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Landmark Rulings

GST landmark rulings

5,383 rulings

  1. Madras High Court · 28 May 2025
    Madras High Court Emphasizes Liberal Approach in Condoning Short Delays, Orders Appellate Authority to Admit and Hear Delayed GST Appeal

    Tvl. Kandasami Balasubramaniam vs The Appellate Deputy Commissioner (S.T.)

    (2025) TaxCorp(IDT) 11623 (HC-MADRAS)

  2. Delhi High Court · 28 May 2025
    Delhi High Court Orders Immediate GST Refund to ISD Assessee for Unintentional ECL Deposit; Department’s Delay Breaches Rule 90 Timeline

    Matrix Cellular (International) Services Pvt Ltd vs The Principal Commissioner State Tax Delhi & anr.

    (2025) TaxCorp(IDT) 11622 (HC-DELHI)

  3. Allahabad High Court · 28 May 2025
    Allahabad High Court Nullifies GST Assessment Due to Mismatch in Demand and Show Cause Notice; Orders Reassessment by SGST Authority

    Vrinda Automation vs. State of Uttar Pradesh

    (2025) TaxCorp(IDT) 11621 (HC-ALLAHABAD)

  4. Allahabad High Court · 28 May 2025
    Allahabad High Court Annuls GST Demand of Rs. 27 Lakhs Raised Posthumously Without Notice to Legal Heirs, Citing Illegality in Determination Against Deceased Proprietor

    Samban Pharma vs. Deputy Commissioner and Anr.

    (2025) TaxCorp(IDT) 11620 (HC-ALLAHABAD)

  5. Delhi High Court · 28 May 2025
    Delhi High Court Orders Immediate GST Refund Credit Due to Revenue’s Non-Issuance of Deficiency Memos and Delay Beyond Statutory Timeline

    M.D. Securities Private Limited Vs Sales Tax Officer, Class II Avato & Ors

    (2025) TaxCorp(IDT) 11619 (HC-DELHI)

  6. Karnataka High Court · 28 May 2025
    Recovery Proceedings Under GST: Karnataka HC Grants 6-Week Protection to Retail Assessee Amidst Challenge to Section 83(1) Provisional Attachment

    Nexus Shantiniketan Retail Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11618 (HC-KARNATAKA)

  7. Delhi High Court · 01 Oct 2025
    Delhi High Court Upholds GST Show Cause Notice in International Courier Tax Evasion Probe; Grants Assessee 30 Days for Detailed Response

    Dawn Express Courier Del Private Limited vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11617 (HC-DELHI)

  8. Delhi High Court · 01 Oct 2025
    Delhi High Court Orders De-attachment of Bank Account Post Lapse of One-Year Period Under CGST Act Section 83(2); Ongoing SCN Proceedings to Continue

    Tirupati Steel through Proprietor Rahul Mittal vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11616 (HC-DELHI)

  9. Madras High Court · 01 Oct 2025
    Madras High Court Quashes GST Registration Cancellation: Orders Must Not Exceed Show Cause Notice Allegations; Proportionality Principle Applied

    Tvl.Ponnian Jaya Singh vs. The Assistant Commissioner, Commercial Tax Department, Kuzhithurai

    (2025) TaxCorp(IDT) 11615 (HC-MADRAS)

  10. AP High Court · 30 Sep 2025
    Telangana High Court Nullifies Appellate Authority’s Summary Rejection of NHAI HAM Concessionaire’s GST Appeal; Orders Reconsideration on Turnover Demand Exceeding Rs. 411 Crores

    Shankarampet Projects Pvt. Ltd. v. Appellate Joint Commissioner (ST), Hyderabad Rural & Ors.

    (2025) TaxCorp(IDT) 11614 (HC-AP)

  11. AAR · 30 Sep 2025
    Kerala AAR Clarifies: No ITC Reversal on Demo Products Issued for Marketing Use, Distinguishes from Physicians’ Samples

    In the matter of Dynamic Techno Medicals Pvt Ltd

    (2025) TaxCorp(IDT) 11613 (AAR)

  12. Jharkhand High Court · 01 Oct 2025
    J&K and Ladakh High Court Upholds Joint Commissioner's Jurisdiction to Issue SCN Under CGST: Cross-Empowerment Held Automatic Absent Specific Notification

    R.K. Ispat Ltd. & Ors. v. Union of India & Ors.

    (2025) TaxCorp(IDT) 11612 (HC-JHARKHAND)

  13. Karnataka High Court · 01 Oct 2025
    Karnataka High Court Remands GST Short Payment & ITC Dispute to Original Authority, Citing Initial Implementation Challenges

    Wipro GE Healthcare Pvt Ltd Vs. Joint Commissioner of Commercial Taxes & Anr.

    (2025) TaxCorp(IDT) 11611 (HC-KARNATAKA)

  14. MP High Court · 01 Oct 2025
    Madhya Pradesh High Court Upholds Supreme Court’s Armour Security Precedent: Bars Parallel GST Investigations on Identical Issues by Central and State Authorities

    Agrawal Soya Extracts Pvt. Ltd Vs Union Of India And Others

    (2025) TaxCorp(IDT) 11610 (HC-MP)

  15. Delhi High Court · 01 Oct 2025
    Delhi High Court Nullifies Appellate Order Due to Procedural Flaw: Mandates Fresh Hearing Where Personal Hearing Notice Not Uploaded on GST Portal

    Tahiliani Design Private Limited vs. Joint Commissioner of Central Tax, Delhi & Ors.

    (2025) TaxCorp(IDT) 11609 (HC-DELHI)

  16. AAR · 30 Sep 2025
    Kerala AAR Exempts Quit Rent/Lease Rent Paid for Government Land Used for Rubber Plantation from GST under SAC 998619

    In the matter of The Vaniampara Rubber Company Ltd

    (2025) TaxCorp(IDT) 11608 (AAR)

  17. AAR · 30 Sep 2025
    Kerala AAR Affirms Inter-State Transfer of CGST and IGST Credit on Merger Despite GSTIN State Disparity; Directs Technical Rectification by Authorities

    In the matter of Flytxt Mobile Solutions Pvt Ltd

    (2025) TaxCorp(IDT) 11607 (AAR)

  18. Delhi High Court · 30 Sep 2025
    Delhi High Court Affirms Anti-Profiteering Order: Increased Product Quantity Not a Valid Defence for Failing to Pass on GST Rate Reduction on Vaseline VTM 400 ML

    Sharma Trading Company v. Union of India & Ors

    (2025) TaxCorp(IDT) 11606 (HC-DELHI)

  19. AAR · 30 Sep 2025
    Gujarat AAR Clarifies GST at 5% on Bare Aircraft Leasing: Dry Lease of Helicopter Without Crew Classifiable Under HSN 9973

    In the matter of Agneet Sky Aviation

    (2025) TaxCorp(IDT) 11605 (AAR)

  20. Allahabad High Court · 29 Sep 2025
    Allahabad High Court Quashes Provisional Attachment of Assessee’s Bank Accounts for Want of Cogent Reasons, Orders Immediate Release

    Soraza Recycling Private Limited vs UOI & 4 ors.

    (2025) TaxCorp(IDT) 11603 (HC-ALLAHABAD)

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