{"id":10920,"date":"2026-08-02T11:11:07","date_gmt":"2026-08-02T11:11:07","guid":{"rendered":"https:\/\/www.caindelhiindia.com\/blog\/?p=10920"},"modified":"2026-08-02T11:11:07","modified_gmt":"2026-08-02T11:11:07","slug":"top-10-supreme-court-judgments-under-gst-since-2017","status":"publish","type":"post","link":"https:\/\/www.caindelhiindia.com\/blog\/top-10-supreme-court-judgments-under-gst-since-2017\/","title":{"rendered":"Top 10 Supreme Court Judgments under GST (since 2017)"},"content":{"rendered":"<h2><img loading=\"lazy\" decoding=\"async\" class=\"alignnone  wp-image-10921\" src=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/08\/1785495635516_edited.png\" alt=\"Top 10 Supreme Court Judgments under GST (since 2017)\" width=\"902\" height=\"1249\" srcset=\"https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/08\/1785495635516_edited.png 460w, https:\/\/www.caindelhiindia.com\/blog\/wp-content\/uploads\/2026\/08\/1785495635516_edited-217x300.png 217w\" sizes=\"(max-width: 902px) 100vw, 902px\" \/><\/h2>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_58 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a70252408e92\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a70252408e92\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.caindelhiindia.com\/blog\/top-10-supreme-court-judgments-under-gst-since-2017\/#Top_10_Supreme_Court_Judgments_under_GST_since_2017\" title=\"Top 10 Supreme Court Judgments under GST (since 2017)\">Top 10 Supreme Court Judgments under GST (since 2017)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.caindelhiindia.com\/blog\/top-10-supreme-court-judgments-under-gst-since-2017\/#Below_is_an_explanation_of_each_case_its_issue_ruling_and_impact\" title=\"Below is an explanation of each case, its issue, ruling, and impact.\">Below is an explanation of each case, its issue, ruling, and impact.<\/a><ul class='ez-toc-list-level-3'><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.caindelhiindia.com\/blog\/top-10-supreme-court-judgments-under-gst-since-2017\/#Union_of_India_v_VKC_Footsteps_India_Pvt_Ltd_Citation_2021_SCC_OnLine_SC_706\" title=\" Union of India v. VKC Footsteps India Pvt. Ltd. (Citation 2021 SCC OnLine SC 706 )\"> Union of India v. VKC Footsteps India Pvt. Ltd. (Citation 2021 SCC OnLine SC 706 )<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.caindelhiindia.com\/blog\/top-10-supreme-court-judgments-under-gst-since-2017\/#Union_of_India_v_Mohit_Minerals_Pvt_Ltd_Citation_2022_SCC_OnLine_SC_657\" title=\" Union of India v. Mohit Minerals Pvt. Ltd. (Citation 2022 SCC OnLine SC 657)\"> Union of India v. Mohit Minerals Pvt. Ltd. (Citation 2022 SCC OnLine SC 657)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.caindelhiindia.com\/blog\/top-10-supreme-court-judgments-under-gst-since-2017\/#State_Tax_Officer_v_Rainbow_Papers_Ltd_Citation_2022_SCC_OnLine_SC_1162\" title=\" State Tax Officer v. Rainbow Papers Ltd. (Citation 2022 SCC OnLine SC 1162)\"> State Tax Officer v. Rainbow Papers Ltd. (Citation 2022 SCC OnLine SC 1162)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.caindelhiindia.com\/blog\/top-10-supreme-court-judgments-under-gst-since-2017\/#Chief_Commissioner_of_CGST_v_Safari_Retreats_Pvt_Ltd_Citation_2024_SCC_OnLine_SC_271\" title=\" Chief Commissioner of CGST v. Safari Retreats Pvt. Ltd. (Citation 2024 SCC OnLine SC 271)\"> Chief Commissioner of CGST v. Safari Retreats Pvt. Ltd. (Citation 2024 SCC OnLine SC 271)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.caindelhiindia.com\/blog\/top-10-supreme-court-judgments-under-gst-since-2017\/#State_of_Karnataka_v_Yashaswi_Yashvardhan_Ambarish\" title=\" State of Karnataka v. Yashaswi (Yashvardhan) Ambarish\"> State of Karnataka v. Yashaswi (Yashvardhan) Ambarish<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.caindelhiindia.com\/blog\/top-10-supreme-court-judgments-under-gst-since-2017\/#Ms_Armour_Security_India_Ltd\" title=\" M\/s Armour (Security) India Ltd.