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Landmark Rulings

GST landmark rulings

5,390 rulings

  1. Bombay High Court · 23 Jun 2025
    Bombay High Court Halts CESTAT’s Rs 256.45 Crore Refund Order, Citing Need for Detailed Review of CGST Proviso

    Commissioner of CGST and Central Excise vs Tenormac Enterprises Pvt. Ltd

    (2025) TaxCorp(IDT) 11187 (HC-BOMBAY)

  2. Allahabad High Court · 18 Jun 2025
    Allahabad High Court Declines Routine Grant of Transit Anticipatory Bail to GST Accused Proprietor Under BNSS; Emphasizes Exceptional Circumstances Requirement

    Abhishek Pathak vs. State of U.P. & 4 Ors.

    (2025) TaxCorp(IDT) 11186 (HC-ALLAHABAD)

  3. Jharkhand High Court · 18 Jun 2025
    Jharkhand High Court Orders State GST Authorities to Act Against Non-Compliant Vehicle Rental Supplier for Withholding GST, Dismisses Jurisdictional and Res Judicata Defenses

    RK Transport & Constructions Ltd vs The State of Jharkhand

    (2025) TaxCorp(IDT) 11185 (HC-JHARKHAND)

  4. Madras High Court · 18 Jun 2025
    Madras High Court Directs Reconsideration of GST Demand: Failure to Credit Remittance from Electronic Credit Ledger in Return Mismatch Case

    Tvl. Prabha Drug House vs The Assistant Commissioner (ST) (FAC)

    (2025) TaxCorp(IDT) 11184 (HC-MADRAS)

  5. Madras High Court · 18 Jun 2025
    Madras High Court Invalidates GST Assessment Order Issued Against Deceased Taxpayer, Mandates Reconsideration After Hearing Legal Heir

    C. Muthukarthik Vs. The Commercial Tax Officer

    (2025) TaxCorp(IDT) 11183 (HC-MADRAS)

  6. Karnataka High Court · 20 Jun 2025
    Karnataka High Court Quashes Central Tax Assessment Orders for FY 2017-2020, Allows Assessee to Avail Amnesty Scheme Benefits and Directs Fresh Period-wise Orders

    IBC Knowledge Park (p) Ltd vs UOI & ors

    (2025) TaxCorp(IDT) 11180 (HC-KARNATAKA)

  7. Delhi High Court · 20 Jun 2025
    Delhi High Court Restricts Pre-Deposit Demand in GST ITC Dispute for Sweetmeat Shop-Cum-Restaurant on Grounds of Duplication and Notification Compliance

    Lala Shivnath Rai Sumerchand Confectioner Private Limited Vs Additional Commissioner, CGST

    (2025) TaxCorp(IDT) 11179 (HC-DELHI)

  8. Delhi High Court · 20 Jun 2025
    Delhi High Court Directs Immediate GST Refund Release, Clarifies Section 54(11) Cannot Override Uncontested Appellate Authority Orders

    K-NXT Logisticx Pvt. Ltd. vs. UOI & Anr.

    (2025) TaxCorp(IDT) 11178 (HC-DELHI) · Section 54(11)

  9. Delhi High Court · 20 Jun 2025
    Delhi High Court Orders Expeditious Adjudication of GSTIN Cancellation Revocation Application and Ensures Right to Personal Hearing for Exporter Facing Allegations of Wilful Suppression

    Aniankita Export Pvt. Ltd. vs. Assistant Commissioner, CGST

    (2025) TaxCorp(IDT) 11177 (HC-DELHI)

  10. Kerala High Court · 20 Jun 2025
    Kerala High Court: Revenue Cannot Deny Rectification Under Section 161 CGST Act for Errors Pointed Out Within Statutory Period Even If Formal Application Is Delayed

    Winter Wood Designers & Contractors India Pvt. Ltd Vs. The State Tax Officer & Ors

    (2025) TaxCorp(IDT) 11176 (HC-KERALA)

  11. Rajasthan High Court · 19 Jun 2025
    Rajasthan High Court Refuses Regular Bail in ₹704 Crore GST Scam: Court Cites Concealment, Absconding Attempt, and Threat to Economic Order

    Ankit Bansal Vs. Union of India through DGGI

    (2025) TaxCorp(IDT) 11171 (HC-RAJASTHAN)

  12. Madras High Court · 18 Jun 2025
    Madras High Court Quashes Tax Order for Service Failure: Fresh Hearing Ordered as Notice Sent to Wrong Address

    P Godwin Prasanna vs UOI & ors

    (2025) TaxCorp(IDT) 11166 (HC-MADRAS)

  13. Madras High Court · 18 Jun 2025
    Madras High Court Permits Delayed Appeal Against Ex-Parte GST Assessment, Citing Genuine Oversight in Portal Communication; Additional Pre-Deposit Imposed

    Red Rose Garments vs 1.Deputy Commissioner (CT) Erode

    (2025) TaxCorp(IDT) 11165 (HC-MADRAS)

  14. Madras High Court · 18 Jun 2025
    Madras High Court Nullifies GST Registration Cancellation Owing to Business Slowdown; Directs Cash Payment of Tax Dues and Scrutiny of ITC

    AGN Lorry Service Vs. The Commercial Tax Officer

    (2025) TaxCorp(IDT) 11164 (HC-MADRAS)

  15. Madras High Court · 18 Jun 2025
    Madras High Court Orders Assessee to Make Additional Pre-Deposit While Condoning Delay in Appeal Filing Due to Ex Parte Order

    Hitech CNC Engineering vs Deputy Commissioner (Commercial Tax) (FAC)

    (2025) TaxCorp(IDT) 11163 (HC-MADRAS)

  16. HP High Court · 18 Jun 2025
    Himachal Pradesh High Court Sets Aside ITC Denial Due to Retrospective GST Cancellation; Orders Reassessment Based on Transaction Genuineness

    Himalaya Communication Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11162 (HC-HP)

  17. AAR · 17 Jun 2025
    Tamil Nadu AAR Rules Composite Value Registration Irrelevant for GST Exclusion on Joint Development Construction Services

    In the matter of Sripriya Construction Pvt Ltd.

    (2025) TaxCorp(IDT) 11159 (AAR)

  18. AAR · 17 Jun 2025
    AAR Tamil Nadu Clarifies: Input Tax Credit on Differential IGST Allowed Only via Re-assessed Bill of Entry, Not TR-06 Challans, in Medical Equipment Imports Following Price Revisions

    In the matter of Becton Dickinson India Private Limited

    (2025) TaxCorp(IDT) 11158 (AAR)

  19. Bombay High Court · 17 Jun 2025
    Bombay High Court Directs Refund of ITC on Exported Engineering Services to Overseas Group Entity, Rejects ‘Agency’ Allegations and Upholds Independent Contractor Status

    Sundyne Pumps and Compressors India Pvt Ltd. Versus The Union of India

    (2025) TaxCorp(IDT) 11157 (HC-BOMBAY)

  20. Allahabad High Court · 16 Jun 2025
    Allahabad High Court Affirms Denial of Input Tax Credit Where Supplier’s Registration Cancelled Post-Supply and Tax Payment Not Established

    Trendships Online Services Private Limited Vs Commissioner Commercial Taxes U.P. At Lucknow And Another

    (2025) TaxCorp(IDT) 11152 (HC-ALLAHABAD)

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