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Supreme Court

Supreme Court of India

Rulings of the Supreme Court of India, newest first.

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Outcome

In favour of assessee457 In favour of revenue176 Partly allowed0 Matter remanded126

Topic

Demands & adjudication150 Appeals to Appellate Authority69 Input tax credit68 Registration58 Penalty & confiscation33 Refund33 Service of notices & orders30 Appeals to Appellate Tribunal22 Anti-profiteering20 Arrest & bail16 Interest & waiver14 Levy & collection14 Recovery & attachment14 Supply & valuation14 Assessment13 Detention in transit12 Exemptions12 Government contractors11 Offences & prosecution11 Classification & rate9 Returns9 Officers & jurisdiction7 Search & seizure7 Transitional provisions5 Advance ruling3 Cess3 Writs & constitutional remedies3 Rectification2 Other8

Provision

CGST S.73
CGST S.74
CGST S.107
CGST S.75
CGST S.16
CGST S.169
CGST S.29
CGST S.54
CGST S.9
CGST S.30

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In favour of assesseeRemove filter
CGST S.9Remove filter
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Supreme Court21 Jul 2026
For assessee
Union of India v. Gujarat Chamber of Commerce and Industry

SLP dismissed against order of high court that no GST is leviable on assignment of leasehold rights in an industrial plot with building, as such transfer of benefits arising from immovable property is not a 'supply'.'

CGST S.7
CGST S.9