\"> M\/s Armour (Security) India Ltd.<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.caindelhiindia.com\/blog\/top-10-supreme-court-judgments-under-gst-since-2017\/#DGGI_v_Gameskraft_Technologies_Pvt_Ltd_Citation_2025_SCC_OnLine_SC_427\" title=\" DGGI v. Gameskraft Technologies Pvt. Ltd. (Citation: 2025 SCC OnLine SC 427)\"> DGGI v. Gameskraft Technologies Pvt. Ltd. (Citation: 2025 SCC OnLine SC 427)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.caindelhiindia.com\/blog\/top-10-supreme-court-judgments-under-gst-since-2017\/#Union_of_India_v_KK_Alloys_Pvt_Ltd_Citation_2024_SCC_OnLine_SC_866\" title=\" Union of India v. K.K. Alloys Pvt. Ltd. (Citation 2024 SCC OnLine SC 866)\"> Union of India v. K.K. Alloys Pvt. Ltd. (Citation 2024 SCC OnLine SC 866)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.caindelhiindia.com\/blog\/top-10-supreme-court-judgments-under-gst-since-2017\/#Aarcon_Gujarat_Pvt_Ltd_v_Gujarat_Chamber_of_Commerce_and_Industry\" title=\" Aarcon (Gujarat) Pvt. Ltd. v. Gujarat Chamber of Commerce and Industry\"> Aarcon (Gujarat) Pvt. Ltd. v. Gujarat Chamber of Commerce and Industry<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.caindelhiindia.com\/blog\/top-10-supreme-court-judgments-under-gst-since-2017\/#Bhardwaj_Scrap_Traders_v_Union_of_India_Citation_2024_SCC_OnLine_SC_1261\" title=\" Bhardwaj Scrap Traders v. Union of India (Citation 2024 SCC OnLine SC 1261)\"> Bhardwaj Scrap Traders v. Union of India (Citation 2024 SCC OnLine SC 1261)<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Top_10_Supreme_Court_Judgments_under_GST_since_2017\"><\/span><span style=\"color: #000080;\"><strong>Top 10 Supreme Court Judgments under GST (since 2017)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>The GST regime has generated significant litigation since its introduction in July 2017. Several Supreme Court judgments have shaped the interpretation of the GST law, particularly in areas such as Input Tax Credit (ITC), refunds, imports, insolvency, registration cancellation, and compliance obligations. This article discusses the Top 10 GST Supreme Court judgments and their practical implications for taxpayers, chartered accountants, tax professionals, CFOs, and business owners.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Below_is_an_explanation_of_each_case_its_issue_ruling_and_impact\"><\/span><span style=\"color: #000080;\"><strong>Below is an explanation of each case, its issue, ruling, and impact.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"Union_of_India_v_VKC_Footsteps_India_Pvt_Ltd_Citation_2021_SCC_OnLine_SC_706\"><\/span><span style=\"color: #000080;\"><strong> Union of India v. VKC Footsteps India Pvt. Ltd. (Citation 2021 SCC OnLine SC 706 )<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Issue: Whether refund of unutilized ITC on input services should be allowed under Rule 89(5) while claiming refund under the inverted duty structure.<\/li>\n<li>Supreme Court Ruling: The Court upheld Rule 89(5). The refund of accumulated ITC due to the inverted duty structure is restricted as per the formula prescribed in the rule. And exclusion of input services from the refund was held valid.<\/li>\n<li>Practical Impact: Taxpayers cannot claim a refund of ITC accumulated on input services under inverted duty refunds (for the period covered by the judgment). Example Input GST on services = INR 10 lakh, Input GST on goods = INR 20 lakh, and Refund calculation would not fully include service ITC.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Union_of_India_v_Mohit_Minerals_Pvt_Ltd_Citation_2022_SCC_OnLine_SC_657\"><\/span><span style=\"color: #000080;\"><strong> Union of India v. Mohit Minerals Pvt. Ltd. (Citation 2022 SCC OnLine SC 657)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Issue: Validity of IGST on ocean freight under reverse charge on CIF imports.