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Landmark Rulings

GST landmark rulings

5,390 rulings

  1. Madras High Court · 28 Jun 2025
    Madras High Court Upholds Dismissal of Writ for Non-Compliance: Assessee’s Lapse in Responding to Notices Due to Staff Exit Deemed Insufficient Ground

    Smartsync Innovations Pvt. Ltd. vs. The Assistant Commissioner

    (2025) TaxCorp(IDT) 11216 (HC-MADRAS)

  2. Madras High Court · 28 Jun 2025
    Madras High Court Directs Taxpayer to Exhaust Appellate Remedy in GST Rent Dispute: Assessee Must Appeal Assessment Order Before Seeking Judicial Intervention

    Eximio Services and Solutions Pvt. Ltd. vs. The Superintendent of GST & Central Excise

    (2025) TaxCorp(IDT) 11215 (HC-MADRAS)

  3. Uttarakhand High Court · 28 Jun 2025
    Uttarakhand High Court Sets Aside Summary Confiscation Under CGST Act for Denial of Proper Opportunity to Assessee; Orders Fresh Proceedings

    Gajanand Granite vs. Office of State Tax Officer

    (2025) TaxCorp(IDT) 11214 (HC-UTTARAKHAND)

  4. Rajasthan High Court · 28 Jun 2025
    Rajasthan High Court Grants Conditional Bail in ₹8.75 Crore GST Evasion Case, Citing Prolonged Detention and Documentary Evidence

    Ankur Agrawal vs UOI & ors.

    (2025) TaxCorp(IDT) 11213 (HC-RAJASTHAN)

  5. Gujarat High Court · 28 Jun 2025
    Gujarat High Court Quashes GST Proceedings Under Rule 96(10) Following Precedent in Addwrap Packaging Case

    Shiva Pharmachem Ltd. & Anr Vs Union of India & Ors

    (2025) TaxCorp(IDT) 11212 (HC-GUJARAT)

  6. AAR · 27 Jun 2025
    Tamil Nadu AAR Rules FTWZ Imports Not a ‘Supply’; No Separate State GST Registration Required for Telangana Importer Under Amended Schedule III of CGST Act

    In the matter of West Pharmaceutical Packaging India Pvt Ltd.

    (2025) TaxCorp(IDT) 11211 (AAR)

  7. AAR · 27 Jun 2025
    Tamil Nadu AAAR Denies GST Exemption for Direct School Bus Services Provided to Students and Staff, Citing Absence of Educational Institution as Recipient

    In the matter of Tvl. Batcha Noorjahan

    (2025) TaxCorp(IDT) 11210 (AAR)

  8. Patna High Court · 27 Jun 2025
    Patna High Court Reinstates GST Registration, Citing Procedural Lapses and Violation of Natural Justice under Article 19

    Medicana v/s Union of India and Others

    (2025) TaxCorp(IDT) 11209 (HC-PATNA)

  9. Madras High Court · 26 Jun 2025
    Madras High Court Quashes GST Assessment Order for Breach of Natural Justice: Revenue Directed to Provide Personal Hearing After Denying Extension Amidst Multiple Pan-India Assessments

    Gillette India Ltd. Vs. The State Tax Officer (ST)

    (2025) TaxCorp(IDT) 11207 (HC-MADRAS)

  10. HP High Court · 26 Jun 2025
    Himachal Pradesh High Court Upholds GST Prosecution in ₹9.21 Crore ITC Fraud Case: CrPC Procedure Affirmed in Absence of Specific GST Provisions

    Gagandeep Singh and another Vs. State of H.P. and Anr.

    (2025) TaxCorp(IDT) 11206 (HC-HP)

  11. Delhi High Court · 26 Jun 2025
    Delhi High Court Declares Settlement Date as Relevant for GST Refund Limitation: DMRC’s Refund Rejection Set Aside

    Delhi Metro Rail Corporation Ltd. vs. The Commissioner (Appeals) & Anr

    (2025) TaxCorp(IDT) 11205 (HC-DELHI)

  12. Karnataka High Court · 26 Jun 2025
    Karnataka High Court Sets Aside Confiscation Under Section 130, Citing Clerical Mistake in Goods Description Without Tax Evasion Intent

    Mataji Industries Vs Joint Commissioner Of Commercial Taxes (Appeals)

    (2025) TaxCorp(IDT) 11204 (HC-KARNATAKA)

  13. Supreme Court · 25 Jun 2025
    Supreme Court Upholds Delhi High Court Verdict: Negative Blocking of Electronic Credit Ledger Under Rule 86A Not Permissible, DGGI’s SLP Dismissed

    Deputy Director, Directorate General Of Gst Intelligence, Dzu & Ors Vs Kings Security Guard Services Private Limited

    (2025) TaxCorp(IDT) 11200 (SC)

  14. Madras High Court · 25 Jun 2025
    Madras High Court Upholds Revenue Neutrality Principle in GST Dispute Involving Duty-Free Shops at Chennai Airport for Pre-April 2021 Period

    Union of India. Vs Flemingo Duty Free Shop Pvt Ltd. and Ors

    (2025) TaxCorp(IDT) 11199 (HC-MADRAS)

  15. Supreme Court · 25 Jun 2025
    Supreme Court Rebukes “Voluntary Security Deposit” Manoeuvres in GST Bail Cases; Orders Fresh Hearing on Merits After Setting Aside Bail and Modification Orders

    Kundan Singh vs The Superintendent Of Cgst And Central Excise

    (2025) TaxCorp(IDT) 11198 (SC)

  16. Gujarat High Court · 24 Jun 2025
    Confiscation Upheld by Gujarat HC: Scrap Dealers’ Bogus Transactions and Circular Trading Leads to Dismissal of Writ Petition, Alternative Appeal Remedy Emphasized

    Shree Devidayal Metals Vs. State of Gujarat & Ors.

    (2025) TaxCorp(IDT) 11193 (HC-GUJARAT)

  17. Patna High Court · 24 Jun 2025
    Patna High Court Sets Aside Ex-Parte GST Assessment for Improper Notice Service: Upholds Mandatory Compliance with Section 169

    Binod Traders vs. The Union of India

    (2025) TaxCorp(IDT) 11192 (HC-PATNA)

  18. Allahabad High Court · 24 Jun 2025
    Allahabad High Court Invalidates GST Adjudication: Tax Determination Issued Against Deceased Proprietor Without Notice to Legal Heir Declared Void

    New Goyal Beej Bhandar Vs. Assistant Commissioner & Anr.

    (2025) TaxCorp(IDT) 11191 (HC-ALLAHABAD)

  19. Madras High Court · 24 Jun 2025
    Madras High Court Quashes GST Assessment Due to Non-Consideration of Email Reply and Absence of Personal Hearing

    Shree Balaji Enterprises Vs. Joint Commissioner of GST & Central Excise

    (2025) TaxCorp(IDT) 11190 (HC-MADRAS)

  20. Madras High Court · 24 Jun 2025
    Madras High Court Permits Belated GST Appeal Against Assessment Order, Mandates 10% Pre-Deposit After Rectification Petition Fails

    Patil Constructions and Infrastructure Ltd. vs. The State Tax Officer

    (2025) TaxCorp(IDT) 11189 (HC-MADRAS)

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