Search
Advanced Search Search with field filters
/adv
Navigation
Home Go to homepage
/home
Direct Tax Income Tax resources
GST GST Acts, Rules & Case Laws
Company Law Companies Act & SEBI
Due Date Tracker Statutory compliance deadlines
/due
Due Date Calendar Calendar view of compliance deadlines
Daily Digest Today's tax updates and articles
/digest
Landmark Rulings

GST landmark rulings

5,383 rulings

  1. AAR · 03 Sep 2025
    Tamil Nadu AAR Rules Input Tax Credit Ineligible for GST Paid on Fire-Fighting and Public Health Installations Forming Immovable Property in Factory Expansion

    In the matter of Shibaura Machine India Private Limited

    (2025) TaxCorp(IDT) 11530 (AAR)

  2. AAR · 03 Sep 2025
    AAR Tamil Nadu Rules ITC Unavailable on Electrical Installations for Factory Expansion, Citing Works Contract and Immovable Property Status

    In the matter of Shibaura Machine India Private Limited

    (2025) TaxCorp(IDT) 11529 (AAR)

  3. Gujarat High Court · 02 Sep 2025
    Gujarat High Court Grants Bail to ITC Fraud Accused After Prolonged Custody and Supplier Registration Cancellation Issues

    Sunil Hiralal Mandowara vs State Of Gujarat & anr.

    (2025) TaxCorp(IDT) 11528 (HC-GUJARAT)

  4. Delhi High Court · 02 Sep 2025
    Delhi High Court Orders Immediate Release of CGST Refund to Omega QMS: Department Cannot Withhold Sanctioned Refund in Absence of Pending Appeal

    Omega QMS. vs Commissioner, Cgst, Delhi West & Anr

    (2025) TaxCorp(IDT) 11527 (HC-DELHI)

  5. Bombay High Court · 01 Sep 2025
    Bombay High Court (Goa Bench) Directs Refund of Unutilized Compensation Cess ITC on Coal Used for Zero-Rated Export of Kraft Paper, Rejecting Revenue’s Restrictive Interpretation

    Sukraft Recycling Private Limited vs Union of India & Ors

    (2025) TaxCorp(IDT) 11526 (HC-BOMBAY)

  6. Madras High Court · 01 Sep 2025
    Madras High Court Declines Early Intervention in GST Dispute over Mauritius Supreme Court Construction: Directs Contractor to Respond to Show Cause Notice

    Renaatus Projects Private Limited vs. The Joint Director & Anr.

    (2025) TaxCorp(IDT) 11525 (HC-MADRAS)

  7. Supreme Court · 01 Sep 2025
    Supreme Court Upholds Delhi HC’s Notice to Revenue on ITC Admissibility in GST Refunds, Rejects Revenue’s SLP

    Special Commissioner Zone - 11 & Ors vs Hybon Technologies Private Limited

    (2025) TaxCorp(IDT) 11524 (SC)

  8. Delhi High Court · 01 Sep 2025
    Delhi High Court to Examine Revenue’s Powers on ITC Admissibility During Refund Proceedings—Notice Issued, Objection to Writ Maintainability Overruled

    Hybon Technologies Private Limited vs. Special Commissioner, Zone 11 & Ors

    (2025) TaxCorp(IDT) 11523 (HC-DELHI)

  9. AAR · 30 Aug 2025
    West Bengal AAR Holds PVC Raincoats Taxable at 18% GST as “Plastic Articles”—Rejects Classification as Apparel

    In the matter of Waterproof Products Manufacturers & Traders Welfare Association

    (2025) TaxCorp(IDT) 11522 (AAR)

  10. AAR · 30 Aug 2025
    West Bengal AAR Clarifies 12% GST on RBI Accommodation Under Contracted Rate, Disregards TDS Treatment Under Income Tax Act

    In the matter of Orsino Hotels & Resorts LLP

    (2025) TaxCorp(IDT) 11521 (AAR)

