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Landmark Rulings

GST landmark rulings

5,383 rulings

  1. Orissa High Court · 17 Oct 2025
    Orissa High Court Strikes Down DGGI’s GST Demand: Central Authority Barred from Initiating Parallel Proceedings After State Officer’s Action

    Tansam Engineering and Construction Company Vs. The Commissioner of CGST and Central Excise & Ors.

    (2025) TaxCorp(IDT) 11672 (HC-ORISSA)

  2. Kerala High Court · 16 Oct 2025
    Delhi High Court Allows Writ by Unregistered Partnership Firm in GST Matter, Upholds Right to Enforce Statutory Claims Despite Section 69(2) Bar

    Amit Kumar Basau & Anr. Versus Sales Tax Officer Class II AVATO Ward 13 (Special Zone) Zone 12, Delhi & Ors.

    (2025) TaxCorp(IDT) 11670 (HC-KERALA)

  3. Kerala High Court · 16 Oct 2025
    Kerala High Court Affirms Appellate Authority’s Power to Admit Additional Evidence on Sufficient Cause Citing Voluminous Transactions and Short Timeframe

    U.S. Technology International Pvt. Ltd. vs. The State of Kerala & Ors.

    (2025) TaxCorp(IDT) 11669 (HC-KERALA)

  4. Bombay High Court · 16 Oct 2025
    Bombay High Court Upholds Confidentiality of GST Returns, Denies RTI Disclosure for Third-Party Company Data Allegedly Linked to Public Tender Fraud

    Adarsh S/o Gautam Pimpare vs The State of Maharashtra

    (2025) TaxCorp(IDT) 11668 (HC-BOMBAY)

  5. Madras High Court · 15 Oct 2025
    Madras High Court Rejects Retrospective Withdrawal of Purchase Tax Subsidy to Ponni Sugars: Upholds Doctrine of Legitimate Expectation Against Unjustified State Action

    State of Tamil Nadu & Ors. v. Ponni Sugars (Erode) Ltd.

    (2025) TaxCorp(IDT) 11667 (HC-MADRAS)

  6. AAR · 15 Oct 2025
    Tamil Nadu AAR Declines Advance Ruling on Bio-Mining Works Contract due to Pending Tax Proceedings and Discrepant GST Filings

    In the matter of Shanmugavel Thevar Sesappan

    (2025) TaxCorp(IDT) 11666 (AAR)

  7. AAR · 15 Oct 2025
    GST Imposed on Hostel and Food Services Provided by Charitable Educational Trusts to Higher Educational Institutions: Tamil Nadu AAR Rules

    In the matter of KLN Sourashtra College of Engineering Council

    (2025) TaxCorp(IDT) 11665 (AAR)

  8. AAR · 14 Oct 2025
    Tamil Nadu AAR Rules ‘Mahara Jyothi’ Rice Bran Oil Marketed as Lamp Oil Classifiable as Edible Oil Under CTH 15159040, Attracting 5% GST

    In the matter of K. T. V. Health Food Pvt Ltd

    (2025) TaxCorp(IDT) 11664 (AAR)

  9. AAR · 14 Oct 2025
    Delhi AAR Dismisses Advance Ruling Application by AC Bus Contractor for Non-Disclosure of Ongoing DGGI Investigation; Cites Subjudice Proceedings on GST Liability

    In the matter of Young Optimistic Transport Solutions Pvt. Ltd.

    (2025) TaxCorp(IDT) 11663 (AAR)

  10. Kerala High Court · 14 Oct 2025
    Kerala High Court Declines Mandamus to GST Council on Inclusion of Petroleum Products Under GST, Affirms Policy Autonomy

    P. K. Joseph Vs UOI & ors

    (2025) TaxCorp(IDT) 11662 (HC-KERALA)

  11. Supreme Court · 14 Oct 2025
    Supreme Court Upholds Fresh Interview Process for GSTAT Appointments Amid Intelligence Bureau Inputs; SLP by Aspirant Dismissed

    Pranaya Kishore Harichandan vs UOI & ors

    (2025) TaxCorp(IDT) 11661 (SC)

  12. Gujarat High Court · 11 Oct 2025
    Gujarat High Court Orders Restoration of GST Registration After Substantial Tax Payment and Medical Hardship Shown by Petitioner

    Wadiwala Automobiles Vs. State of Gujarat & Ors.

    (2025) TaxCorp(IDT) 11659 (HC-GUJARAT)

  13. Delhi High Court · 11 Oct 2025
    Delhi High Court Overturns GST Demand and ITC Reversal Due to Flexible Documentary Requirements for Foreign Exchange Realization

    Transformative Learning Solutions Pvt. Ltd. vs. Commissioner Central Goods And Service Tax Delhi East & Anr

    (2025) TaxCorp(IDT) 11658 (HC-DELHI)

  14. Bombay High Court · 11 Oct 2025
    Bombay High Court Directs Restoration of GST Registration After Full Payment of Dues, Emphasizes Proportionality in Cancellation for Return Defaults

    Azaria Corp LLP vs. The Deputy Commissioner of State Tax

    (2025) TaxCorp(IDT) 11657 (HC-BOMBAY)

  15. Gujarat High Court · 11 Oct 2025
    Gujarat High Court Rules in Favour of Assessee: Exclusion of Deficiency Memo Period from Limitation for GST Deemed Export Refunds under EPCG Scheme

    Varidhi Cotspin Private Limited vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11656 (HC-GUJARAT)

  16. Kerala High Court · 13 Oct 2025
    Kerala High Court Affirms Digital and Offset Printing of Customer Content as ‘Photographic & Videographic Processing Services’ under SAC 998386, Rejects Classification under HSN 4911

    Stark Photo Book Vs The Assistant Commissioner (Intelligence)

    (2025) TaxCorp(IDT) 11655 (HC-KERALA)

  17. Supreme Court · 09 Oct 2025
    Supreme Court Upholds High Court Ruling: No Further Attachment of Assessee’s Bank Accounts Post Pre-Deposit Under GST Section 107

    Deputy Commissioner ST vs. Wingtech Mobile Communications (India) Pvt. Ltd.

    (2025) TaxCorp(IDT) 11651 (SC)

  18. Bombay High Court · 09 Oct 2025
    Bombay High Court Rules Against “Negative Blocking” of ITC: Restricts Rule 86A Blocking to Existing Electronic Credit Ledger Balance

    Rawman Metal & Alloys vs The Deputy Commissioner of State Tax

    (2025) TaxCorp(IDT) 11650 (HC-BOMBAY)

  19. P&H High Court · 09 Oct 2025
    Limitation Period for GST Appeal Excludes Time Spent on Rectification Application: Punjab & Haryana HC Overturns Appellate Authority’s Dismissal

    Arvind Fashion Limited vs. State of Haryana & Ors.

    (2025) TaxCorp(IDT) 11649 (HC-P&H)

  20. Bombay High Court · 08 Oct 2025
    Bombay High Court Mandates 6% Interest to Altisource on Delayed GST Refund, Clarifies Date of Interest Calculation

    Altisource Business Solutions India Pvt. Ltd. v. Union of India & Ors.

    (2025) TaxCorp(IDT) 11648 (HC-BOMBAY)

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