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Landmark Rulings

GST landmark rulings

5,383 rulings

  1. Supreme Court · 24 Jul 2025
    Supreme Court Upholds 5% GST Rate on Flavoured Milk; Revenue’s SLP Dismissed Citing Precedent

    UOI vs. Heritage Foods Ltd. & Anr.

    (2025) TaxCorp(IDT) 11336 (SC)

  2. AP High Court · 24 Jul 2025
    Andhra Pradesh High Court Rules Flavoured Milk Taxable at 5% Under Heading 0402 9990, Not 12% as Contended by Revenue; Refund Permitted for Excess Tax Paid

    Heritage Foods Ltd. vs. The Additional Commissioner

    (2025) TaxCorp(IDT) 11335 (HC-AP)

  3. Supreme Court · 23 Jul 2025
    Supreme Court Upholds Quashing of Tax Demand on CERC and DERC License Fees, Confirms Quasi-Judicial Nature of Regulatory Commissions

    Additional Director Directorate General Of Gst Intelligence (Dggi) & Anr Vs Central Electricity Regulatory Commssion

    (2025) TaxCorp(IDT) 11334 (SC)

  4. MP High Court · 19 Jul 2025
    Madhya Pradesh High Court Upholds IGST and Penalty for Failure to Update Vehicle Details in E-Way Bill Part B: Registered Person’s Primary Responsibility Reaffirmed

    Vishalfab (India) Pvt. Ltd Vs The State of Madhya Pradesh & Ors

    (2025) TaxCorp(IDT) 11333 (HC-MP)

  5. Delhi High Court · 19 Jul 2025
    Delhi High Court Rules GST Cancellation with Retrospective Effect Invalid Where Business Had Ceased, Orders Registration Cancelled from Application Date

    Kamal Kindra vs Commissioner of State Tax and Others

    (2025) TaxCorp(IDT) 11332 (HC-DELHI)

  6. Karnataka High Court · 19 Jul 2025
    Karnataka High Court Annuls Ex Parte Dismissal of GST Appeal Due to Lack of Adequate Hearing on First Listing

    N. H. and Co. Vs. The Assistant Commissioner & Anr.

    (2025) TaxCorp(IDT) 11331 (HC-KARNATAKA)

  7. AAR · 19 Jul 2025
    Kerala AAR Clarifies GST Classification and ITC Eligibility for Sweet Shops: Distinction Between Supply of Goods and Restaurant Services, and Taxation Through E-Commerce Platforms

    In the matter of Shubhan Treats

    (2025) TaxCorp(IDT) 11330 (AAR)

  8. Karnataka High Court · 22 Jul 2025
    Karnataka High Court Quashes IGST Demand on Expatriate Secondment: Deeming Fiction and Employer-Employee Relationship Prevail

    Alstom Transport India Ltd. vs. Commissioner of Commercial Taxes & Ors.

    (2025) TaxCorp(IDT) 11327 (HC-KARNATAKA)

  9. Supreme Court · 22 Jul 2025
    Supreme Court Upholds Retrospective Application of Amended Rule 89(5) for Inverted Duty Refunds: Revenue’s SLP Dismissed

    UOI & Ors. vs. Tirth Agro Technology Pvt. Ltd. & Ors.

    (2025) TaxCorp(IDT) 11326 (SC)

  10. Bombay High Court · 22 Jul 2025
    Bombay High Court Orders Removal of Fraudulently Linked Aadhar and PAN from GST Portal; Rebukes Multiple Authorities for Grave Inaction in Identity Misuse Case

    Vilas Prabhakar Lad Versus UIDAI & Ors

    (2025) TaxCorp(IDT) 11325 (HC-BOMBAY)

  11. Delhi High Court · 19 Jul 2025
    Delhi High Court Quashes Recovery Notices Against Assessee After 10% Pre-Deposit: Relief Granted Due to Non-Operational GST Tribunal and CBIC Circular

    Kusum Healthcare Private Limited Vs Assistant Commissioner, Division Okhla, Cgst Delhi South Commissionerate & Ors

    (2025) TaxCorp(IDT) 11321 (HC-DELHI)

  12. HP High Court · 19 Jul 2025
    Himachal Pradesh High Court Sets Aside GST Demand for Procedural Lapses: Orders Fresh Consideration in Absence of GST-ASMT-10 and DRC-01A

    Hindustan Construction Company Limited vs Union of India and Others

    (2025) TaxCorp(IDT) 11320 (HC-HP)

  13. Gujarat High Court · 19 Jul 2025
    Gujarat High Court Quashes DRC-01 Show Cause Notice Issued Without Stating Reasons, Orders Fresh Hearing for Assessee

    Maruti Enterprise Vs State Of Gujarat & Ors.

    (2025) TaxCorp(IDT) 11319 (HC-GUJARAT)

  14. Bombay High Court · 19 Jul 2025
    Bombay High Court Remands GST Refund Case on Plastic Toys Due to Appellate Authority’s Non-Consideration of All Assessee’s Arguments

    CMP Euro Technoplast Pvt Ltd vs Union of India

    (2025) TaxCorp(IDT) 11318 (HC-BOMBAY)

  15. Delhi High Court · 19 Jul 2025
    Delhi High Court Affirms Decree for Refund of Advance Payment in Granite Supply Dispute; Rejects Allegations of GST-Evasion Scheme as Baseless

    GS Marbles vs. Shree Granites

    (2025) TaxCorp(IDT) 11317 (HC-DELHI)

  16. Bombay High Court · 18 Jul 2025
    Bombay High Court Allows Inter-State ITC Transfer Post-Amalgamation Despite GST Portal Restrictions: Unicore Group Merger Case

    Umicore Autocat India Private Limited vs UOI & ors

    (2025) TaxCorp(IDT) 11315 (HC-BOMBAY)

  17. AAR · 18 Jul 2025
    Kerala AAR Allows Input Tax Credit on Rooftop Solar Plant Installed at Mall, Holds Restrictions under Section 17(5) Inapplicable

    In the matter of Grand Centre Mall

    (2025) TaxCorp(IDT) 11314 (AAR)

  18. Gujarat High Court · 18 Jul 2025
    Gujarat High Court Clarifies Recovery of GST Interest: Direct Recovery Under Section 79 Only Post DRC-01D Intimation, Advisory Alone Not Enforceable

    Reliance Formulation Private Limited Vs Assistant Commissioner of State Tax & Anr

    (2025) TaxCorp(IDT) 11313 (HC-GUJARAT)

  19. Gujarat High Court · 18 Jul 2025
    Gujarat High Court Upholds ITC Reversal for Recipient Due to Supplier’s Non-Payment of Tax; Penalty Set Aside for Procedural Lapse

    R V Enterprises & Anr Vs State of Gujarat & Ors

    (2025) TaxCorp(IDT) 11312 (HC-GUJARAT)

  20. Supreme Court · 17 Jul 2025
    Supreme Court Nullifies Karnataka High Court’s Interim Bail to Accused in ₹660 Crore GST Fraud; Orders Immediate Surrender and Reassignment of Bail Plea

    SENIOR INTELLIGENCE OFFICER vs RITU NITIN MINOCHA

    (2025) TaxCorp(IDT) 11311 (SC)

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