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Landmark Rulings

GST landmark rulings

5,383 rulings

  1. Karnataka High Court · 24 Dec 2025
    Karnataka High Court Quashes GST Show Cause Notice for Mistaken B2B/B2C Reporting, Affirms Right to Amend GSTR-1 Returns

    Hindustan Construction Company Ltd Vs Union of India

    (2025) TaxCorp(IDT) 11848 (HC-KARNATAKA)

  2. Orissa High Court · 23 Dec 2025
    Orissa High Court Quashes GST Demand-Cum-Show Cause Notice: Res Judicata Bars Department from Re-litigating Refund Adjudicated by Appellate Authority

    Auroglobal Comtrade Pvt. Ltd. vs Joint Commissioner Goods and Service Tax and Central Excise Bhubaneswar Commissionerate

    (2025) TaxCorp(IDT) 11845 (HC-ORISSA)

  3. Karnataka High Court · 23 Dec 2025
    Non-Filing of LUT/Bond Prior to Export Not a Fatal Defect: Karnataka High Court Remands GST Refund Case for Fresh Consideration

    Prime Perfumery Works Vs Assistant Commissioner of Central Tax

    (2025) TaxCorp(IDT) 11844 (HC-KARNATAKA)

  4. Calcutta High Court · 23 Dec 2025
    Calcutta High Court Nullifies GST Demand for Failure to Issue Detailed Notice and Speaking Order under Section 73; Mandates Adherence to Natural Justice and Section 75(6) Requirements

    Duttcon Consultant and Engineers Private Limited Vs. Assistant Commissioner of State Tax, Shyambazar Charge & Ors.

    (2025) TaxCorp(IDT) 11843 (HC-CALCUTTA)

  5. Madras High Court · 23 Dec 2025
    Madras High Court Quashes GST Assessment Order for Failure to Ensure Effective Service of Notice Beyond Portal Upload; Stresses Mandatory Compliance with Section 169(1) and Principles of Natural Justice

    Enfive Systems Private Limited Vs. The Commissioner Of Commercial Taxes & Anr.

    (2025) TaxCorp(IDT) 11842 (HC-MADRAS)

  6. P&H High Court · 22 Dec 2025
    Punjab & Haryana High Court Orders Bail for Accused in Rs. 160 Crore GST ITC Fraud, Citing Documentary Evidence and Prolonged Trial

    Prince Kumar & Another v. State of Punjab & Another

    (2025) TaxCorp(IDT) 11841 (HC-P&H)

  7. AP High Court · 17 Dec 2025
    AP High Court Exempts Chit Fund Foremen from GST on Interest and Penalty Collected for Subscriber Defaults

    Ushabala Chits Private Limited vs The Commissionner Of State Tax & Ors

    (2025) TaxCorp(IDT) 11840 (HC-AP)

  8. AAR · 17 Dec 2025
    West Bengal AAR Confirms GST Forward Charge on Sponsorship Services by Section 8 Company, Clarifies “Body Corporate” Status for MGMI

    In the matter of The Mining Geological And Metallargical Institute of India

    (2025) TaxCorp(IDT) 11839 (AAR)

  9. AAR · 17 Dec 2025
    West Bengal AAR Confirms GST Exemption for Pure Security and Scavenging Services Provided to Government Hospitals under Notification 12/2017-CT(R)

    In the matter of Ex Servicemen Resettlement Society

    (2025) TaxCorp(IDT) 11838 (AAR)

  10. AAR · 19 Dec 2025
    West Bengal AAR Grants GST Exemption to PHED’s Technology-Driven Water Supply Services under Notification 12/2017, Citing Core Panchayat Functions

    In the matter of Rimita Mukherjee

    (2025) TaxCorp(IDT) 11836 (AAR)

  11. AAR · 19 Dec 2025
    West Bengal AAR Grants GST Exemption to Data Collection Services for Tap Connections under Jal Jeevan Mission, Recognizes as ‘Pure Services’ to State Government

    In the matter of Chhanda Bhattacharya

    (2025) TaxCorp(IDT) 11835 (AAR)

  12. Calcutta High Court · 19 Dec 2025
    Calcutta High Court Quashes GST Department’s Seizure of Cash During Search, Declares Currency Not "Goods" under GST Law

    Puspa Furniture Pvt. Ltd. & Anr. Vs Union of India & Ors

    (2025) TaxCorp(IDT) 11834 (HC-CALCUTTA)

  13. AAR · 18 Dec 2025
    West Bengal AAR Grants GST Exemption to Pure Services Rendered for Jal Jeevan Mission: No GST on Data Validation, Database Creation, and Functionality Assessment Services to Public Health Engineering Directorate

    In the matter of Amit Kumar Mukherjee

    (2025) TaxCorp(IDT) 11833 (AAR)

  14. AAR · 18 Dec 2025
    AAR West Bengal: Transfer of Going Concern by Horizen to Horizen Edge Technologies Exempt from GST; Pure Services for Government Water Projects Also Exempt

    In the matter of Horizen Edge Technologies Private Limited

    (2025) TaxCorp(IDT) 11832 (AAR)

  15. Delhi High Court · 18 Dec 2025
    Delhi High Court Clarifies Summons Under Section 70 CGST Act Are Merely Investigative, Not Initiation of Proceedings—Dismisses Assessee Challenge Over Procedural Lapses

    Md. Aniqul Islam v. DGGI

    (2025) TaxCorp(IDT) 11831 (HC-DELHI)

  16. Kerala High Court · 18 Dec 2025
    Kerala High Court Upholds ITC Eligibility under Retrospective Section 16(5) Override, Directs Reassessment Despite Earlier Non-Filing under Section 16(4)

    Pazhassi Motors vs State of Kerala

    (2025) TaxCorp(IDT) 11830 (HC-KERALA)

  17. AAR · 17 Dec 2025
    West Bengal AAR Confirms 5% GST on Homoeopathic Medicaments Manufactured as per Authoritative Pharmacopoeias, Clarifies Classification under Chapter 30

    In the matter of Sett Dey and Co Homoeo Lab

    (2025) TaxCorp(IDT) 11829 (AAR)

  18. Delhi High Court · 17 Dec 2025
    Delhi High Court Affirms Gurugram Commissioner (Appeals) as Correct Appellate Authority for GST Dispute Arising from Multi-Jurisdictional Adjudication Involving Fake ITC Availment

    Manikjeet Singh Kals vs UOI & ors

    (2025) TaxCorp(IDT) 11828 (HC-DELHI)

  19. Gauhati High Court · 17 Dec 2025
    Gauhati High Court Stays Action Against Patanjali Under Assam Tax Reimbursement Scheme; Finds Prima Facie Conflict with Constitutional and GST Statutory Provisions

    Patanjali Foods Ltd vs State of Assam & Ors

    (2025) TaxCorp(IDT) 11827 (HC-GAUHATI)

  20. AP High Court · 17 Dec 2025
    Telangana High Court Remands Cess Refund Dispute on Exported Pharma Goods for Fresh Adjudication in Light of Recent Judicial Precedents

    Aurobindo Pharma Ltd vs State of Telangana

    (2025) TaxCorp(IDT) 11826 (HC-AP)

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