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Landmark Rulings

GST landmark rulings

5,383 rulings

  1. Gujarat High Court · 30 May 2025
    Gujarat High Court Nullifies GST Demand on Transfer of GIDC Leasehold Rights from Partnership Firm to Partner Acting as Sole Proprietor

    Life Sciences Chemicals vs Union of India

    (2025) TaxCorp(IDT) 11510 (HC-GUJARAT)

  2. Allahabad High Court · 30 May 2025
    Allahabad High Court Nullifies Mechanical Assessment Against Retail Giant, Rebukes Assessing Authority for Ignoring Remand Directions

    Lifestyle International Private Limited vs State of U.P. and another

    (2025) TaxCorp(IDT) 11509 (HC-ALLAHABAD)

  3. Delhi High Court · 30 May 2025
    Delhi High Court Clarifies Provisional Release of Seized Areca Nuts: Revenue’s Computation Letter Not an Order; Directs Proper Show Cause Notice under GST Provisions

    Shashi Kumar Choudhary vs. Deputy Director, DGGST, Delhi Zonal Unit and Anr

    (2025) TaxCorp(IDT) 11508 (HC-DELHI)

  4. Gujarat High Court · 30 May 2025
    Gujarat High Court Nullifies CBIC Circular Restriction, Orders GST Refund for Inverted Duty Structure Filed Within Limitation

    Louis Dreyfus Company India Private Limited vs Union of India

    (2025) TaxCorp(IDT) 11507 (HC-GUJARAT)

  5. Gujarat High Court · 30 May 2025
    Gujarat High Court Sets Aside Rs. 20 Crore IGST Demand Against Grasim Industries, Citing Rectified GST Return Mismatch and Absence of Actual Tax Evasion

    Grasim Industries vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11506 (HC-GUJARAT)

  6. Supreme Court · 29 Aug 2025
    Supreme Court Upholds Andhra Pradesh High Court’s Quashing of CGST-Based Recovery for Legacy Excise Dues; Revenue Directed to Pursue Remedies under Central Excise Act, 1944

    UOI & Ors. vs. Ravindra Muthavarapu Etc.

    (2025) TaxCorp(IDT) 11505 (SC)

  7. AAR · 29 Aug 2025
    AAR Tamil Nadu Clarifies: Traders Not Liable Under Reverse Charge for Purchases from Unregistered Suppliers of M-Sand, P-Sand, Boulders, Blue Metals, and Bricks

    In the matter of Amman Blue Metals

    (2025) TaxCorp(IDT) 11504 (AAR)

  8. AAR · 29 Aug 2025
    Gujarat AAR Decides 12% GST Rate for Metal Film Roll Cutting: Excludes Textile Job Work Concession

    In the matter of Kanika Exim

    (2025) TaxCorp(IDT) 11503 (AAR)

  9. AAR · 29 Aug 2025
    Gujarat AAR Confirms 5% GST on Diagnostic Test Kits Predominantly Comprising Antisera under HSN 3002; Rejects HSN 3822 Classification

    In the matter of Beacon Diagnostics Pvt. Ltd.

    (2025) TaxCorp(IDT) 11502 (AAR)

  10. Delhi High Court · 29 Aug 2025
    Delhi High Court Upholds Email Service of Notice Under CGST Act; Penalizes Petitioner for Concealment and Dismisses Writ on Natural Justice Grounds

    Mathur Polymers vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11501 (HC-DELHI)

  11. AAR · 29 Aug 2025
    Gujarat AAR Rules Non-Edible Castor Oil Extracted via Hexane from Spent Earth as Vegetable Oil under HSN 1518; GST Rate Fixed at 5% Amidst Competing Notifications

    In the matter of Vinayak Agro Industries

    (2025) TaxCorp(IDT) 11500 (AAR)

  12. Delhi High Court · 28 Aug 2025
    Delhi High Court Affirms Validity of GST Orders Served via E-Mail and Clarifies DRC-07 Upload Delay Does Not Invalidate Adjudication: No Limitation Breach for Order on Fraudulent ITC Availment

    Rishi Enterprises. Vs. Additional Commissioner Central Tax Delhi North & Anr

    (2025) TaxCorp(IDT) 11499 (HC-DELHI)

  13. Madras High Court · 28 Aug 2025
    Madras High Court Sets Aside GST Assessment Order for Non-Consideration of Assessee’s Reply; Allows Fresh Adjudication Post Complete Submission

    Pio Agencies Vs. The Deputy State Tax Officer-2 & Anr.

    (2025) TaxCorp(IDT) 11498 (HC-MADRAS)

  14. Calcutta High Court · 28 Aug 2025
    Calcutta High Court Sets Aside GST Penalty for Goods in Transit: Failure to Verify Supplier’s Claims Proves Fatal for Department

    Sandip Kumar Pandey & Anr. vs. The Assistant Commissioner of State Tax

    (2025) TaxCorp(IDT) 11497 (HC-CALCUTTA)

  15. MP High Court · 28 Aug 2025
    Madhya Pradesh High Court Upholds CGST Show Cause Notice Against SaaS Company: Distinguishes Roles of Investigating and Adjudicating Authorities in GST Proceedings on Cross-Border Student Recruitment Services

    Study Metro Edu Consultants Pvt. Ltd. vs. Joint Director & Ors.

    (2025) TaxCorp(IDT) 11496 (HC-MP)

  16. Karnataka High Court · 28 Aug 2025
    Karnataka High Court Quashes Unreasoned Blocking of ITC Ledger; Orders Immediate Unblocking with Safeguards

    The Lead Factory vs. The Assistant Commissioner of Commercial Taxes

    (2025) TaxCorp(IDT) 11495 (HC-KARNATAKA)

  17. Delhi High Court · 28 Aug 2025
    Delhi High Court Quashes GST Refund Rejection on Zero-Rated Exports: LUT Filing Date Not a Bar, Orders Refund with Interest

    Alkesh Tacker Vs. Union of India & Ors.

    (2025) TaxCorp(IDT) 11494 (HC-DELHI)

  18. Delhi High Court · 28 Aug 2025
    Delhi High Court Upholds Validity of Consolidated GST Order for Multiple Years and Service of DRC-07 via Email Amidst Mass Fraud Allegations

    Suresh Kumar vs. Commissioner CGST Delhi

    (2025) TaxCorp(IDT) 11493 (HC-DELHI)

  19. Allahabad High Court · 26 Aug 2025
    Allahabad High Court Upholds Section 129(1)(b) GST Penalty on Goods Seized Without Documents, Rejects ‘Owner’ Claim Raised Only at Appellate Stage

    Shree Maa Trading Company And 2 Others vs State of U.P and 3 Ors

    (2025) TaxCorp(IDT) 11491 (HC-ALLAHABAD)

  20. AAR · 25 Aug 2025
    Gujarat AAR Rules No GST on Optional Dormitory Accommodation Provided to Employees; ITC Allowed for Both Employee and Student Trainee Facilities

    In the matter of Suzuki Motor Gujarat Pvt Ltd.

    (2025) TaxCorp(IDT) 11489 (AAR)

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