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Landmark Rulings

Supreme Court — GST

164 rulings

  1. Supreme Court · 24 Jul 2025
    Supreme Court Upholds Taxpayer’s Right to Adjudication in Arecanut Seizure: Payment Under Protest No Bar to Appeal When Order Not Passed in Form MOV-09

    ASP Traders vs. State of U.P. & Ors.

    (2025) TaxCorp(IDT) 11338 (SC)

  2. Supreme Court · 24 Jul 2025
    Supreme Court Upholds 5% GST Rate on Flavoured Milk; Revenue’s SLP Dismissed Citing Precedent

    UOI vs. Heritage Foods Ltd. & Anr.

    (2025) TaxCorp(IDT) 11336 (SC)

  3. Supreme Court · 23 Jul 2025
    Supreme Court Upholds Quashing of Tax Demand on CERC and DERC License Fees, Confirms Quasi-Judicial Nature of Regulatory Commissions

    Additional Director Directorate General Of Gst Intelligence (Dggi) & Anr Vs Central Electricity Regulatory Commssion

    (2025) TaxCorp(IDT) 11334 (SC)

  4. Supreme Court · 22 Jul 2025
    Supreme Court Upholds Retrospective Application of Amended Rule 89(5) for Inverted Duty Refunds: Revenue’s SLP Dismissed

    UOI & Ors. vs. Tirth Agro Technology Pvt. Ltd. & Ors.

    (2025) TaxCorp(IDT) 11326 (SC)

  5. Supreme Court · 17 Jul 2025
    Supreme Court Nullifies Karnataka High Court’s Interim Bail to Accused in ₹660 Crore GST Fraud; Orders Immediate Surrender and Reassignment of Bail Plea

    SENIOR INTELLIGENCE OFFICER vs RITU NITIN MINOCHA

    (2025) TaxCorp(IDT) 11311 (SC)

  6. Supreme Court · 10 Jul 2025
    Supreme Court Imposes Costs on Revenue for Persisting with SLP Against Refund of Transitioned GST Credit Despite Settled Law

    Union of India and Ors v/s M/S Ford India Private Limited

    (2025) TaxCorp(IDT) 11302 (SC)

  7. Supreme Court · 15 Jul 2025
    Supreme Court Upholds Delhi High Court Ruling: Wrongful ITC Allegation Cannot Justify Withholding Refund of Electronic Cash Ledger under GST Act

    UOI & Ors vs HCC VCCL Joint Venture

    (2025) TaxCorp(IDT) 11296 (SC)

  8. Supreme Court · 15 Jul 2025
    Supreme Court Upholds Limited Blocking of ITC Ledger to 10% of Demand in GST Disputes; Revenue’s SLP Dismissed, Follows KJ International Precedent

    Deputy Director & Anr. Etc. Vs Ramesh Kumar Yadav & Anr. Etc.

    (2025) TaxCorp(IDT) 11295 (SC)

  9. Supreme Court · 25 Jun 2025
    Supreme Court Upholds Delhi High Court Verdict: Negative Blocking of Electronic Credit Ledger Under Rule 86A Not Permissible, DGGI’s SLP Dismissed

    Deputy Director, Directorate General Of Gst Intelligence, Dzu & Ors Vs Kings Security Guard Services Private Limited

    (2025) TaxCorp(IDT) 11200 (SC)

  10. Supreme Court · 25 Jun 2025
    Supreme Court Rebukes “Voluntary Security Deposit” Manoeuvres in GST Bail Cases; Orders Fresh Hearing on Merits After Setting Aside Bail and Modification Orders

    Kundan Singh vs The Superintendent Of Cgst And Central Excise

    (2025) TaxCorp(IDT) 11198 (SC)

  11. Supreme Court · 12 May 2025
    Supreme Court Upholds Delhi HC Ruling: Excessive Blocking of Electronic Credit Ledger ITC Under Rule 86A Unsustainable; Limits Revenue’s Power

    Commissioner Of Central Tax And Gst Delhi North & Ors Vs Raghav Agarwal

    (2025) TaxCorp(IDT) 11092 (SC)

  12. Supreme Court · 21 May 2025
    Supreme Court Upholds Delhi HC Ruling: Revenue Barred from Forcing Taxpayers to Restore Previously Utilized ITC under Rule 86A

    Director General of Goods and Service Tax Intelligence & anr. Vs Super Products

    (2025) TaxCorp(IDT) 11071 (SC)

  13. Supreme Court · 23 May 2025
    Supreme Court Remands Tata Steel ITC Refund Dispute to Jharkhand High Court: Legality of GST Circular on Export Invoice Value Under Scrutiny

    UOI & Ors. vs. Tata Steel Ltd.

    (2025) TaxCorp(IDT) 11062 (SC)

  14. Supreme Court · 23 May 2025
    Supreme Court Affirms Conditional Right to Cross-Examination in GST Evasion Cases: Relief for Assessee to Argue All Grounds Before Appellate Authority

    Vallabh Textiles vs. Additional Commissioner, Central Tax

    (2025) TaxCorp(IDT) 11058 (SC)

  15. Supreme Court · 21 May 2025
    Supreme Court Upholds Penalty under GST for Non-Filing of Returns, Emphasizes Suppression of Facts Even Without Fraud

    Sriba Nirman Company vs The Commissioner (Appeals), Guntur, Central Tax and Customs & ors.

    (2025) TaxCorp(IDT) 11045 (SC)

  16. Supreme Court · 21 May 2025
    Supreme Court Upholds GST Pre-Deposit Through Electronic Credit Ledger: Major Relief for Taxpayers

    UOI vs. Yasho industries Ltd

    (2025) TaxCorp(IDT) 11044 (SC)

  17. Supreme Court · 19 May 2025
    Supreme Court Upholds Gujarat HC Ruling: 'Fusible Interlining Cloth' to Be Classified as Textile Fabric under Chapters 50-55, 58 or 60 of GST Tariff, Not Heading 5903; Revenue’s SLP Dismissed for Delay and Lack of Merit

    UOI & ors vs Girish Pravinbhai Rathod (Jay Ambey) & anr

    (2025) TaxCorp(IDT) 11026 (SC)

  18. Supreme Court · 09 May 2025
    Court Strikes Down CBIC Circular Limiting Refund of Unutilised ITC for Edible Oils Producers as Unlawful, Upholding Equity in GST Refunds

    Assistant Commissioner of Central Taxes & Ors. vs. M/s Gemini Edibles and Fats India Limited & Anr

    (2025) TaxCorp(IDT) 10971 (SC)

  19. Supreme Court · 09 May 2025
    SC Upholds Allahabad HC’s Ruling Against Revenue’s Confiscation Initiatives under CGST Act

    Additional Commissioner Grade-2, & Anr Vs Vijay Trading Company

    (2025) TaxCorp(IDT) 10958 (SC)

  20. Supreme Court · 09 May 2025
    SC Upholds AP HC Ruling on GST Classification of Flavoured Milk with Almonds

    Assistant Commissioner OF Central Tax vs. Sri Vijaya Visakha Milk Producers Co.

    (2025) TaxCorp(IDT) 10949 (SC)

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