<\/li>\n<li>Supreme Court Ruling: Levy of IGST on ocean freight under RCM declared ultra vires. The importer already pays IGST on CIF value, which includes freight. And a separate tax on freight causes double taxation.<\/li>\n<li>Practical Impact: Major relief to importers. Affected sectors: Oil, coal, chemicals, metals, and Manufacturing.<\/li>\n<li>Key Principle: No double taxation on the same freight component.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"State_Tax_Officer_v_Rainbow_Papers_Ltd_Citation_2022_SCC_OnLine_SC_1162\"><\/span><span style=\"color: #000080;\"><strong> State Tax Officer v. Rainbow Papers Ltd. (Citation 2022 SCC OnLine SC 1162)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Issue: Whether unpaid VAT\/GST dues have priority over secured creditors under IBC.<\/li>\n<li>Supreme Court Ruling: Government dues can qualify as a secured debt if a statutory charge exists under state law. Such dues cannot automatically be ignored in CIRP.<\/li>\n<li>Practical Impact: Government dues received stronger protection.<\/li>\n<li>Why Important: Initially caused concern among banks and insolvency professionals because it seemed to dilute secured creditors&#8217; priority.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Chief_Commissioner_of_CGST_v_Safari_Retreats_Pvt_Ltd_Citation_2024_SCC_OnLine_SC_271\"><\/span><span style=\"color: #000080;\"><strong> Chief Commissioner of CGST v. Safari Retreats Pvt. Ltd. (Citation 2024 SCC OnLine SC 271)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Issue: Whether ITC is available on the construction of a building meant for leasing\/renting.<\/li>\n<li>Supreme Court Ruling: Section 17(5)(d) blocking ITC cannot be interpreted mechanically. If immovable property is constructed for a taxable leasing business, ITC may be available, and the matter is remanded for factual verification.<\/li>\n<li>Practical Impact: Landmark relief for malls, Commercial buildings, warehouses, and Business parks<\/li>\n<li>Example: A developer constructs a shopping mall and leases shops while charging GST on rent. ITC blockage may not automatically apply.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"State_of_Karnataka_v_Yashaswi_Yashvardhan_Ambarish\"><\/span><span style=\"color: #000080;\"><strong> State of Karnataka v. Yashaswi (Yashvardhan) Ambarish<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Issue: Whether reopening proceedings beyond limitation under pre-GST laws is valid.<\/li>\n<li>Supreme Court Ruling: Notices issued after the limitation period are invalid. Authorities cannot bypass statutory limitation periods.<\/li>\n<li>Practical impact protection against the reopening of old matters beyond legal timelines.<\/li>\n<li>Key Principle: Limitation provisions are substantive rights and must be respected<strong>.<\/strong><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ms_Armour_Security_India_Ltd\"><\/span><span style=\"color: #000080;\"><strong> M\/s Armour (Security) India Ltd.<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Issue: Whether tax authorities can recover dues from directors under recovery provisions.<\/li>\n<li>Supreme Court Ruling: Recovery action must strictly follow statutory requirements. Personal liability cannot be imposed casually unless the law specifically authorizes it.<\/li>\n<li>Practical Impact : \u00a0Relief for directors and management personnel.<\/li>\n<li>Key Takeaway : Corporate liability and personal liability are not automatically interchangeable.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"DGGI_v_Gameskraft_Technologies_Pvt_Ltd_Citation_2025_SCC_OnLine_SC_427\"><\/span><span style=\"color: #000080;\"><strong> DGGI v. Gameskraft Technologies Pvt. Ltd. (Citation: 2025 SCC OnLine SC 427)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Issue: Whether online real-money gaming amounts to betting\/gambling and whether GST should apply on full face value.