Search GST Case Laws
Browse important GST case laws, rulings and judgements from Indian courts.
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{title:'ITC on construction of immovable property', section:'Section 17(5)(c)', court:'Supreme Court', year:'2024', summary:'ITC not available on goods/services used for construction of immovable property on own account.'},
{title:'Refund of unutilized ITC on inverted duty structure', section:'Section 54(3)', court:'Supreme Court', year:'2024', summary:'Refund permissible where input tax rate exceeds output tax rate.'},
{title:'Transitional credit under Section 140', section:'Section 140', court:'Supreme Court', year:'2023', summary:'Transitional credit is a vested right, time limit for claiming is directory.'},
{title:'E-way bill penalty without intent to evade', section:'Section 129', court:'High Court', year:'2023', summary:'Minor discrepancies in e-way bill should not attract penalty without evidence of tax evasion.'},
{title:'IGST on ocean freight — reverse charge', section:'Notification 10/2017', court:'Supreme Court', year:'2022', summary:'IGST on ocean freight under reverse charge held ultra vires.'},
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Important GST Case Laws
GST case laws are evolving rapidly. The Supreme Court and various High Courts have delivered landmark judgements on ITC eligibility, refund claims, transitional credit, e-way bill penalties, and more. Stay updated with the latest rulings.