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Landmark Rulings

GST landmark rulings

5,390 rulings

  1. Bombay High Court · 16 Jun 2025
    Bombay High Court Declares Provisional Attachment of Cash Credit Account Under MGST Act Ultra Vires; Orders Immediate Withdrawal by Revenue

    Skytech Rolling Mill Pvt. Ltd. Vs. Joint Commissioner of State Tax

    (2025) TaxCorp(IDT) 11151 (HC-BOMBAY)

  2. Bombay High Court · 16 Jun 2025
    Bombay High Court Mandates Expeditious Disposal of Lodha Developers’ Long-Pending Rs. 5 Crore Refund Application by Thane District Collector

    Lodha Developers Thane Pvt. Ltd. vs. The State of Maharashtra & Ors.

    (2025) TaxCorp(IDT) 11150 (HC-BOMBAY)

  3. Calcutta High Court · 16 Jun 2025
    Judicial Endorsement of GST Rate on PDS Kerosene Oil: Calcutta High Court Upholds 37th GST Council Order

    Kishor Kumar Mondol vs UOI & ors

    (2025) TaxCorp(IDT) 11149 (HC-CALCUTTA)

  4. Gujarat High Court · 13 Jun 2025
    Gujarat High Court Declares Pending Refund Proceedings Unaffected by Rule 96(10) Post Omission, Applies Notification No. 20/2024 Prospectively from October 8, 2024

    Addwrap Packaging Pvt. Ltd. & Anr. vs UOI & ors

    (2025) TaxCorp(IDT) 11148 (HC-GUJARAT)

  5. AAR · 13 Jun 2025
    Maharashtra AAR Clarifies GST Classification: Commission Services for Poultry Chicks Not Agri-Extension, Laboratory Analysis Not Exempt, Only Veterinary Services Eligible for GST Exemption

    In the matter of Venkateshwara Hatcheries Pvt Ltd

    (2025) TaxCorp(IDT) 11147 (AAR)

  6. AAR · 13 Jun 2025
    Maharashtra AAR Denies GST Exemption for Property Tax Assessment Services: Pure Service to Municipalities Not Linked to Twelfth Schedule Functions

    In the matter of Sthapatya Consultants (India) Pvt. Ltd.

    (2025) TaxCorp(IDT) 11146 (AAR)

  7. Gujarat High Court · 13 Jun 2025
    Gujarat High Court Upholds Validity of Summons Without DIN by State Tax Authorities; Clarifies Non-Applicability of CBIC Circulars to SGST Officers

    NRM Metals (India) Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11145 (HC-GUJARAT)

  8. Allahabad High Court · 13 Jun 2025
    Allahabad High Court Nullifies GST Assessment Order for Denial of Personal Hearing Owing to Portal Communication Lapse

    Jai Maa Sarveshwari Movers Vs. State of UP & Anr

    (2025) TaxCorp(IDT) 11144 (HC-ALLAHABAD)

  9. Delhi High Court · 13 Jun 2025
    Delhi High Court Quashes GST Rectification Rejection for Lack of Reasoned Order and Fair Hearing; Matter Remanded and Portal Access Directed

    Ambience Metcorp Pvt. Ltd.Vs Central Board Of Indirect Taxes And Customs

    (2025) TaxCorp(IDT) 11141 (HC-DELHI)

  10. Allahabad High Court · 13 Jun 2025
    Allahabad High Court Sets Aside GST Penalty Order due to Procedural Lapse: Simultaneous Dates for Reply and Hearing Deemed Unfair

    Kahna Bartan Bhandar vs. State of U.P.

    (2025) TaxCorp(IDT) 11140 (HC-ALLAHABAD)

  11. AAR · 13 Jun 2025
    Manpower Services Supplied to State Agency via Sub-Contract Not Eligible for GST Exemption: West Bengal AAAR Clarifies Direct Supply Requirement

    In the matter of Webel Support Multipurpose Service Co Operative Society Limited

    (2025) TaxCorp(IDT) 11139 (AAR)

  12. Madras High Court · 13 Jun 2025
    Madras High Court Deems GST Portal Upload Insufficient for Notice Service, Orders Fresh Opportunity to Assessee in Absence of Proper Show Cause Notice

    Ideal Polypet vs. The State Tax Officer

    (2025) TaxCorp(IDT) 11138 (HC-MADRAS)

  13. Madras High Court · 13 Jun 2025
    Madras High Court Quashes GST Assessment Order for Improper Service of Notice: Mandates Use of Alternative Communication Modes

    KAY ARR Engineering Agency vs. The State Tax Officer

    (2025) TaxCorp(IDT) 11137 (HC-MADRAS)

  14. AAR · 12 Jun 2025
    Maharashtra AAR Declares Forfeiture of Deposits and Recovery of Liquidated Damages from Contractors Not Taxable under GST: No Consideration or Supply Involved in Contractual Breaches by MSETCL

    In the matter of Maharashtra State Electricity Transmission Company Ltd.

    (2025) TaxCorp(IDT) 11133 (AAR)

  15. AAR · 12 Jun 2025
    Maharashtra AAR Denies ITC on IGST for Customs and Logistics Services in Clinical Trial Drug Imports Supplied Free of Cost to Hospitals

    In the matter of PPD Pharmaceutical Development India Private Limited

    (2025) TaxCorp(IDT) 11132 (AAR)

  16. AAR · 12 Jun 2025
    Bombay HC Remand Spurs AAR to Approve ITC on Pipelines Linking FSRU to National Grid, Citing Retrospective Amendment and Safari Retreats Functionality Test

    In the matter of H-Energy Gateway Pvt. Ltd.

    (2025) TaxCorp(IDT) 11131 (AAR)

  17. P&H High Court · 11 Jun 2025
    Punjab & Haryana High Court Clarifies Bail Principles in GST Fraud Case Involving ₹325 Crore Fake ITC; Distinguishes Economic Offences on Case-to-Case Basis

    Narinder Kumar Joshi vs Directorate General, Goods & Service Tax Intelligence

    (2025) TaxCorp(IDT) 11126 (HC-P&H)

  18. Sikkim High Court · 11 Jun 2025
    Sikkim High Court Orders Refund of Unutilized ITC Post Business Closure, Affirms Right Beyond Section 54(3) Limits

    SICPA India Private Limited and Another versus Union of India and Others

    (2025) TaxCorp(IDT) 11125 (HC-SIKKIM)

  19. AAR · 10 Jun 2025
    Maharashtra AAR Differentiates GST Classification of ‘Infantometer’ and ‘Stadiometer’: Diagnostic Use Dictates Tax Rate

    In the matter of Nitiraj Engineers Limited

    (2025) TaxCorp(IDT) 11122 (AAR)

  20. Rajasthan High Court · 10 Jun 2025
    Rajasthan High Court Expunges AAAR Remarks on ITC for Refurbished Used Cars, Restricts Authority to Grounds Raised in Appeal

    Tej Jain vs. Chief Commissioner of CGST

    (2025) TaxCorp(IDT) 11121 (HC-RAJASTHAN)

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