<\/li>\n<li>Supreme Court Ruling: Notice quashed due to legal defects; the court clarified that skill and chance distinctions require careful examination and did not finally settle the broader constitutional GST issue.<\/li>\n<li>Practical Impact: Significant impact on Online gaming, Fantasy sports, e-sports, and the casino sector<\/li>\n<li>Importance: One of the largest GST disputes in India involving demand exceeding INR 21,000 crore.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Union_of_India_v_KK_Alloys_Pvt_Ltd_Citation_2024_SCC_OnLine_SC_866\"><\/span><span style=\"color: #000080;\"><strong> Union of India v. K.K. Alloys Pvt. Ltd. (Citation 2024 SCC OnLine SC 866)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Issue: Whether GST registration can be cancelled without providing proper reasons.<\/li>\n<li>Supreme Court Ruling: Authorities must provide clear reasons, principles of natural justice must be followed, and mechanical cancellation orders are invalid.<\/li>\n<li>Practical Impact: Major relief for taxpayers facing arbitrary registration cancellations.<\/li>\n<li>Key Principle: Reasoned orders are mandatory.<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Aarcon_Gujarat_Pvt_Ltd_v_Gujarat_Chamber_of_Commerce_and_Industry\"><\/span><span style=\"color: #000080;\"><strong> Aarcon (Gujarat) Pvt. Ltd. v. Gujarat Chamber of Commerce and Industry<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Issue: Whether assignment of leasehold rights attracts GST.<\/li>\n<li>Supreme Court Ruling: Assignment of certain leasehold rights amounts to transfer of benefits arising from land. Such transactions may fall outside GST depending on facts.<\/li>\n<li>Practical Impact is Relief in industrial parks, GIDC plots, and industrial estates. The key principle is not every transfer involving land rights is taxable as a service<strong>.<\/strong><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Bhardwaj_Scrap_Traders_v_Union_of_India_Citation_2024_SCC_OnLine_SC_1261\"><\/span><span style=\"color: #000080;\"><strong> Bhardwaj Scrap Traders v. Union of India (Citation 2024 SCC OnLine SC 1261)<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li>Issue: Constitutional validity of Section 16(2)(c), which denies ITC if the supplier does not pay tax to the government.<\/li>\n<li>The Supreme Court ruling is Section 16(2)(c), upheld as constitutionally valid; ITC is subject to statutory conditions. Purchaser must satisfy prescribed requirements.<\/li>\n<li>Major compliance burden on buyers. What Businesses Should Do: Perform vendor due diligence, check GSTR-2B regularly, reconcile purchases, and prefer compliant vendors<strong>.<\/strong><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Top 10 Supreme Court Judgments under GST (since 2017) The GST regime has generated significant litigation since its introduction in July 2017. Several Supreme Court judgments have shaped the interpretation of the GST law, particularly in areas such as Input Tax Credit (ITC), refunds, imports, insolvency, registration cancellation, and compliance obligations. This article discusses the &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1287],"tags":[],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10920"}],"collection":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/comments?post=10920"}],"version-history":[{"count":1,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10920\/revisions"}],"predecessor-version":[{"id":10922,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/posts\/10920\/revisions\/10922"}],"wp:attachment":[{"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/media?parent=10920"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/categories?post=10920"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.caindelhiindia.com\/blog\/wp-json\/wp\/v2\/tags?post=10920"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}