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Landmark Rulings

GST landmark rulings

5,383 rulings

  1. AAR · 14 Nov 2025
    AAR Gujarat Disallows ITC on Lease Rentals for Factory Land: Agratas Energy’s 50-Year Lease Barred by Section 17(5)(d) Despite Purpose and Timing

    In the matter of Agratas Energy Storage Solutions Pvt Ltd.

    (2025) TaxCorp(IDT) 11733 (AAR)

  2. Bombay High Court · 23 Oct 2025
    Bombay High Court (Goa Bench) Sets Aside Composite GST Show Cause Notices for Multiple Tax Years in Construction ITC Dispute, Declares Revenue Action Ultra Vires

    Milroc Good Earth Developers vs UOI & ors

    (2025) TaxCorp(IDT) 11732 (HC-BOMBAY)

  3. Bombay High Court · 11 Oct 2025
    Bombay High Court Mandates Interest on IGST Refund for Ocean Freight, Rejects Revenue’s 60-Day Defence Post Supreme Court Ruling in Mohit Minerals

    West India Continental Oils Fats Private Limited vs Union of India & Ors

    (2025) TaxCorp(IDT) 11731 (HC-BOMBAY)

  4. Jharkhand High Court · 11 Oct 2025
    Jharkhand High Court Quashes Appellate Order for Denial of Hearing; Criticizes Hyper-Technicality in GST Penalty Proceedings

    Sanjeet Kumar Bhagat vs. Commissioner of State Tax

    (2025) TaxCorp(IDT) 11730 (HC-JHARKHAND)

  5. Bombay High Court · 11 Oct 2025
    Bank Guarantee Encashment Stayed by Bombay High Court Due to Procedural Lapses in ITC Blocking Under Rule 86A

    Rithwik Projects Private Limited vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11729 (HC-BOMBAY)

  6. Madras High Court · 13 Nov 2025
    Madras High Court Nullifies GST Assessments Citing Absence of Jurisdictional Facts: Section 74 Invoked Without Allegation of Fraud or Wilful Misstatement

    Neeyamo Enterprise Solutions Pvt. Ltd. vs. Commercial Tax Officer, Office of JC (ST) (Intelligence)

    (2025) TaxCorp(IDT) 11728 (HC-MADRAS)

  7. Karnataka High Court · 13 Nov 2025
    Karnataka High Court Orders Refund of Tax Paid Under Coercion During GST Proceedings, Rejects Deficiency Memos for Lack of Supporting Documents

    Gunnam Infra Projects Private Limited vs UOI

    (2025) TaxCorp(IDT) 11727 (HC-KARNATAKA)

  8. AAR · 12 Nov 2025
    Andhra Pradesh AAR Rules Coir Felt/Sheets to be Taxed at 12% GST under HSN 9404 9000: Not Just Coir Yarn, But Functional Padding Input

    In the matter of Coastal Foam Private Limited

    (2025) TaxCorp(IDT) 11726 (AAR)

  9. AAR · 12 Nov 2025
    AP AAR Clarifies 18% GST on Independent Flow Meter Maintenance at HPCL Site, Distinct from Recycled Water Supply

    In the matter of Greater Visakhapatnam Smart City Corporation Limited

    (2025) TaxCorp(IDT) 11725 (AAR)

  10. AAR · 12 Nov 2025
    Andhra Pradesh AAR Confirms GST Exemption for License Fees Collected for Maintenance of Public Toilets at Bus Stations

    In the matter of Public Transport Department, Government of Andhra Pradesh

    (2025) TaxCorp(IDT) 11724 (AAR)

  11. Supreme Court · 11 Nov 2025
    Jamnagar Sessions Court Grants Anticipatory Bail to Chartered Accountant in Rs. 560 Crore GST Evasion Case, Citing Fundamental Bail Principles

    Alkesh Harilal Pendhadiya Vs. State of Gujarat

    (2025) TaxCorp(IDT) 11723 (SC)

  12. AP High Court · 11 Nov 2025
    Delhi High Court Restores Assessee’s Right to Appeal after GST Department Overlooks Acknowledged Reply, Orders Reconsideration on Merits

    Giask Traders Pvt Ltd Vs. Sales Tax Officer Class II/ AVATO Ward 45, Zone 3, Delhi

    (2025) TaxCorp(IDT) 11722 (HC-AP)

  13. AP High Court · 23 Oct 2025
    Telangana High Court Overturns GST Registration Cancellation for Procedural Lapse in Bank Details Upload, Orders Restoration Subject to Penalty

    Gayathri Infra Developers v. State of Telangana & Ors.

    (2025) TaxCorp(IDT) 11721 (HC-AP)

  14. Bombay High Court · 23 Oct 2025
    Bombay High Court Annuls Tax Demand for AY 2020-21 Raised After IBC Resolution Plan Approval, Citing Lack of Jurisdiction Due to Pre-Existing CIRP

    Srei Equipment Finance Ltd. v. Assistant Commissioner, CGST & C.Ex., Navi Mumbai & Ors.

    (2025) TaxCorp(IDT) 11720 (HC-BOMBAY)

  15. Bombay High Court · 23 Oct 2025
    Bombay High Court Invalidates ITC Blocking of Rs 95.74 Lakhs under Rule 86A CGST Rules Where Negligible Credit Was Available in Ledger at Time of Blocking

    Hindustan Steel v. Deputy Commissioner of State Tax, Goregaon East & Ors.

    (2025) TaxCorp(IDT) 11719 (HC-BOMBAY)

  16. Supreme Court · 23 Oct 2025
    Supreme Court Upholds Validity of Service of GST Notices via Practitioner’s Registered Email; Consolidated Show Cause Notices for Multiple Financial Years Deemed Lawful

    Mathur Polymers v. Union of India & Ors.

    (2025) TaxCorp(IDT) 11718 (SC)

  17. Delhi High Court · 23 Oct 2025
    Delhi GSTAT Exonerates Nirma Ltd: No Profiteering in GST Rate Reduction on Detergents and Scouring Bars, Citing Absence of Section 171(1) Violation

    DGAP Vs. Nirma Ltd

    (2025) TaxCorp(IDT) 11717 (HC-DELHI)

  18. Delhi High Court · 23 Oct 2025
    GSTAT Delhi Finds No Profiteering by IREO Entities; Declares Section 171 Inapplicable Due to Absence of Post-GST ITC Benefit

    DGAP vs. IREO Victory Valley, IREO Residences & IREO Private Limited

    (2025) TaxCorp(IDT) 11716 (HC-DELHI)

  19. AAR · 23 Oct 2025
    AAAR Tamil Nadu Affirms: TR-6 Challan Not Recognized as Prescribed Document for ITC Under CGST Act—Bill of Entry Re-assessment Required

    In the matter Becton Dickinson India Private Limited

    (2025) TaxCorp(IDT) 11715 (AAR)

  20. Delhi High Court · 07 Nov 2025
    Delhi High Court Nullifies GST Show Cause Notice for Wrongful ITC Availment on Grounds of Mandatory Three-Month Notice Period Violation

    C.H. Robinson Worldwide Freight India Pvt. Ltd. v. Addl. Commissioner, CGST-Delhi South & Ors.

    (2025) TaxCorp(IDT) 11714 (HC-DELHI)

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