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Landmark Rulings

GST landmark rulings

5,383 rulings

  1. Delhi High Court · 20 Nov 2025
    Delhi High Court Allows Appeal on GST Registration Cancellation, Holds Delay Due to Lack of Notice to Assessee Is Justifiable

    Ruby Bansal vs C.G.S.T. Delhi East Commissioner & anr.

    (2025) TaxCorp(IDT) 11804 (HC-DELHI)

  2. Allahabad High Court · 20 Nov 2025
    Allahabad High Court Quashes GST Registration Cancellation Due to Invalid System-Generated Notice Lacking Officer Identification

    M Y Ent Bhatta Vs. State of UP & Anr.

    (2025) TaxCorp(IDT) 11803 (HC-ALLAHABAD)

  3. AAR · 09 Dec 2025
    GST Not Leviable on Freight Amounts Temporarily Held by Online Logistics Platform: Tamil Nadu AAR Clarifies No ‘Supply’ or ‘Consideration’ Where Platform Only Facilitates Transfer Between Shippers and Carriers

    In the matter of B2B Trucks Private Limited

    (2025) TaxCorp(IDT) 11802 (AAR)

  4. AP High Court · 09 Dec 2025
    Andhra Pradesh High Court Holds: GST Best Judgment Assessments Under Section 62 Automatically Withdrawn Upon Subsequent Return Filing With Late Fee

    Indubaala Enterprises LLP vs Deputy Commissioner

    (2025) TaxCorp(IDT) 11801 (HC-AP)

  5. Bombay High Court · 09 Dec 2025
    Bombay High Court Declines to Quash Central GST Show Cause Notice Despite Prior State Proceedings, Cites Need for Thorough Factual and Legal Scrutiny

    Maharashtra Information Technology Ltd Vs The Union Of India Thr. Its The Principal Secretary Government Of India And Ors

    (2025) TaxCorp(IDT) 11800 (HC-BOMBAY)

  6. Madras High Court · 09 Dec 2025
    Madras High Court Quashes SCN Under Section 74 Against MRF Ltd for Voluntary Tax Payment on Tyres, Tubes, and Flaps: No Evidence of Fraud or Suppression

    MRF Ltd v. Additional Director, DGGI & anr.

    (2025) TaxCorp(IDT) 11799 (HC-MADRAS)

  7. J&K High Court · 09 Dec 2025
    Jammu & Kashmir and Ladakh High Court Quashes GST Demand Order Exceeding SCN Amount Against Goods and Transport Agency, Upholds Principles of Natural Justice

    Ukas Goods Carrier vs Union Territory of JK & Ors.

    (2025) TaxCorp(IDT) 11798 (HC-J&K)

  8. AAR · 08 Dec 2025
    Gujarat AAR Clarifies 5% GST on Rail Transport of Empty Containers by Container Train Operators; Denial of ITC Mandated

    In the matter of Hasti Petro Chemical & Shipping Limited

    (2025) TaxCorp(IDT) 11796 (AAR)

  9. AAR · 05 Dec 2025
    Gujarat AAR Rules Pre-Notice Consultation and TR-6 Challan Not Valid for ITC on Differential IGST Paid Post Customs Assessment

    In the matter of Hansaben Jayantibhai Patel

    (2025) TaxCorp(IDT) 11793 (AAR)

  10. Kerala High Court · 05 Dec 2025
    Kerala High Court Quashes ITC Reversal SCN Against Bona Fide Purchaser for FY 2019–20, Citing Revenue’s Non-Compliance with Section 42 Procedure

    K.V. Joshy & C.K. Paul v. Assistant Commissioner, Central Tax & Central Excise, Chalakudy & Ors.

    (2025) TaxCorp(IDT) 11792 (HC-KERALA)

  11. AAR · 05 Dec 2025
    Gujarat AAR Holds PVC Raincoats Fall Under HSN 3926 as ‘Articles of Plastic’, Attracting 18% GST—Rejects Classification as Apparel

    In the matter of Pradeepkumar Gaurishankar Trivedi

    (2025) TaxCorp(IDT) 11791 (AAR)

  12. AAR · 05 Dec 2025
    Imitation Zari Thread Manufactured from Polyester Film with Aluminium to Attract 5% GST: Gujarat AAR’s Detailed Ruling on HSN Classification and Rate

    In the matter of Sai Ram Jari Industries

    (2025) TaxCorp(IDT) 11790 (AAR)

  13. Supreme Court · 20 Nov 2025
    Supreme Court Affirms Karnataka High Court Ruling: Rental Income from Leasing Residential Premises to Students and Professionals Exempt from GST

    The State Of Karnataka & Anr Vs Taghar Vasudeva Ambrish & Anr.

    (2025) TaxCorp(IDT) 11789 (SC)

  14. Calcutta High Court · 20 Nov 2025
    Allahabad High Court Nullifies GST Demand for Rs. 1.61 Lakh Over Lack of Proper SCN Service and Hearing Opportunity, Directs Fresh Proceedings

    Riya Construction Vs State Of U.P. And 3 Others

    (2025) TaxCorp(IDT) 11788 (HC-CALCUTTA)

  15. Bombay High Court · 20 Nov 2025
    Bombay High Court Slaps ₹5,000 Exemplary Costs on Assessee for Misusing Judicial Process in GST Registration Cancellation Case; Finds No Prejudice or Proof of Natural Justice Breach

    Digital Storm (Prop: Lokhamsi Popat Darji) vs. Superintendent of CGST & Ors.

    (2025) TaxCorp(IDT) 11787 (HC-BOMBAY)

  16. CESTAT Chandigarh · 03 Dec 2025
    CESTAT Chandigarh: Single Taxable Event for IPR Transfer; Dismisses Service Tax Demand on Foreign Licensor for Pre-2006 Cross-Border Technology License

    UOP Inter Americana Vs Commissioner of Central Excise & Service Tax

    (2025) TaxCorp(IDT) 11786 (CESTAT-CHANDIGARH)

  17. Delhi High Court · 03 Dec 2025
    Delhi High Court Declares Extinguishment of All Pending IGST Refund Proceedings Post-Omission of Rule 96(10) of CGST Rules Without Saving Clause

    Vinayak International Housewares Pvt. Ltd. v. Union of India & Ors

    (2025) TaxCorp(IDT) 11785 (HC-DELHI)

  18. Karnataka High Court · 03 Dec 2025
    Karnataka High Court Orders Reconsideration of GST Refund for Rental Income from Residential Premises Used for Student and Staff Accommodation, Following Taghar Vasudeva Ambrish Precedent

    Bhandary Gas Agency vs Joint Commissioner of Commercial Taxes & Anr

    (2025) TaxCorp(IDT) 11784 (HC-KARNATAKA)

  19. Calcutta High Court · 01 Dec 2025
    Calcutta High Court Remands IGST ITC Claim Case: Faults Appellate Authority for Non-Speaking Order on GSTR-9 Annual Return Correction

    Laxmi Ghosh vs. State of West Bengal & Ors.

    (2025) TaxCorp(IDT) 11779 (HC-CALCUTTA)

  20. AAR · 28 Nov 2025
    Kerala AAR Clarifies GST Exemption on Solid Waste Management Services Rendered to State-Owned Entity CKCL Under Entry 3B

    In the matter of Tiffot Private Limited

    (2025) TaxCorp(IDT) 11778 (AAR)

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