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Landmark Rulings

GST landmark rulings

5,549 rulings

  1. Madras High Court · 05 Sep 2025
    Madras High Court Invalidates Clubbed GST Show Cause Notices Covering Multiple Financial Years: Orders Quashed for Breach of Statutory Mandate

    Smt R Ashaarajaa vs Senior Intelligence Officer

    (2025) TaxCorp(IDT) 11538 (HC-MADRAS)

  2. Delhi High Court · 11 Sep 2025
    GSTAT Drops Anti-Profiteering Case Against Puma Realtors Post-IBC Resolution; No Liability for Resolution Applicant

    DGAP Vs. Puma Realtors Pvt Ltd, Oreo City

    (2025) TaxCorp(IDT) 11537 (HC-DELHI)

  3. AAR · 03 Sep 2025
    Advance Ruling Application on GST Rate for Unbranded Pulses Dismissed by West Bengal AAR Due to Voluntary Withdrawal by Applicant

    In the matter of Sourav Dey

    (2025) TaxCorp(IDT) 11534 (AAR)

  4. AAR · 03 Sep 2025
    Karnataka AAR Grants GST Exemption to NSDC-Partnered Training Programs Under ‘Market Led Fee-based Services Scheme’

    In the matter of Kalvi Career Education Pvt. Ltd.

    (2025) TaxCorp(IDT) 11533 (AAR)

  5. Supreme Court · 03 Sep 2025
    Supreme Court Upholds IGST Refund to KC Overseas Education: Dismisses Revenue's SLP on Intermediary Classification in Export of Services

    Union Of India & Ors Vs Kc Overseas Education Pvt Ltd Nagpur

    (2025) TaxCorp(IDT) 11532 (SC)

  6. Bombay High Court · 03 Sep 2025
    Bombay High Court (Nagpur Bench) Overturns GST Refund Denial for KC Overseas Education, Clarifies ‘Export of Services’ and ‘Intermediary’ Definitions under IGST Act

    KC Overseas Education Pvt. Ltd. Nagpur Vs. The Union of India and ors

    (2025) TaxCorp(IDT) 11531 (HC-BOMBAY)

  7. AAR · 03 Sep 2025
    Tamil Nadu AAR Rules Input Tax Credit Ineligible for GST Paid on Fire-Fighting and Public Health Installations Forming Immovable Property in Factory Expansion

    In the matter of Shibaura Machine India Private Limited

    (2025) TaxCorp(IDT) 11530 (AAR)

  8. AAR · 03 Sep 2025
    AAR Tamil Nadu Rules ITC Unavailable on Electrical Installations for Factory Expansion, Citing Works Contract and Immovable Property Status

    In the matter of Shibaura Machine India Private Limited

    (2025) TaxCorp(IDT) 11529 (AAR)

  9. Gujarat High Court · 02 Sep 2025
    Gujarat High Court Grants Bail to ITC Fraud Accused After Prolonged Custody and Supplier Registration Cancellation Issues

    Sunil Hiralal Mandowara vs State Of Gujarat & anr.

    (2025) TaxCorp(IDT) 11528 (HC-GUJARAT)

  10. Delhi High Court · 02 Sep 2025
    Delhi High Court Orders Immediate Release of CGST Refund to Omega QMS: Department Cannot Withhold Sanctioned Refund in Absence of Pending Appeal

    Omega QMS. vs Commissioner, Cgst, Delhi West & Anr

    (2025) TaxCorp(IDT) 11527 (HC-DELHI)

  11. Bombay High Court · 01 Sep 2025
    Bombay High Court (Goa Bench) Directs Refund of Unutilized Compensation Cess ITC on Coal Used for Zero-Rated Export of Kraft Paper, Rejecting Revenue’s Restrictive Interpretation

    Sukraft Recycling Private Limited vs Union of India & Ors

    (2025) TaxCorp(IDT) 11526 (HC-BOMBAY)

  12. Madras High Court · 01 Sep 2025
    Madras High Court Declines Early Intervention in GST Dispute over Mauritius Supreme Court Construction: Directs Contractor to Respond to Show Cause Notice

    Renaatus Projects Private Limited vs. The Joint Director & Anr.

    (2025) TaxCorp(IDT) 11525 (HC-MADRAS)

  13. Supreme Court · 01 Sep 2025
    Supreme Court Upholds Delhi HC’s Notice to Revenue on ITC Admissibility in GST Refunds, Rejects Revenue’s SLP

    Special Commissioner Zone - 11 & Ors vs Hybon Technologies Private Limited

    (2025) TaxCorp(IDT) 11524 (SC)

  14. Delhi High Court · 01 Sep 2025
    Delhi High Court to Examine Revenue’s Powers on ITC Admissibility During Refund Proceedings—Notice Issued, Objection to Writ Maintainability Overruled

    Hybon Technologies Private Limited vs. Special Commissioner, Zone 11 & Ors

    (2025) TaxCorp(IDT) 11523 (HC-DELHI)

  15. AAR · 30 Aug 2025
    West Bengal AAR Holds PVC Raincoats Taxable at 18% GST as “Plastic Articles”—Rejects Classification as Apparel

    In the matter of Waterproof Products Manufacturers & Traders Welfare Association

    (2025) TaxCorp(IDT) 11522 (AAR)

  16. AAR · 30 Aug 2025
    West Bengal AAR Clarifies 12% GST on RBI Accommodation Under Contracted Rate, Disregards TDS Treatment Under Income Tax Act

    In the matter of Orsino Hotels & Resorts LLP

    (2025) TaxCorp(IDT) 11521 (AAR)

  17. AAR · 30 Aug 2025
    Gujarat AAR Deems ‘Freedeem’ Discount App as E-Commerce Operator; Mandates State-Wise GST Registration, TCS Collection, Excludes RCM Liability under Section 9(5)

    In the matter of DSoft Innovations LLP

    (2025) TaxCorp(IDT) 11520 (AAR)

  18. AAR · 30 Aug 2025
    Hotel Accommodation with Meal Plans: GST Rate at 18% Only if Combined Daily Value Exceeds ₹7,500, Rules West Bengal AAR—Separate Invoicing of Food & Room Charges Irrelevant

    In the matter of Orsino Hotels & Resorts LLP (formerly known as Hotel Pine Tree Spa Resort)

    (2025) TaxCorp(IDT) 11519 (AAR)

  19. AAR · 30 May 2025
    AAR Tamil Nadu Holds GST Leviable on Pre-Packaged Frozen Meat Supplied to Distributors for Institutional Sale: Absence of 'Not for Retail Sale' Marking Key

    In the matter of Fairmacs Shipstores Pvt. Ltd.

    (2025) TaxCorp(IDT) 11518 (AAR)

  20. Delhi High Court · 29 May 2025
    Delhi High Court Orders Immediate GST Refund of Rs. 5 Crores with Interest to Mobile Exporter; Finds Department’s Withholding Action Unlawful Due to Lack of Pending Appeal

    JVG Technology Pvt Ltd Vs. Commissioner of CGST, Delhi West

    (2025) TaxCorp(IDT) 11517 (HC-DELHI)

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