  11. AAR · 30 Aug 2025
    Gujarat AAR Deems ‘Freedeem’ Discount App as E-Commerce Operator; Mandates State-Wise GST Registration, TCS Collection, Excludes RCM Liability under Section 9(5)

    In the matter of DSoft Innovations LLP

    (2025) TaxCorp(IDT) 11520 (AAR)

  12. AAR · 30 Aug 2025
    Hotel Accommodation with Meal Plans: GST Rate at 18% Only if Combined Daily Value Exceeds ₹7,500, Rules West Bengal AAR—Separate Invoicing of Food & Room Charges Irrelevant

    In the matter of Orsino Hotels & Resorts LLP (formerly known as Hotel Pine Tree Spa Resort)

    (2025) TaxCorp(IDT) 11519 (AAR)

  13. AAR · 30 May 2025
    AAR Tamil Nadu Holds GST Leviable on Pre-Packaged Frozen Meat Supplied to Distributors for Institutional Sale: Absence of 'Not for Retail Sale' Marking Key

    In the matter of Fairmacs Shipstores Pvt. Ltd.

    (2025) TaxCorp(IDT) 11518 (AAR)

  14. Delhi High Court · 29 May 2025
    Delhi High Court Orders Immediate GST Refund of Rs. 5 Crores with Interest to Mobile Exporter; Finds Department’s Withholding Action Unlawful Due to Lack of Pending Appeal

    JVG Technology Pvt Ltd Vs. Commissioner of CGST, Delhi West

    (2025) TaxCorp(IDT) 11517 (HC-DELHI)

  15. Calcutta High Court · 29 May 2025
    Uttarakhand High Court Declares Freezing of Purchaser’s ITC Without Show-Cause Notice as Legally Unsustainable Amidst Dubious Supplier Transactions

    Vikartan Infrastructure Pvt. Ltd. vs. Commissioner, SGST

    (2025) TaxCorp(IDT) 11516 (HC-CALCUTTA)

  16. MP High Court · 29 May 2025
    Madhya Pradesh High Court Sets Aside Ex-Parte GST Refund Rejection Due to Improper Service of Appeal Notice

    Ashirwad Industries vs. Union of India and Ors

    (2025) TaxCorp(IDT) 11515 (HC-MP)

  17. Delhi High Court · 30 May 2025
    Delhi High Court Upholds Timeliness and Digital Authentication in GST Appeals: Dismisses Review Plea Over “Unsigned” Order-in-Original

    Aditya Madaan Vs Commissioner Cgst Gst Commissionerate Delhi & Ors.

    (2025) TaxCorp(IDT) 11514 (HC-DELHI)

  18. Delhi High Court · 30 May 2025
    Delhi High Court Restores GST Registration Challenge for Servify’s Platform After Ex-Parte Cancellation Due to Missed Show Cause Notice

    BlackMelon Advance Technology Company Private Limited vs. Commissioner of SGST

    (2025) TaxCorp(IDT) 11513 (HC-DELHI)

  19. Delhi High Court · 30 May 2025
    Delhi High Court Upholds GST Orders Against Mother-Son Owned Firms for Fictitious Invoicing; Rejects Writ Due to Adequate Opportunity and Requirement of Factual Inquiry

    Sheetal and Sons vs Union of India & ors

    (2025) TaxCorp(IDT) 11512 (HC-DELHI)

  20. Delhi High Court · 30 May 2025
    Delhi High Court Orders Remand in GST Matter Due to Inaccessible SCN on GST Portal, Grants Assessee Right to File Additional Reply and Attend Personal Hearing

    Grilled Roti vs Commissioner of Delhi Goods and Services Tax and anr.

    (2025) TaxCorp(IDT) 11511 (HC-DELHI)

Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.


An unhandled error has occurred. Reload ×

Rejoining the server...

Rejoin failed... trying again in seconds.

Failed to rejoin.
Please retry or reload the page.

The session has been paused by the server.

Failed to resume the session.
Please retry or reload the page.