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National Binding Authority

Supreme Court GST Citator

GST-specific and foundational Supreme Court authorities with ratio, later-treatment and amendment-survival gates.

index,followReviewed 19 July 2026CA Nikhil Gupta and Kajri Singh

Union of India v. VKC Footsteps India Pvt. Ltd.

Inverted-duty refund

Open record →

Union of India v. Mohit Minerals Pvt. Ltd.

Ocean freight / GST Council

Open record →

Radha Krishan Industries v. State of Himachal Pradesh

Provisional attachment and writ jurisdiction

Open record →

Skill Lotto Solutions Pvt. Ltd. v. Union of India

Lottery and actionable claims

Open record →

Assistant Commissioner (ST) v. Commercial Steel Ltd.

Alternate remedy

Open record →

Assistant Commissioner (ST) v. Satyam Shivam Papers Pvt. Ltd.

E-way bill detention

Open record →

Union of India v. Filco Trade Centre Pvt. Ltd.

Transitional credit

Open record →

State Tax Officer v. Rainbow Papers Ltd.

GST dues and insolvency

Open record →

Chief Commissioner of CGST v. Safari Retreats Pvt. Ltd.

Blocked credit on construction

Open record →

State of Karnataka v. Ecom Gill Coffee Trading Pvt. Ltd.

Proof of ITC

Open record →

Kone Elevator India Pvt. Ltd. v. State of Tamil Nadu

Composite supply / works contract

Open record →

Larsen and Toubro Ltd. v. State of Karnataka

Works contract and transfer of property

Open record →

Bharat Sanchar Nigam Ltd. v. Union of India

Composite transactions / dominant nature

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State of West Bengal v. Calcutta Club Ltd.

Mutuality / clubs and associations

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Commissioner of Service Tax v. Northern Operating Systems Pvt. Ltd.

Secondment / employer-employee boundary

Open record →

Commissioner of Customs v. Dilip Kumar and Company

Interpretation of exemption notifications

Open record →

Jayam and Company v. Assistant Commissioner

Nature of input-tax credit

Open record →

Eicher Motors Ltd. v. Union of India

Accrued credit / vested rights

Open record →

Collector of Central Excise v. Dai Ichi Karkaria Ltd.

Credit neutrality and valuation

Open record →

ALD Automotive Pvt. Ltd. v. Commercial Tax Officer

Time limits for credit

Open record →