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Landmark Rulings

Supreme Court — GST

164 rulings

  1. Supreme Court · 02 May 2025
    Supreme Court Grants Bail to Appellant Accused in ITC Fraud Case, Criticizes Rajasthan HC Decision

    Vineet Jain vs UOI

    (2025) TaxCorp(IDT) 10905 (SC)

  2. Supreme Court · 02 May 2025
    Battle Over Refund of Input Tax Credit for Electric Three-Wheeler Manufacturer: SC Overrules Patna HC Verdict

    Ganpati Motors vs. The Chief Commissioner, Central GST and Central Excise

    (2025) TaxCorp(IDT) 10903 (SC)

  3. Supreme Court · 17 Apr 2025
    Supreme Court Rules on Constraints of Proper Officer's Powers in Search Operations

    Commissioner of CGST vs Deepak Khandelwal

    (2025) TaxCorp(IDT) 10800 (SC)

  4. Supreme Court · 17 Apr 2025
    Supreme Court Dismisses Revenue's Review Petition, Upholds Delhi High Court Ruling on Seizure Powers

    Commissioner of CGST & Ors. Vs Bhagwan Gupta & Ors.

    (2025) TaxCorp(IDT) 10796 (SC)

  5. Supreme Court · 28 Mar 2025
    SC Dismisses Revenue's Appeal, Upholding Gujarat HC's Ruling on Refund Regulation for Inverted Duty Structure Services

    UOI & Ors Vs Ascent Meditech Ltd. & ors

    (2025) TaxCorp(IDT) 10649 (SC)

  6. Supreme Court · 26 Mar 2025
    Supreme Court Upholds Taxpayer Rights as GSTR-01 Rectification Permitted; Revenue's SLP Dismissed Again

    Union of India & Ors vs. Brij Systems Ltd & Ors.

    (2025) TaxCorp(IDT) 10626 (SC)

  7. Supreme Court · 26 Mar 2025
    Supreme Court Upholds Rectification of GST Returns: Human Error Not Grounds for ITC Denial

    Central Board Of Indirect Taxes And Customs Vs Aberdare Technologies Private Limited & Ors

    (2025) TaxCorp(IDT) 10625 (SC)

  8. Supreme Court · 06 Mar 2025
    Supreme Court Affirms Provisional Attachment of Bank Accounts over Alleged Misuse of Input Tax Credit under CGST Act

    Om Prakash Gupta vs. Pr. Additional Director General DGGI & Ors.

    (2025) TaxCorp(IDT) 10496 (SC)

  9. Supreme Court · 27 Feb 2025
    Supreme Court Upholds Constitutionality of GST Arrest Provisions: Key Legal Insights

    Radhika Agarwal vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10443 (SC)

  10. Supreme Court · 27 Jan 2025
    Show Cause Notice Over GST Short-Payment Stayed by Supreme Court in Casino Case; Proceedings On Hold Until 2025

    Golden Peace Infrastructure Pvt. Ltd. & Anr. vs. The Assistant State Tax Officer

    (2025) TaxCorp(IDT) 10250 (SC)

  11. Supreme Court · 24 Jan 2025
    Supreme Court Upholds Bombay HC Ruling in Tax Recovery Case Against Shipping Managers

    Union of India and ors. vs Shantanu Sanjay Hundekari and anr

    (2025) TaxCorp(IDT) 10248 (SC)

  12. Supreme Court · 20 Jan 2025
    Supreme Court Reaffirms Patna High Court Ruling, Denies Assessee's Transitional Claim for Pre-GST Credit

    Graphite India Ltd. vs. The State of Bihar & Ors.

    (2025) TaxCorp(IDT) 10209 (SC)

  13. Supreme Court · 07 Jan 2025
    Supreme Court Affirms Delhi High Court's Dismissal of Writ Petition, Protects Assessee's Right to Appeal on Limitation Grounds in CGST Demand

    Classic Decorators vs. Sales Tax Officer

    (2025) TaxCorp(IDT) 10136 (SC)

  14. Supreme Court · 21 Nov 2024
    Supreme Court Ruling Declares Revenue's SLP Infructuous Over AAR Jurisdiction of Service Recipients

    West Bengal Authority for Advance Ruling Goods and Services Tax & ors Vs Anmol Industries Limited & Anr.

    (2024) TaxCorp(IDT) 9884 (SC)

  15. Supreme Court · 14 Nov 2024
    Supreme Court Upholds Delhi HC Ruling Allowing Transfer of GST Investigations, Clarifying Provisions of Section 6(2)(b) and Circular Dated October 5, 2018

    SSM Exports Vs Commissioner of Central Excise and Service Tax and CGST & ors

    (2024) TaxCorp(IDT) 9839 (SC)

  16. Supreme Court · 05 Nov 2024
    Luxury Watch Retailer Ethos Secures Supreme Court's Attention on GST Show Cause Notice Validity: Jurisdiction Issues at Play in Punjab & Haryana High Court

    Ethos Ltd. vs. The Additional Commissioner & Anr.

    (2024) TaxCorp(IDT) 9788 (SC)

  17. Supreme Court · 03 Oct 2024
    Supreme Court Upholds ITC Provisions under CGST Act, Clarifies Definitions and Functionality Test

    Chief Commissioner Of Central Goods And Service Tax Vs M/S Safari Retreats Private Limited

    (2024) TaxCorp(IDT) 9633 (SC)

  18. Supreme Court · 26 Sep 2024
    Supreme Court Upholds Calcutta HC Decision on Electronic Credit Ledger, Leaving Legal Question Open for Future Resolution

    Basanta Kumar Shaw Vs The Assistant Commissioner of Revenue & ors.

    (2024) TaxCorp(IDT) 9591 (SC)

  19. Supreme Court · 24 Sep 2024
    Bank Account Freeze Lifted by Supreme Court: Clarifies Legal Stand on SEZ Operations for Gem and Jewellery Activities

    RHC Global Exports Pvt. Ltd. & Ors. vs. UOI

    (2024) TaxCorp(IDT) 9576 (SC)

  20. Supreme Court · 13 Sep 2024
    Key Figures in Bogus Firm ITC Fraud Granted Bail by Supreme Court Amid Concerns of Evidence Tampering and Witness Influence

    Saurabh Kumar vs The State of Madhya Pradesh

    (2024) TaxCorp(IDT) 9534 (SC)

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