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Landmark Rulings

GST landmark rulings

5,383 rulings

  1. AP High Court · 19 Aug 2025
    Andhra Pradesh High Court Quashes Rejection of GST Refund on Ocean Freight; Holds Limitation Not Applicable Post Mohit Minerals Ruling

    Louis Dreyfus Company Private Limited vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11466 (HC-AP)

  2. Bombay High Court · 19 Aug 2025
    Bombay High Court Upholds Restriction on Input Tax Credit under GST Reverse Charge for Security Services; Finds No Violation of Articles 14 or 19

    Eagle Security & Personnel Services Vs Union of India and Ors

    (2025) TaxCorp(IDT) 11465 (HC-BOMBAY)

  3. Delhi High Court · 18 Aug 2025
    Delhi High Court Restricts Retrospective GST Cancellation, Mandates Prospective Effect Absent Specific Show Cause Notice Basis

    Akash Bansal Vs. Superintendent Range – 109 CGST Department

    (2025) TaxCorp(IDT) 11464 (HC-DELHI)

  4. Madras High Court · 18 Aug 2025
    Madras High Court Upholds Liquidator’s Right to Appropriate GST Deposits in ECL Despite Non-Filing of GSTR-3B Due to Cancellation of Registration

    Satyadevi Alamuri Liquidator of M/s.G.B. Engineering Enterprises Private Limited Vs Office of Assistant Commissioner of GST and Central Excise

    (2025) TaxCorp(IDT) 11463 (HC-MADRAS)

  5. Delhi High Court · 18 Aug 2025
    Delhi High Court Declines Writ Jurisdiction in Alleged GST ITC Fraud, Directs Assessee to Appellate Remedy Amidst Multiple Fake Firms and Complex Transaction Networks

    Shri Sugan Traders vs. Commissioner of CGST & Ors.

    (2025) TaxCorp(IDT) 11462 (HC-DELHI)

  6. Madras High Court · 18 Aug 2025
    Madras High Court Rules Single Show Cause Notice for Multiple Financial Years Violates GST Law: Orders Quashing of Clubbed Assessment

    Oriental Lotus Hotel Supplies Private Limited vs The Joint Commissioner

    (2025) TaxCorp(IDT) 11461 (HC-MADRAS)

  7. Supreme Court · 16 Aug 2025
    Supreme Court Restricts Revenue’s Power: No Renewal of Lapsed Provisional Attachment under Section 83 of CGST Act

    Kesari Nandan Mobile vs. Office of Assistant Commissioner of State Tax

    (2025) TaxCorp(IDT) 11460 (SC)

  8. Calcutta High Court · 16 Aug 2025
    Calcutta High Court Declines Interim Relief in Challenge to Section 16(2)(c) of CGST Act, Citing Absence of Restraining Order

    Baijnath Timber Enterprises Private Limited & Anr. Vs. Assistant Commissioner, SGST & Anr.

    (2025) TaxCorp(IDT) 11459 (HC-CALCUTTA)

  9. Calcutta High Court · 16 Aug 2025
    Calcutta High Court Orders Immediate Re-credit of Excess GST Recovery Due to Premature Ledger Debit in Absence of Final Adjudication

    Supreme Infotrade Private Limited & Anr. Vs. Assistant Commissioner, Refund Vertical, SGST& Ors.

    (2025) TaxCorp(IDT) 11458 (HC-CALCUTTA)

  10. Delhi High Court · 16 Aug 2025
    Delhi High Court Upholds Dismissal of Writ Petition in Massive ITC Fraud Case, Imposes Cost on Non-Participating Assessee

    Ganpati Polymers vs. Commissioner of CGST & Anr.

    (2025) TaxCorp(IDT) 11457 (HC-DELHI)

  11. Jharkhand High Court · 16 Aug 2025
    Jharkhand High Court Upholds Detention and Penalty on Pet Bottle Scrap Transport: E-Way Bill Discrepancy and Fake Purchase Claims Prove Fatal for Assessee

    Pratik Enterprises vs. Principal Commissioner, CGST and Central Excise

    (2025) TaxCorp(IDT) 11456 (HC-JHARKHAND)

  12. Madras High Court · 16 Aug 2025
    Madras High Court Restores GST Registration of Builder; Accepts Economic Hardship as Valid Cause for Default, Restricts ITC Utilization Pending Departmental Scrutiny

    Guhan Builders And Promoters Pvt. Ltd. vs. The Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 11455 (HC-MADRAS)

  13. Delhi High Court · 16 Aug 2025
    Delhi High Court Revives Writ for Joint Probe into GSTIN Misuse Allegations Affecting Both Central and State GST Proceedings

    Gurjant Singh Vs. Assistant Commissioner, State Tax

    (2025) TaxCorp(IDT) 11454 (HC-DELHI)

  14. AAR · 09 Jun 2025
    Maharashtra AAR Upholds GST on Exchange of Development Rights for Free Flats in Redevelopment Projects; Clarifies Valuation, Timing, and Scope of Taxation

    In the matter of Sharda Vastu Nirmitee Private Limited

    (2025) TaxCorp(IDT) 11453 (AAR)

  15. Delhi High Court · 06 Jun 2025
    Delhi High Court Lays Down SOP for Swift Handling of GST Procedural Writs—Mandates Disclosure of Commissionerate Details and Email Communication

    Raj International. Vs. Additional Commissioner, CGST, Delhi West and Ors

    (2025) TaxCorp(IDT) 11452 (HC-DELHI)

  16. AAR · 06 Jun 2025
    Rajasthan AAR Denies GST Exemption on Labour Supply Contract for PMAY Housing Projects Due to Material Involvement and Lack of Proof of Scheme Execution

    In the matter of Build Layer Constructions

    (2025) TaxCorp(IDT) 11451 (AAR)

  17. AAR · 06 Jun 2025
    Rajasthan AAR Clarifies: Rule 86B Exemption Based on Individual Partner’s Income Tax Paid, Not Aggregate of Firm and Partners

    In the matter of Aadinath Agro Industries

    (2025) TaxCorp(IDT) 11450 (AAR)

  18. Delhi High Court · 06 Jun 2025
    Delhi High Court Directs Swift Action on Misuse of PAN for Duplicate GST Registration at Distant Location; Orders Expedited Inquiry by Lucknow Authorities

    Amit Garg vs. Central Board of Indirect Taxes and Customs & ors

    (2025) TaxCorp(IDT) 11449 (HC-DELHI)

  19. Gauhati High Court · 06 Jun 2025
    Gauhati High Court Invalidates GST Demand: Summary DRC-01 Cannot Substitute Proper Show Cause Notice Under Section 73(1)

    Ranjit Dutta vs. The State of Assam and 2 Ors

    (2025) TaxCorp(IDT) 11448 (HC-GAUHATI)

  20. Delhi High Court · 04 Jun 2025
    Delhi High Court Upholds DGGI Show Cause Notice Against Lawyer for Alleged ITC Fraud; No Writ Relief Due to Serious Allegations and Due Process Observed

    Ramesh Kumar Wadhera vs. Deputy Director General of GST Intelligence & Ors.

    (2025) TaxCorp(IDT) 11447 (HC-DELHI)

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