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Landmark Rulings

GST landmark rulings

5,383 rulings

  1. AAR · 04 Nov 2025
    GST Liable on Exported Pre-Packaged Shrimps: Andhra Pradesh AAR Interprets Legal Metrology and Notification No. 06/2022 (CT Rate)

    In the matter of Kalyan Aqua & Marine Exports India Private Limited

    (2025) TaxCorp(IDT) 11693 (AAR)

  2. AAR · 04 Nov 2025
    Gujarat AAR Rules Exemption for Transfer of Construction Site Unit as Going Concern Despite 18% GST Rate; Slump Sale Classification Left Unanswered

    In the matter of RDB Realty & Infrastructure Ltd.

    (2025) TaxCorp(IDT) 11692 (AAR)

  3. AAR · 04 Nov 2025
    AP AAR Rules 18% GST Applicable on R&D Activities Conducted for CCRAS Under Grant-in-Aid, Exemption Denied Due to Non-Compliance with Notification Criteria

    In the matter of Laila Nutra Private Limited

    (2025) TaxCorp(IDT) 11691 (AAR)

  4. Madras High Court · 04 Nov 2025
    Madras High Court Upholds Extension of Limitation for GST Adjudication: SC’s COVID Directions Apply to Section 73 and 74 Proceedings

    Oasys Cybernetics Pvt. Ltd vs State Tax Officer

    (2025) TaxCorp(IDT) 11690 (HC-MADRAS)

  5. Allahabad High Court · 03 Nov 2025
    Allahabad HC Sets Aside Penalty for Use of Single E-Way Bill with Multiple Invoices Due to Lack of Tax Evasion Intent

    Kent Cables Pvt. Ltd. v. State of U.P. & Ors.

    (2025) TaxCorp(IDT) 11689 (HC-ALLAHABAD)

  6. AAR · 01 Nov 2025
    GST Applicable on Assignment of Leasehold Rights: Andhra Pradesh AAR Clarifies Tax Liability in Long-Term Lease Transfers

    In the matter of Kobelco Construction Equipment India Pvt Ltd

    (2025) TaxCorp(IDT) 11688 (AAR)

  7. Delhi High Court · 31 Oct 2025
    Delhi High Court Mandates Timely GST Refund Processing, Orders Revenue to Decide Rs. 1.87 Crore IGST Refund Claim Within One Month

    Gameloft Software Private Limited v. Assistant Commissioner of Central Tax & anr.

    (2025) TaxCorp(IDT) 11687 (HC-DELHI)

  8. Karnataka High Court · 31 Oct 2025
    Karnataka High Court Voids GST Demand Exceeding Show Cause Notice, Orders Re-adjudication for Real Estate Firm

    Prestige Nottinghill Investments v. UOI & ors.

    (2025) TaxCorp(IDT) 11686 (HC-KARNATAKA)

  9. AAR · 30 Oct 2025
    Gujarat AAR Clarifies Limited GST Exemption for Consultancy Services Linked to Government Building Projects: Pure Service Exemption Only Where Direct Nexus With Constitutional Functions

    In the matter of Devendra K. Patel

    (2025) TaxCorp(IDT) 11685 (AAR)

  10. Madras High Court · 30 Oct 2025
    Corporate Guarantee under GST: Madras High Court Sets Aside Demand for Ignoring Assessee’s Reliance on CBIC Circulars

    Amman Try Trading Company Pvt. Ltd. v. State Tax Officer – V (Roving Squad)

    (2025) TaxCorp(IDT) 11684 (HC-MADRAS)

  11. Supreme Court · 29 Oct 2025
    Sessions Court Denies Bail to Alleged GST Fraud Syndicate Kingpin; Cites Risk of Evidence Tampering and Ongoing Investigation

    Sri. Mohammed Kamran vs. Senior Intelligence Officer, Directorate General of GST Intelligence

    (2025) TaxCorp(IDT) 11683 (SC)

  12. AP High Court · 29 Oct 2025
    Unsigned GST Notice and Missing DIN Render Assessment Void: Andhra Pradesh High Court Reaffirms Strict Compliance Mandate

    Novelty Reddy and Reddy Motors Pvt. Ltd. vs Assistant Commissioner (CT), Eluru CGST Division & Anr

    (2025) TaxCorp(IDT) 11682 (HC-AP)

  13. Madras High Court · 28 Oct 2025
    Madras High Court Annuls GST Demand Order for Excess ITC Claim Due to Lack of Post-Reply Hearing, Emphasizes Mandatory Compliance with Section 75(4) CGST Act

    Sri Vigneshwara Trading v. Assistant Commissioner (ST), Avarampalayam Circle, Coimbatore

    (2025) TaxCorp(IDT) 11681 (HC-MADRAS)

  14. AAR · 28 Oct 2025
    Tamil Nadu AAR Holds 5% GST on Tapioca Flour Residue Used as Animal Feed; Exemption under Notification 02/2017-CT(R) Denied

    In the mater of V. S. Trading Company

    (2025) TaxCorp(IDT) 11680 (AAR)

  15. Karnataka High Court · 27 Oct 2025
    Karnataka High Court Upholds Fresh GST Registration Right Post Cancellation, Allows ITC Benefits Subject to Law

    Bhagyalaxmi Swa Sahay Sangh Vs. Assistant Commissioner of Commercial Taxes & Ors.

    (2025) TaxCorp(IDT) 11679 (HC-KARNATAKA)

  16. Allahabad High Court · 27 Oct 2025
    Allahabad High Court Quashes UPGST Assessment Order for Denial of Oral Hearing Despite Non-Filing of Written Reply; Reinforces Dual Opportunity Principle Under Section 75(4)

    A to Z Car Solutions Vs. State of UP & Ors.

    (2025) TaxCorp(IDT) 11678 (HC-ALLAHABAD)

  17. Allahabad High Court · 27 Oct 2025
    Allahabad High Court Invalidates Deputy Commissioner’s Excessive Blockage of ITC under Rule 86A for Exceeding Jurisdictional Cap

    Mahendra Enterprises Vs. State of UP & Anr.

    (2025) TaxCorp(IDT) 11677 (HC-ALLAHABAD)

  18. Delhi High Court · 27 Oct 2025
    Delhi High Court Orders Manual Re-Credit of ITC Refund Due to GST Portal Limitation in Inverted Duty Structure Case

    Mohan Footcare Pvt. Ltd Vs Deputy Commissioner of CGST

    (2025) TaxCorp(IDT) 11676 (HC-DELHI)

  19. Delhi High Court · 27 Oct 2025
    Delhi High Court Upholds Department’s Right to Adjust IGST Refund Against Fraudulent ITC Demand; Bars Writ for Appeal Filing Delay

    Moms Cradle Private Limited vs. UOI & Anr.

    (2025) TaxCorp(IDT) 11675 (HC-DELHI)

  20. Karnataka High Court · 17 Oct 2025
    Karnataka High Court Orders Refund of Rs. 10 Crores with Interest for Coercive Collection during GST Search, Censures Revenue for Violating Legal Mandates

    J Ramesh Chand Vs Union Of India

    (2025) TaxCorp(IDT) 11673 (HC-KARNATAKA)

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