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Landmark Rulings

GST landmark rulings

5,383 rulings

  1. AP High Court · 11 Sep 2025
    Andhra Pradesh High Court Upholds Validity of GST Assessment Orders Issued Without DIN, Declines Relief Due to Delay and Laches

    Veera Mohana Krishna Engineering Works v. Assistant Commissioner & Ors.

    (2025) TaxCorp(IDT) 11552 (HC-AP)

  2. Delhi High Court · 11 Sep 2025
    Delhi GST Appellate Tribunal Orders Deposit of Profiteered Sum by Procter & Gamble Group for Sanitary Pads, Exempts 18% Interest Due to Prospective Rule Amendment

    DGAP Vs. Proctor & Gamble Group

    (2025) TaxCorp(IDT) 11551 (HC-DELHI)

  3. Karnataka High Court · 11 Sep 2025
    Karnataka High Court Directs Full Cash Refund with Interest for Pre-Deposits Made via ITC and Cash under KVAT, Rejects Revenue’s Reliance on 2018 Circular

    Flipkart India Private Limited Company vs Assistant Commissioner of Commercial Taxes & ors

    (2025) TaxCorp(IDT) 11550 (HC-KARNATAKA)

  4. Rajasthan High Court · 11 Sep 2025
    Rajasthan High Court Rules in Favour of IDP Education India: IGST Refund Allowed, Rejects 'Intermediary' Tag for Cross-Border Student Placement Services

    Idp Education India Pvt. Ltd Vs Union Of India &Ors

    (2025) TaxCorp(IDT) 11549 (HC-RAJASTHAN)

  5. Delhi High Court · 11 Sep 2025
    GSTAT Upholds DGAP's Profiteering Findings Against Hotel Babylon Inn, Raipur: GST Rate Reduction Benefit Must Be Passed to Consumers

    DGAP Vs. Hotel Babylon Inn

    (2025) TaxCorp(IDT) 11548 (HC-DELHI)

  6. AP High Court · 10 Sep 2025
    Andhra Pradesh High Court Clarifies Provisional Attachment Standards: Orders Release of Recovered GST Amounts Subject to Undertaking, Post 10% Pre-Deposit Compliance

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

    (2025) TaxCorp(IDT) 11547 (HC-AP)

  7. Gujarat High Court · 10 Sep 2025
    Supreme Court Declines SLP in Major GST Fraud Case; Upholds Statutory Remedies and Sets New Appeal Deadline

    MHJ Metaltechs Private Limited Vs Central Goods And Services Tax, Delhi

    (2025) TaxCorp(IDT) 11546 (HC-GUJARAT)

  8. Karnataka High Court · 09 Sep 2025
    Karnataka High Court Sets Aside GST Demand and Penalty on JSW Steel for Denial of Cross-Examination, Citing Violation of Natural Justice in Reliance on Third-Party Statements

    JSW Steel Limited vs Joint Commissioner of Central Tax & Central Excise & Ors

    (2025) TaxCorp(IDT) 11545 (HC-KARNATAKA)

  9. Supreme Court · 09 Sep 2025
    Supreme Court Confirms: Confiscation Proceedings Under Section 130 Invalid for Stock Discrepancies Detected During Survey—Initiation Under Sections 73/74 Required

    Additional Commissioner Grade-2 & anr. Vs Dayal Product

    (2025) TaxCorp(IDT) 11544 (SC)

  10. Allahabad High Court · 09 Sep 2025
    Allahabad High Court: Confiscation and Penalty Under Section 130 Not Sustainable for Stock Discrepancy Discovered During Survey—Proper Course is Section 73/74 Proceedings

    Dayal Product vs Additional Commissioner Grade-2 And Another

    (2025) TaxCorp(IDT) 11543 (HC-ALLAHABAD)

  11. Delhi High Court · 08 Sep 2025
    Delhi High Court Remands GST Demand Against Kurlon Retail Ltd. Over Service Deficiency in Notice Delivery; Directs Proper Hearing and Portal Access for Assessee

    Kurlon Retail Limited v. Sales Tax Officer & Ors

    (2025) TaxCorp(IDT) 11542 (HC-DELHI)

  12. Bombay High Court · 08 Sep 2025
    Bombay High Court Orders Refund of GST Paid Under Protest by Developer, Holds No Tax Liability Arises on JDA Absent Conveyance: Limitation Bars Revenue Action

    Provident Housing Ltd. vs Union of India & Others

    (2025) TaxCorp(IDT) 11541 (HC-BOMBAY)

  13. Sikkim High Court · 05 Sep 2025
    Sikkim High Court Division Bench Rules ITC Refund on Business Closure Must Align with Section 54, Overturns Single Judge’s Order Granting Refund to SICPA India Pvt. Ltd.

    Union of India vs SICPA India Private Limited

    (2025) TaxCorp(IDT) 11540 (HC-SIKKIM)

  14. Madras High Court · 05 Sep 2025
    Madras High Court Invalidates GST Demand of Rs. 37 Crores Against Instakart Services for Clubbing Multiple Financial Years in a Single Order; Permits Fresh Proceedings Year-wise

    Instakart Services Private Limited vs The Additional Commissioner

    (2025) TaxCorp(IDT) 11539 (HC-MADRAS)

  15. Madras High Court · 05 Sep 2025
    Madras High Court Invalidates Clubbed GST Show Cause Notices Covering Multiple Financial Years: Orders Quashed for Breach of Statutory Mandate

    Smt R Ashaarajaa vs Senior Intelligence Officer

    (2025) TaxCorp(IDT) 11538 (HC-MADRAS)

  16. Delhi High Court · 11 Sep 2025
    GSTAT Drops Anti-Profiteering Case Against Puma Realtors Post-IBC Resolution; No Liability for Resolution Applicant

    DGAP Vs. Puma Realtors Pvt Ltd, Oreo City

    (2025) TaxCorp(IDT) 11537 (HC-DELHI)

  17. AAR · 03 Sep 2025
    Advance Ruling Application on GST Rate for Unbranded Pulses Dismissed by West Bengal AAR Due to Voluntary Withdrawal by Applicant

    In the matter of Sourav Dey

    (2025) TaxCorp(IDT) 11534 (AAR)

  18. AAR · 03 Sep 2025
    Karnataka AAR Grants GST Exemption to NSDC-Partnered Training Programs Under ‘Market Led Fee-based Services Scheme’

    In the matter of Kalvi Career Education Pvt. Ltd.

    (2025) TaxCorp(IDT) 11533 (AAR)

  19. Supreme Court · 03 Sep 2025
    Supreme Court Upholds IGST Refund to KC Overseas Education: Dismisses Revenue's SLP on Intermediary Classification in Export of Services

    Union Of India & Ors Vs Kc Overseas Education Pvt Ltd Nagpur

    (2025) TaxCorp(IDT) 11532 (SC)

  20. Bombay High Court · 03 Sep 2025
    Bombay High Court (Nagpur Bench) Overturns GST Refund Denial for KC Overseas Education, Clarifies ‘Export of Services’ and ‘Intermediary’ Definitions under IGST Act

    KC Overseas Education Pvt. Ltd. Nagpur Vs. The Union of India and ors

    (2025) TaxCorp(IDT) 11531 (HC-BOMBAY)

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