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Landmark Rulings

Gujarat High Court — GST

371 rulings

  1. Gujarat High Court · 30 May 2025
    Gujarat High Court Nullifies GST Demand on Transfer of GIDC Leasehold Rights from Partnership Firm to Partner Acting as Sole Proprietor

    Life Sciences Chemicals vs Union of India

    (2025) TaxCorp(IDT) 11510 (HC-GUJARAT)

  2. Gujarat High Court · 30 May 2025
    Gujarat High Court Nullifies CBIC Circular Restriction, Orders GST Refund for Inverted Duty Structure Filed Within Limitation

    Louis Dreyfus Company India Private Limited vs Union of India

    (2025) TaxCorp(IDT) 11507 (HC-GUJARAT)

  3. Gujarat High Court · 30 May 2025
    Gujarat High Court Sets Aside Rs. 20 Crore IGST Demand Against Grasim Industries, Citing Rectified GST Return Mismatch and Absence of Actual Tax Evasion

    Grasim Industries vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11506 (HC-GUJARAT)

  4. Gujarat High Court · 04 Aug 2025
    Gujarat High Court Nullifies Tax and Penalty under CGST for E-Way Bill Part B Omission Due to Violation of Natural Justice Principles

    Tractors And Farm Equipment Ltd. & Anr Vs Union Of India & Ors

    (2025) TaxCorp(IDT) 11417 (HC-GUJARAT)

  5. Gujarat High Court · 05 Aug 2025
    Gujarat High Court Annuls GST Demand on Assignment of Long-Term Leasehold Rights; Follows Chamber of Commerce Precedent

    Alfa Tools Pvt. Ltd. vs. UOI & Anr.

    (2025) TaxCorp(IDT) 11383 (HC-GUJARAT)

  6. Gujarat High Court · 30 Jul 2025
    Gujarat High Court Affirms Right to Refund of Unutilized Compensation Cess ITC on Export of Exempted Goods with Payment of IGST

    Atul Limited & Anr Vs Union Of India & Ors.

    (2025) TaxCorp(IDT) 11362 (HC-GUJARAT)

  7. Gujarat High Court · 21 Jul 2025
    Gujarat High Court Upholds Denial of Cross-Examination to Assessee in Alleged Fraudulent ITC Case, Emphasizes Adequacy of Documentary Evidence

    Sazid Ali Khan Vs Office Of Principal Commissioner, Central Gst And Central Excise Commissionerate, Vadodara-I & Ors

    (2025) TaxCorp(IDT) 11344 (HC-GUJARAT)

  8. Gujarat High Court · 24 Jul 2025
    Gujarat High Court Orders Fresh Assessment Under Section 73, Permitting Taxpayer to Seek Amnesty Relief Under Section 128A of CGST Act Amid Surplus Credit Issue

    Bhavani Tractor vs Union of India and Others

    (2025) TaxCorp(IDT) 11337 (HC-GUJARAT)

  9. Gujarat High Court · 19 Jul 2025
    Gujarat High Court Quashes DRC-01 Show Cause Notice Issued Without Stating Reasons, Orders Fresh Hearing for Assessee

    Maruti Enterprise Vs State Of Gujarat & Ors.

    (2025) TaxCorp(IDT) 11319 (HC-GUJARAT)

  10. Gujarat High Court · 18 Jul 2025
    Gujarat High Court Clarifies Recovery of GST Interest: Direct Recovery Under Section 79 Only Post DRC-01D Intimation, Advisory Alone Not Enforceable

    Reliance Formulation Private Limited Vs Assistant Commissioner of State Tax & Anr

    (2025) TaxCorp(IDT) 11313 (HC-GUJARAT)

  11. Gujarat High Court · 18 Jul 2025
    Gujarat High Court Upholds ITC Reversal for Recipient Due to Supplier’s Non-Payment of Tax; Penalty Set Aside for Procedural Lapse

    R V Enterprises & Anr Vs State of Gujarat & Ors

    (2025) TaxCorp(IDT) 11312 (HC-GUJARAT)

  12. Gujarat High Court · 03 Jul 2025
    Gujarat High Court Limits Penalty for E-Way Bill Lapse on Zero-Rated Export Supply, Citing No Tax Payable under Section 129(1)(a) of CGST Act

    Marcowagon Retail Pvt. Ltd. & Anr Vs Union Of India & Ors

    (2025) TaxCorp(IDT) 11242 (HC-GUJARAT)

  13. Gujarat High Court · 28 Jun 2025
    Gujarat High Court Quashes GST Proceedings Under Rule 96(10) Following Precedent in Addwrap Packaging Case

    Shiva Pharmachem Ltd. & Anr Vs Union of India & Ors

    (2025) TaxCorp(IDT) 11212 (HC-GUJARAT)

  14. Gujarat High Court · 24 Jun 2025
    Confiscation Upheld by Gujarat HC: Scrap Dealers’ Bogus Transactions and Circular Trading Leads to Dismissal of Writ Petition, Alternative Appeal Remedy Emphasized

    Shree Devidayal Metals Vs. State of Gujarat & Ors.

    (2025) TaxCorp(IDT) 11193 (HC-GUJARAT)

  15. Gujarat High Court · 13 Jun 2025
    Gujarat High Court Declares Pending Refund Proceedings Unaffected by Rule 96(10) Post Omission, Applies Notification No. 20/2024 Prospectively from October 8, 2024

    Addwrap Packaging Pvt. Ltd. & Anr. vs UOI & ors

    (2025) TaxCorp(IDT) 11148 (HC-GUJARAT)

  16. Gujarat High Court · 13 Jun 2025
    Gujarat High Court Upholds Validity of Summons Without DIN by State Tax Authorities; Clarifies Non-Applicability of CBIC Circulars to SGST Officers

    NRM Metals (India) Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11145 (HC-GUJARAT)

  17. Gujarat High Court · 10 May 2025
    Gujarat High Court Stays Recovery of Compensation Cess at 160% on Tobacco Exports to Merchant Exporters; Calls for GST Council Review to Align Cess Exemptions

    Sopariwala Export Private Limited vs Joint Commissioner, CGST & Central Excise

    (2025) TaxCorp(IDT) 11091 (HC-GUJARAT)

  18. Gujarat High Court · 26 May 2025
    Gujarat High Court Allows Refund of Compensation Cess Paid on Coal Used for Export Production, Rejects Revenue’s Reliance on Circulars

    Patson Papers Private Limited Vs Union Of India & Ors

    (2025) TaxCorp(IDT) 11087 (HC-GUJARAT)

  19. Gujarat High Court · 20 May 2025
    Gujarat High Court Allows Revocation of Cancelled GST Registration Upon Filing Returns and Payment of Outstanding Dues Despite Past Non-Compliance

    Dharmesh Deshani (OPC) Pvt Ltd vs UOI & Ors

    (2025) TaxCorp(IDT) 11068 (HC-GUJARAT)

  20. Gujarat High Court · 22 May 2025
    Gujarat High Court Clarifies GST Rate on Mango Pulp: 12% Applicable from July 1, 2017—Neither 5% Nor 18%

    Harshad Mango Products Pvt. Ltd. & Anr. Vs Union Of India & Ors.

    (2025) TaxCorp(IDT) 11050 (HC-GUJARAT)

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