber of Commerce and Industry v. Union of India (Gujarat HC, 2025 (SLP dismissed, SC, 2026)) 153, 277
H
Hindustan Steel Ltd. v. State of Orissa (SC, 1969) 133, 205, 276
HPL Chemicals Ltd. v. Commissioner of Central Excise (SC, 2006) 56, 58, 275, 303
I
Indian Medical Association v. Union of India (Kerala HC, 2025) 38, 171, 275
Union of India v. Intercontinental Consultants and Technocrats (P) Ltd. (SC, 2018) 73, 278
J
Jayam and Co. v. Assistant Commissioner (SC, 2016) 98, 276
K
Kone Elevator India (P) Ltd. v. State of Tamil Nadu (SC, 2014) 48, 154, 278
L
Larsen and Toubro Ltd. v. State of Karnataka (SC, 2013) 48, 154, 275
M
Mafatlal Industries Ltd. v. Union of India (SC, 1997) 146, 277, 288
Material Recycling Association of India v. Union of India (Gujarat HC, 2020) 85, 275
Union of India v. Mohit Minerals (P) Ltd. (SC, 2022) 19, 22, 89, 92, 168, 278, 283
Collector, Land Acquisition, Anantnag v. Mst. Katiji (SC, 1987) 202, 277
N
Commissioner of Customs, Central Excise and Service Tax v. Northern Operating Systems (P) Ltd. (SC, 2022) 41, 74, 164-165, 245, 278, 286
O
On Quest Merchandising India (P) Ltd. v. Government of NCT of Delhi (Delhi HC, 2017) 98, 278
P
P.V. Ramana Reddy v. Union of India (Telangana HC, 2019) 194, 277
Pushpam Pharmaceuticals Co. v. Collector of Central Excise (SC, 1995) 190, 253, 277, 297
R
Radha Krishan Industries v. State of Himachal Pradesh (SC, 2021) 191-192, 277
Radhika Agarwal v. Union of India (SC, 2025) 194, 196, 277, 289, 296
Ranbaxy Laboratories Ltd. v. Union of India (SC, 2011) 145, 277
Commissioner of Central Excise v. Ratan Melting and Wire Industries (SC, 2008) 20, 275
Reckitt Benckiser India (P) Ltd. v. Union of India (Delhi HC, 2024) 207, 209, 279
Riddhi Siddhi Enterprises v. Commissioner of Goods and Services Tax (Delhi HC, 2024) 124, 276
S
Safari Retreats (P) Ltd. v. Chief Commissioner of CGST (SC, 2024) 26-27, 102, 104, 155, 278, 286
Additional Commissioner v. Safecon Lifesciences (P) Ltd. (SC, 2026) 98, 278
Samay Alloys India (P) Ltd. v. State of Gujarat (Gujarat HC, 2022) 117, 278
Assistant Commissioner (ST) v. Satyam Shivam Papers (P) Ltd. (SC, 2022) 133, 279
Singh Enterprises v. Commissioner of Central Excise (SC, 2008) 202-203, 277
Suncraft Energy (P) Ltd. v. Assistant Commissioner, State Tax (Calcutta HC, 2023) 95, 125, 174, 278
T
Tata Consultancy Services v. State of Andhra Pradesh (SC, 2004) 30, 275
Thirumalakonda Plywoods v. Assistant Commissioner (Andhra Pradesh HC, 2023) 97, 276
U
Uniworth Textiles Ltd. v. Commissioner of Central Excise (SC, 2013) 190, 277
V
Union of India v. VKC Footsteps India (P) Ltd. (SC, 2021) 58, 113, 147-148, 230-231, 278, 288
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