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Landmark Rulings

GST landmark rulings

5,549 rulings

  1. Bombay High Court · 04 Aug 2025
    Bombay High Court Quashes GST Demand and Property Attachment Issued Against Deceased Person, Permits Fresh Action Against Legal Heirs

    Sunil Thampy Nair Vs. State of Maharashtra

    (2025) TaxCorp(IDT) 11378 (HC-BOMBAY)

  2. Allahabad High Court · 04 Aug 2025
    Allahabad High Court Upholds Detention of Goods Due to Post-Facto Amendment Application for Additional Place of Business Under GST

    Arora Auto Center Vs. State Of U.P. And 2 Others

    (2025) TaxCorp(IDT) 11377 (HC-ALLAHABAD)

  3. Calcutta High Court · 04 Aug 2025
    Calcutta High Court Nullifies GST Demand Order for Failure to Consider Assessee’s Reply Filed Before Final Adjudication

    Nanda Kishor Saha Vs. The Union of India & Ors.

    (2025) TaxCorp(IDT) 11376 (HC-CALCUTTA)

  4. CESTAT Allahabad · 01 Aug 2025
    Majority Ruling by CESTAT Allahabad: Clandestine Removal Allegations Fail as Computer Printouts without Section 36B Certificate Deemed Inadmissible Evidence

    Sri Jai Balaji Steel Rolling Mills Pvt. Ltd. vs. Principal Commissioner of Central GST

    (2025) TaxCorp(IDT) 11375 (CESTAT-ALLAHABAD)

  5. Bombay High Court · 01 Aug 2025
    Bombay High Court Denies Writ Relief to Developers, Mandates Appellate Route for GST Disputes on Joint Development Agreements

    Nirmite Buildtech. Versus The Union of India & Ors

    (2025) TaxCorp(IDT) 11374 (HC-BOMBAY)

  6. Calcutta High Court · 01 Aug 2025
    Calcutta High Court Upholds Dual SCN Issuance under Sections 73 and 74 for Same Tax Period Where Grounds Differ; Bars Re-litigation of Issues Decided under Section 74

    Sayan Biswas vs. Deputy Commissioner of Revenue

    (2025) TaxCorp(IDT) 11373 (HC-CALCUTTA)

  7. Bombay High Court · 31 Jul 2025
    Bombay High Court Overturns GST Refund Rejection, Emphasizes Exclusion of COVID-19 Period for Limitation Calculation under Notification No. 13/2022-CT

    Kavita Incorporation Vs. Additional Commissioner CGST And CX, Appeals III, Mumbai and Anr.

    (2025) TaxCorp(IDT) 11370 (HC-BOMBAY)

  8. Madras High Court · 31 Jul 2025
    Madras High Court Unconditionally Sets Aside GST Assessments for Hotelier: Lapse in Notice Service Post Registration Cancellation Breaches Natural Justice

    Tvl. Dimora Vs. Assistant Commissioner (State Tax) & Ors

    (2025) TaxCorp(IDT) 11369 (HC-MADRAS)

  9. Delhi High Court · 31 Jul 2025
    Delhi High Court Upholds Timeliness of GST SCN Issued Before Order, Diverges from Andhra Pradesh HC’s Interpretation of "Three Months" Limitation

    Tata Play Limited. Vs. Sales Tax Officer, Class II

    (2025) TaxCorp(IDT) 11368 (HC-DELHI)

  10. Calcutta High Court · 30 Jul 2025
    Calcutta High Court Sets Precedent: Delay in GST Refund Order Beyond 60 Days Renders Process Invalid; Refund Rejection Overturned Due to Procedural Lapses

    Suraj Mangar vs. The Assistant Commissioner of West Bengal State Tax

    (2025) TaxCorp(IDT) 11364 (HC-CALCUTTA)

  11. Delhi High Court · 30 Jul 2025
    Delhi High Court Upholds Proper Service of Notice in Green Coffee Beans GST Exemption Dispute; Dismisses Writ on Non-Attendance, Suggests Section 107 Appeal

    Vokin Biotech Private Limited. Vs. The Additional Commissioner, Cgst Delhi West Commissionerate, & Ors

    (2025) TaxCorp(IDT) 11363 (HC-DELHI)

  12. Gujarat High Court · 30 Jul 2025
    Gujarat High Court Affirms Right to Refund of Unutilized Compensation Cess ITC on Export of Exempted Goods with Payment of IGST

    Atul Limited & Anr Vs Union Of India & Ors.

    (2025) TaxCorp(IDT) 11362 (HC-GUJARAT)

  13. AAR · 29 Jul 2025
    Kerala AAR Affirms 5% GST on Marine Engines and Parts for Fishing Vessels Based on Intended Usage; Demands Clear Documentation

    In the matter of SM Marains Advances Gear Boxes India Private Limited

    (2025) TaxCorp(IDT) 11358 (AAR)

  14. AAR · 29 Jul 2025
    Tamil Nadu AAR Declines Rectification Plea: No Need to Specify Registered or Unregistered Chassis Owners for Bus Body Building Services at 18% GST

    In the matter of Kalilash Vahn Private Limited

    (2025) TaxCorp(IDT) 11357 (AAR)

  15. AAR · 29 Jul 2025
    Rehabilitation Services Not Exempt from GST Without Clinical Establishment Registration; Udyam Certificate Insufficient

    In the matter of RadiantMinds Rehab LLP

    (2025) TaxCorp(IDT) 11356 (AAR)

  16. AAR · 29 Jul 2025
    AAR Tamil Nadu Declines Advance Ruling on ITC Eligibility for Purchases Mistakenly Reported as Sales in GSTR-01, Citing Jurisdictional Limitations

    In the matter of Auto Color Paints

    (2025) TaxCorp(IDT) 11355 (AAR)

  17. AAR · 29 Jul 2025
    GST Exemption Denied to Sub-Contractor Supplying Manpower to Local Authority via Main Contractor: West Bengal AAR Clarifies Recipient Criteria under Notification 12/2017-Central Tax (Rate)

    In the matter of Webel Support Multipurpose Service Cooperate Society Ltd.

    (2025) TaxCorp(IDT) 11354 (AAR)

  18. Madras High Court · 28 Jul 2025
    Madras High Court Orders Reinstatement of GST Registration for Works Contractor, Recognizes Genuine Hardship Due to Delay in Payment by Recipient, Imposes Compliance Conditions

    Chinnappan Thangamani Vs. The Assistant Commissioner

    (2025) TaxCorp(IDT) 11352 (HC-MADRAS)

  19. Gauhati High Court · 28 Jul 2025
    Gauhati High Court Orders Swift Reinstatement of GST Registration for Works Contractor Following Full Payment of Dues

    Smti Gichak Daniam vs. The State of Arunachal Pradesh

    (2025) TaxCorp(IDT) 11351 (HC-GAUHATI)

  20. Allahabad High Court · 28 Jul 2025
    Allahabad High Court Rejects Bail Plea in CGST Offence Due to Applicant’s Non-Custody and Disregard of Prior Court Order

    Manoj Kumar Garg Vs. Union of India

    (2025) TaxCorp(IDT) 11350 (HC-ALLAHABAD)

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