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Landmark Rulings

GST landmark rulings

5,383 rulings

  1. Delhi High Court · 04 Jun 2025
    Delhi High Court Declines Writ Relief to Manager Accused of Fraudulent ITC Claims, Emphasizes Need for Factual Adjudication and Clean Hands

    Aushta Enterprises vs. Union of India & Ors.

    (2025) TaxCorp(IDT) 11446 (HC-DELHI)

  2. AAR · 03 Jun 2025
    Barter of Silver Scrap for Ornaments Held Taxable Supply under GST; Tamil Nadu AAR Clarifies E-Way Bill and RCM Applicability

    In the matter of PSB Traders

    (2025) TaxCorp(IDT) 11445 (AAR)

  3. Allahabad High Court · 10 Jun 2025
    Allahabad High Court Nullifies Penalty Proceedings Under Section 130 UPGST Act for Excess Stock; Directs Recovery Action to Follow Section 73/74 and Orders Refund of Amounts Paid

    Maa Amila Coal Depot vs State Of U.P. And 2 Others

    (2025) TaxCorp(IDT) 11444 (HC-ALLAHABAD)

  4. Allahabad High Court · 10 Jun 2025
    Allahabad High Court Quashes Denial of Input Tax Credit to Purchaser for Supplier’s Non-Deposit of GST, Upholds Rights of Diligent Assessee in Bharti Airtel Recharge Coupon Case

    R.T. Infotech. Vs Additional Commissioner Grade 2 And 2 Others

    (2025) TaxCorp(IDT) 11443 (HC-ALLAHABAD)

  5. Delhi High Court · 10 Jun 2025
    Delhi High Court Mandates Disclosure of Supplier Registration Cancellation Orders to Enable Effective ITC Appeal by Assessee

    Nehasach Impex Private Limited Vs. Sales Tax Officer, Class II, Avato

    (2025) TaxCorp(IDT) 11442 (HC-DELHI)

  6. AAR · 10 Jun 2025
    Maharashtra AAR Classifies Onsite Shot Blasting as ‘Job Work’ under SAC 9988, Attracts 12% GST Post Entry (id) Insertion

    In the matter of Amruta Fettlers

    (2025) TaxCorp(IDT) 11441 (AAR)

  7. Madras High Court · 10 Jun 2025
    Madras High Court Sets Aside GST Attachment of Club President's Personal Account, Emphasizes Distinction Between Club and Individual Liability

    M Jaiganesh vs The State Tax Officer

    (2025) TaxCorp(IDT) 11440 (HC-MADRAS)

  8. AAR · 10 Jun 2025
    Maharashtra AAR Confirms GST Applicability on Interest Component in Deferred Annuity Payments for Hybrid Annuity Road Projects

    In the matter of Shenwa Infrastructure Private Limited

    (2025) TaxCorp(IDT) 11439 (AAR)

  9. Delhi High Court · 10 Jun 2025
    Delhi High Court Mandates Expeditious Adjudication of Retrospective GST Registration Cancellation; Assessee Entitled to Seek Re-Inspection

    Alfa Enterprises vs. The Principal Commissioner & Anr.

    (2025) TaxCorp(IDT) 11438 (HC-DELHI)

  10. AAR · 10 Jun 2025
    Maharashtra AAR Confirms ITC Time Limit Under Section 16(4) Applies to Imports: Bill of Entry Treated as Tax Invoice

    In the matter of Adi Enterprises

    (2025) TaxCorp(IDT) 11437 (AAR)

  11. AAR · 10 Jun 2025
    Maharashtra AAR Rules Baby Car Seats Attract 18% GST as ‘Other Seats’; Not Classified as Vehicle Accessory or Primary Car Seat

    In the matter of Artsana India Pvt. Ltd.

    (2025) TaxCorp(IDT) 11436 (AAR)

  12. AAR · 10 Jun 2025
    Maharashtra AAR Classifies Coated Kraft Paper Fruit Protection Bags Under Heading 48194000, Attracts 18% GST

    In the matter of K R Innovation

    (2025) TaxCorp(IDT) 11435 (AAR)

  13. Bombay High Court · 05 Jul 2025
    Bombay High Court Upholds Mandatory Exhaustion of Statutory Remedies; Dismisses Writ on Pre-Deposit and Supplier Genuineness Grounds

    Trisons Impex vs. The State of Maharashtra & Ors.

    (2025) TaxCorp(IDT) 11434 (HC-BOMBAY)

  14. Bombay High Court · 05 Jul 2025
    Bombay High Court Confirms GST Registration Cancellation for Bogus ITC Claims and Non-Existent Business Operations; Stresses Assessee’s Onus to Prove Genuineness under Section 29(2) Read with Rule 21

    Afzal Husain Altaf Husain Saiyed vs UOI

    (2025) TaxCorp(IDT) 11433 (HC-BOMBAY)

  15. Karnataka High Court · 04 Jul 2025
    Karnataka High Court Sets Aside Revenue’s Denial of ITC on Leased Building Construction; Orders Fresh Consideration on Whether Building Qualifies as “Plant” under GST Law

    V R Sundara Murthy vs Commercial Tax Officer and Others

    (2025) TaxCorp(IDT) 11432 (HC-KARNATAKA)

  16. AAR · 04 Jul 2025
    Gujarat AAR Holds Re-Gasification of LNG under Job-Work by BPCL, Attracts 12% GST as Per Notification No. 11/2017-CT(R)

    In the matter of Bharat Petroleum Corporation Ltd

    (2025) TaxCorp(IDT) 11431 (AAR)

  17. Gauhati High Court · 04 Jul 2025
    Gauhati High Court Invalidates Unsigned GST DRC Summaries; Demands Proper, Authenticated Show Cause Notices for Tax Proceedings

    Haemotocon 2017 vs. The State of Assam & Ors.

    (2025) TaxCorp(IDT) 11430 (HC-GAUHATI)

  18. AAR · 04 Jul 2025
    Kerala AAR Rules GST Not Payable on Employee Canteen Recoveries; Input Tax Credit Permitted for Statutory Food Facilities Under Factories Act

    In the matter of Plantlipids Private Limited

    (2025) TaxCorp(IDT) 11429 (AAR)

  19. Calcutta High Court · 24 Jun 2025
    Calcutta High Court Affirms Service of GST Orders via Portal as Valid; Dismisses Assessee's Delay Objection and Orders Fresh Hearing with Conditions

    Carry Co, Prop: Mr. Kajal Kumar Garai Vs Union of India & ors.

    (2025) TaxCorp(IDT) 11428 (HC-CALCUTTA)

  20. HP High Court · 24 Jun 2025
    Himachal Pradesh High Court: Payment of ITC Under Protest Not Admission of Liability—Demand Order Quashed for Erroneous Interest and Penalty Imposition

    Shyama Power India Ltd. vs. State of H.P. & Ors.

    (2025) TaxCorp(IDT) 11427 (HC-HP)

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