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Landmark Rulings

GST landmark rulings

5,383 rulings

  1. Supreme Court · 14 Aug 2025
    Supreme Court Clarifies: Issuance of Summons Not “Initiation of Proceedings” Under Section 6(2)(b) of CGST Act; Lays Down Protocol for Overlapping GST Investigations

    Armour Security (India) Ltd. vs Commissioner, CGST, Delhi East Commissionerate and anr.

    (2025) TaxCorp(IDT) 11424 (SC)

  2. Calcutta High Court · 14 Aug 2025
    Calcutta High Court Upholds Magistrate’s Order on Disposal of Seized Betel Nuts, Clarifies Concurrent Jurisdiction under GST and Customs Laws Amidst Allegations of Forged Documentation

    Abhishek Kumar Kashyap vs. The State of West Bengal

    (2025) TaxCorp(IDT) 11423 (HC-CALCUTTA)

  3. Delhi High Court · 14 Aug 2025
    Delhi High Court Clarifies: Summons Issued Post-Search Not Barred by Section 6(2)(b) CGST Act Despite Final State Assessment Order

    Armour Security India Limited Vs Commissioner Cgst Delhi East Commisionerate

    (2025) TaxCorp(IDT) 11422 (HC-DELHI)

  4. Delhi High Court · 13 Aug 2025
    Delhi High Court Mandates Pre-Decision Personal Hearing in Adverse Rectification Orders under Third Proviso to Section 161

    Mark Agencies vs Department of Trade and Taxes and anr

    (2025) TaxCorp(IDT) 11420 (HC-DELHI)

  5. Delhi High Court · 13 Aug 2025
    GSTAT Upholds Rs 5.47 Lakh Anti-Profiteering Penalty on Subway Franchisee for Failing to Pass GST Rate Cut Benefit to Consumers

    DGAP vs Urban Essence (Subway Franchisee)

    (2025) TaxCorp(IDT) 11419 (HC-DELHI)

  6. Delhi High Court · 05 Aug 2025
    Delhi High Court Upholds Legality of Consolidated SCN for Multi-Year ITC Fraud, Dismisses Writ and Imposes Costs on Metal Scrap Dealer

    Ambika Traders vs. Additional Commissioner, Adjudication, DGGSTI

    (2025) TaxCorp(IDT) 11418 (HC-DELHI)

  7. Gujarat High Court · 04 Aug 2025
    Gujarat High Court Nullifies Tax and Penalty under CGST for E-Way Bill Part B Omission Due to Violation of Natural Justice Principles

    Tractors And Farm Equipment Ltd. & Anr Vs Union Of India & Ors

    (2025) TaxCorp(IDT) 11417 (HC-GUJARAT)

  8. Delhi High Court · 09 Aug 2025
    Delhi High Court Nullifies Ex Parte GST Demand of Rs. 1.04 Crore Due to Inadequate SCN Service Via GST Portal

    Priyanka Goyal Vs. Sales Tax Officer & Anr.

    (2025) TaxCorp(IDT) 11414 (HC-DELHI)

  9. Madras High Court · 09 Aug 2025
    Madras High Court Upholds GST Demand: Dismisses Writ on Factual Dispute, Affirms Opportunity of Hearing, Grants Liberty for Statutory Appeal

    Buhari Holdings Pvt. Ltd. Vs. The Assistant Commissioner ST

    (2025) TaxCorp(IDT) 11413 (HC-MADRAS)

  10. Madras High Court · 09 Aug 2025
    Madras High Court Upholds Validity of CGST Provisions Disallowing Late ITC Claims; Allows Assessees Relief for FY 2017-18 to 2020-21 under Section 16(5) Amendment

    R.K. Enterprises vs Union of India and Others

    (2025) TaxCorp(IDT) 11412 (HC-MADRAS)

  11. CESTAT Mumbai · 11 Aug 2025
    Industrial PET Bottle Coating Machinery Classified as ‘Machinery for Filling, Closing, Sealing Bottles’ under CTI 8422 30 00: CESTAT Mumbai Overturns Revenue’s Reclassification Attempt

    Kandhari Beverages Pvt. Ltd. vs. Commissioner of Customs

    (2025) TaxCorp(IDT) 11409 (CESTAT-MUMBAI)

  12. Orissa High Court · 11 Aug 2025
    Orissa High Court Declines to Intervene in ITC Blocking Under Rule 86A Amidst Pending Adjudication on Supplier’s Existence and Entitlement

    Transtech Solution vs. The Commissioner CT & GST

    (2025) TaxCorp(IDT) 11408 (HC-ORISSA)

  13. Bombay High Court · 11 Aug 2025
    Bombay High Court (Goa Bench) Directs 9% Interest on GST Refunds Delayed Beyond 60 Days from Date of Fresh Application Pursuant to Appellate Order

    Lupin Limited Vs. Union of India & Ors.

    (2025) TaxCorp(IDT) 11407 (HC-BOMBAY)

  14. Delhi High Court · 11 Aug 2025
    Delhi High Court Upholds Denial of Fraudulent GST ITC, Declines Writ Relief; Directs Assessee to Appellate Remedy for Procedural Grievances

    Banson Enterprises & Anr. vs. Assistant Commissioner Cgst & Ors

    (2025) TaxCorp(IDT) 11406 (HC-DELHI)

  15. Supreme Court · 08 Aug 2025
    Supreme Court Upholds Recipient’s Right to Seek Advance Ruling on Reverse Charge Tax Liability under CGST Act

    Commercial Tax Department Vs Power Grid Corporation Of India Ltd & Ors

    (2025) TaxCorp(IDT) 11405 (SC)

  16. Madras High Court · 09 Aug 2025
    Madras High Court Sets Aside GST Appellate Order, Condoning 288-Day Delay Due to Hospitalization and Lack of Proper Service

    T. Porkodi Vs. The Deputy Commissioner (CT) & Anr.

    (2025) TaxCorp(IDT) 11404 (HC-MADRAS)

  17. Allahabad High Court · 09 Aug 2025
    Allahabad High Court Mandates Alternative Service of Notice Post-GST Cancellation, Nullifies Ex Parte Order for Natural Justice Violation

    Lalaram Thekedar vs. UOI & 2 Ors.

    (2025) TaxCorp(IDT) 11400 (HC-ALLAHABAD)

  18. AP High Court · 09 Aug 2025
    High Court Invalidates Demand Order Issued Beyond Statutory Limitation; Bank Attachment Lifted in GST Proceedings

    Lakshmi Bhanu Steel Traders vs. The Assistant Commissioner & Ors.

    (2025) TaxCorp(IDT) 11399 (HC-AP)

  19. Madras High Court · 09 Aug 2025
    Madras High Court Nullifies Pre-Hearing Assessment Order for Breach of Natural Justice in GST Proceedings

    Shri Bharathi Weaves vs. Commercial Tax Officer

    (2025) TaxCorp(IDT) 11398 (HC-MADRAS)

  20. Allahabad High Court · 09 Aug 2025
    Allahabad High Court Quashes Penalty and Confiscation under Section 130 UPGST Act for Excess Stock Found by Eye Estimate, Directs Proper Tax Proceedings

    J.T.Steel Traders Vs State Of U.P. And 2 Others

    (2025) TaxCorp(IDT) 11397 (HC-ALLAHABAD)

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