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Landmark Rulings

GST landmark rulings

5,383 rulings

  1. Bombay High Court · 31 Jul 2025
    Bombay High Court Overturns GST Refund Rejection, Emphasizes Exclusion of COVID-19 Period for Limitation Calculation under Notification No. 13/2022-CT

    Kavita Incorporation Vs. Additional Commissioner CGST And CX, Appeals III, Mumbai and Anr.

    (2025) TaxCorp(IDT) 11370 (HC-BOMBAY)

  2. Madras High Court · 31 Jul 2025
    Madras High Court Unconditionally Sets Aside GST Assessments for Hotelier: Lapse in Notice Service Post Registration Cancellation Breaches Natural Justice

    Tvl. Dimora Vs. Assistant Commissioner (State Tax) & Ors

    (2025) TaxCorp(IDT) 11369 (HC-MADRAS)

  3. Delhi High Court · 31 Jul 2025
    Delhi High Court Upholds Timeliness of GST SCN Issued Before Order, Diverges from Andhra Pradesh HC’s Interpretation of "Three Months" Limitation

    Tata Play Limited. Vs. Sales Tax Officer, Class II

    (2025) TaxCorp(IDT) 11368 (HC-DELHI)

  4. Calcutta High Court · 30 Jul 2025
    Calcutta High Court Sets Precedent: Delay in GST Refund Order Beyond 60 Days Renders Process Invalid; Refund Rejection Overturned Due to Procedural Lapses

    Suraj Mangar vs. The Assistant Commissioner of West Bengal State Tax

    (2025) TaxCorp(IDT) 11364 (HC-CALCUTTA)

  5. Delhi High Court · 30 Jul 2025
    Delhi High Court Upholds Proper Service of Notice in Green Coffee Beans GST Exemption Dispute; Dismisses Writ on Non-Attendance, Suggests Section 107 Appeal

    Vokin Biotech Private Limited. Vs. The Additional Commissioner, Cgst Delhi West Commissionerate, & Ors

    (2025) TaxCorp(IDT) 11363 (HC-DELHI)

  6. Gujarat High Court · 30 Jul 2025
    Gujarat High Court Affirms Right to Refund of Unutilized Compensation Cess ITC on Export of Exempted Goods with Payment of IGST

    Atul Limited & Anr Vs Union Of India & Ors.

    (2025) TaxCorp(IDT) 11362 (HC-GUJARAT)

  7. AAR · 29 Jul 2025
    Kerala AAR Affirms 5% GST on Marine Engines and Parts for Fishing Vessels Based on Intended Usage; Demands Clear Documentation

    In the matter of SM Marains Advances Gear Boxes India Private Limited

    (2025) TaxCorp(IDT) 11358 (AAR)

  8. AAR · 29 Jul 2025
    Tamil Nadu AAR Declines Rectification Plea: No Need to Specify Registered or Unregistered Chassis Owners for Bus Body Building Services at 18% GST

    In the matter of Kalilash Vahn Private Limited

    (2025) TaxCorp(IDT) 11357 (AAR)

  9. AAR · 29 Jul 2025
    Rehabilitation Services Not Exempt from GST Without Clinical Establishment Registration; Udyam Certificate Insufficient

    In the matter of RadiantMinds Rehab LLP

    (2025) TaxCorp(IDT) 11356 (AAR)

  10. AAR · 29 Jul 2025
    AAR Tamil Nadu Declines Advance Ruling on ITC Eligibility for Purchases Mistakenly Reported as Sales in GSTR-01, Citing Jurisdictional Limitations

    In the matter of Auto Color Paints

    (2025) TaxCorp(IDT) 11355 (AAR)

  11. AAR · 29 Jul 2025
    GST Exemption Denied to Sub-Contractor Supplying Manpower to Local Authority via Main Contractor: West Bengal AAR Clarifies Recipient Criteria under Notification 12/2017-Central Tax (Rate)

    In the matter of Webel Support Multipurpose Service Cooperate Society Ltd.

    (2025) TaxCorp(IDT) 11354 (AAR)

  12. Madras High Court · 28 Jul 2025
    Madras High Court Orders Reinstatement of GST Registration for Works Contractor, Recognizes Genuine Hardship Due to Delay in Payment by Recipient, Imposes Compliance Conditions

    Chinnappan Thangamani Vs. The Assistant Commissioner

    (2025) TaxCorp(IDT) 11352 (HC-MADRAS)

  13. Gauhati High Court · 28 Jul 2025
    Gauhati High Court Orders Swift Reinstatement of GST Registration for Works Contractor Following Full Payment of Dues

    Smti Gichak Daniam vs. The State of Arunachal Pradesh

    (2025) TaxCorp(IDT) 11351 (HC-GAUHATI)

  14. Allahabad High Court · 28 Jul 2025
    Allahabad High Court Rejects Bail Plea in CGST Offence Due to Applicant’s Non-Custody and Disregard of Prior Court Order

    Manoj Kumar Garg Vs. Union of India

    (2025) TaxCorp(IDT) 11350 (HC-ALLAHABAD)

  15. MP High Court · 28 Jul 2025
    Madhya Pradesh High Court Nullifies CGST Demand Order Over Denial of Cross-Examination; Directs Fresh Hearing from Cross-Examination Stage

    Paper Trade Links vs. UOI, Department of Revenue, Ministry of Finance & Ors.

    (2025) TaxCorp(IDT) 11349 (HC-MP)

  16. Madras High Court · 21 Jul 2025
    Madras High Court Bars Composite GST Show Cause Notices for Multiple Years, Citing Violation of Statutory Limits and Assessee Rights

    R A and Co vs The Additional Commissioner of Central Taxes, South Commissionerate

    (2025) TaxCorp(IDT) 11345 (HC-MADRAS)

  17. Gujarat High Court · 21 Jul 2025
    Gujarat High Court Upholds Denial of Cross-Examination to Assessee in Alleged Fraudulent ITC Case, Emphasizes Adequacy of Documentary Evidence

    Sazid Ali Khan Vs Office Of Principal Commissioner, Central Gst And Central Excise Commissionerate, Vadodara-I & Ors

    (2025) TaxCorp(IDT) 11344 (HC-GUJARAT)

  18. Allahabad High Court · 25 Jul 2025
    Allahabad High Court Nullifies 200% GST Penalty for Technical Error in E-Way Bill Dispatch Location

    Saumya Vs Union Of India And 3 Others

    (2025) TaxCorp(IDT) 11340 (HC-ALLAHABAD)

  19. Supreme Court · 24 Jul 2025
    Supreme Court Upholds Taxpayer’s Right to Adjudication in Arecanut Seizure: Payment Under Protest No Bar to Appeal When Order Not Passed in Form MOV-09

    ASP Traders vs. State of U.P. & Ors.

    (2025) TaxCorp(IDT) 11338 (SC)

  20. Gujarat High Court · 24 Jul 2025
    Gujarat High Court Orders Fresh Assessment Under Section 73, Permitting Taxpayer to Seek Amnesty Relief Under Section 128A of CGST Act Amid Surplus Credit Issue

    Bhavani Tractor vs Union of India and Others

    (2025) TaxCorp(IDT) 11337 (HC-GUJARAT)

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