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Landmark Rulings

GST landmark rulings

5,383 rulings

  1. Delhi High Court · 18 Sep 2025
    Delhi High Court Upholds Appellate Authority’s Full Powers to Reconsider Replies to Composite SCNs, Bars Remand to Adjudicating Authority

    Sonu Monu Telecom Pvt. Ltd. Through its Director Jitender Garg & ANR vs. UOI

    (2025) TaxCorp(IDT) 11574 (HC-DELHI)

  2. Delhi High Court · 18 Sep 2025
    Delhi High Court Directs Reconsideration of ITC Refunds for Ed-Tech Export Services; Orders Fresh Adjudication by Appellate Authority Amid Contradictory Findings

    Chegg India Private Limited vs. Assistant Commissioner, CGST

    (2025) TaxCorp(IDT) 11573 (HC-DELHI)

  3. Gujarat High Court · 18 Sep 2025
    Gujarat High Court Directs Customs to Refund Double-Paid IGST and Cess, Rules No Limitation under Section 27 for Amounts Deposited Twice Voluntarily

    Messrs Macro Polymers Private Ltd. & Anr Vs Union Of India & Anr

    (2025) TaxCorp(IDT) 11572 (HC-GUJARAT)

  4. Karnataka High Court · 17 Sep 2025
    Karnataka High Court Invalidates Extended Limitation Show Cause Notice under Section 74 due to Absence of Wilful Suppression in NCS Pearson Inc. GST Dispute

    NCS Pearson Inc. Vs Union Of India & Ors

    (2025) TaxCorp(IDT) 11569 (HC-KARNATAKA)

  5. AAR · 16 Sep 2025
    Tamil Nadu AAR Clarifies GST Classification and Rate on Fly Ash Bricks with Over 51% Fly Ash Content, Including Supply to Government and Use of Recycled Materials

    In the matter of SRS Industries

    (2025) TaxCorp(IDT) 11568 (AAR)

  6. Delhi High Court · 16 Sep 2025
    GSTAT Delhi Upholds Rs. 16.5 Lakh Profiteering Order Against Mallikarjuna Cinema for Failing to Pass GST Rate Cut on Tickets; Limits 18% Interest to 3 Days

    DGAP Vs. Mallikarjuna Cinema Hall, 70MM Hyderabad

    (2025) TaxCorp(IDT) 11567 (HC-DELHI)

  7. AAR · 16 Sep 2025
    Gujarat AAR Confirms 5% GST on Pre-Packaged Rice (up to 25 kg) for Exports, Including Bill-to-Ship-to Transactions and Supplies Under Notification 40/2017-CT(R) & 41/2017-IT(R)

    In the matter of Olam Agri India Pvt. Ltd.

    (2025) TaxCorp(IDT) 11566 (AAR)

  8. AAR · 16 Sep 2025
    Gujarat AAR Grants Prospective GST Exemption to Infrastructure Charges Collected by Electricity Transmission Companies, Citing Inclusion of Ancillary Services under Notification No. 12/2017-CTR (as Amended)

    In the matter of Gujarat Energy Transmission Corporation Ltd.

    (2025) TaxCorp(IDT) 11565 (AAR)

  9. Calcutta High Court · 16 Sep 2025
    Calcutta High Court Quashes Retrospective GST Registration Cancellation for Lack of Specific Allegations in Show Cause Notice

    Nikita Agarwal v. The Assistant Commissioner of Revenue Commercial Taxes and State Tax, Jorasanko Charge & Ors.

    (2025) TaxCorp(IDT) 11564 (HC-CALCUTTA)

  10. MP High Court · 16 Sep 2025
    Madhya Pradesh High Court Invalidates GST Demand on Pan Shop Proprietor for Mechanical Reliance on Unrelated Advance Ruling; Orders Fresh, Independent Adjudication

    Mahendra Singh v. Assistant Commissioner State Tax & Ors.

    (2025) TaxCorp(IDT) 11563 (HC-MP)

  11. AAR · 16 Sep 2025
    Tamil Nadu AAR Clarifies GST Applicability: Out-Patient Medicines at Hospital Pharmacies Taxable, Consultation Remains Exempt; Composite Supply Plea Denied

    In the matter of Theni Nattathi Kshatriya Kula Hindu Nadargal Uravinmurai Dharma Fund

    (2025) TaxCorp(IDT) 11562 (AAR)

  12. AAR · 15 Sep 2025
    Tamil Nadu AAR Mandates Compulsory ISD Registration for Common Input Services from April 2025: MRF Limited’s Credit Transfer Practice Disallowed

    In the matter of MRF Ltd

    (2025) TaxCorp(IDT) 11561 (AAR)

  13. Rajasthan High Court · 15 Sep 2025
    Rajasthan High Court Invalidates GST Circular Restricting SGST Refunds on Mustard Oil ITC; Finds Violation of Article 14 and Section 54

    Shree Arihant Oil and General Mills vs UOI & ors.

    (2025) TaxCorp(IDT) 11560 (HC-RAJASTHAN)

  14. Bombay High Court · 11 Sep 2025
    Bombay High Court Nullifies Proceedings Initiated Under Omitted GST Rules 89(4B) and 96(10) Due to Absence of Savings Clause

    Hikal Limited vs UOI & ors

    (2025) TaxCorp(IDT) 11559 (HC-BOMBAY)

  15. Karnataka High Court · 05 Sep 2025
    Karnataka High Court Rules GST Not Applicable on Affiliation and Allied Fees Collected by State Universities, Declares CBIC Circulars Ultra Vires

    Bengaluru North University Vs Joint Commissioner Of Central Tax

    (2025) TaxCorp(IDT) 11558 (HC-KARNATAKA)

  16. Bombay High Court · 12 Sep 2025
    Bombay High Court Upholds Strict Limitation Under CGST Act; Dismisses Writ Against Appellate Authority’s Refusal to Entertain Delayed Appeal

    MAP Overseas Vs Union of India & Ors

    (2025) TaxCorp(IDT) 11557 (HC-BOMBAY)

  17. Delhi High Court · 12 Sep 2025
    Delhi High Court Rules Automatic Stay on Bank Account Attachment During GST Appeal Proceedings Under Section 107

    Benito Operations And Technologies Pvt. Ltd Vs Deputy Excise And Taxation Commissioner St Gurgaon North

    (2025) TaxCorp(IDT) 11556 (HC-DELHI)

  18. Delhi High Court · 12 Sep 2025
    Delhi High Court Orders Immediate GST Refund Release with Interest After Erroneous Adjustment Against Cancelled Demand; Revenue's Portal Error Criticized

    Harbhajan Singh Thukral Vs. Government of NCT Delhi Dept. of Trade and Taxes & Anr.

    (2025) TaxCorp(IDT) 11555 (HC-DELHI)

  19. Bombay High Court · 12 Sep 2025
    Bombay High Court Sets Aside MGST Adjudication Orders for Denial of Personal Hearing, Orders Fresh Adjudication with Due Process

    MRJS Lead Private Limited Vs. The Assistant Commissioner of State Tax and Ors.

    (2025) TaxCorp(IDT) 11554 (HC-BOMBAY)

  20. Calcutta High Court · 12 Sep 2025
    Calcutta High Court Upholds Detention of Arecanuts: Discrepancies in Transport Evidence and Non-Existent Consignor/Consignee Fatal to Release Plea

    Assam Supari Traders vs. UOI & Ors

    (2025) TaxCorp(IDT) 11553 (HC-CALCUTTA)

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