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Landmark Rulings

GST landmark rulings

5,390 rulings

  1. HP High Court · 12 May 2025
    Himachal Pradesh High Court Dismisses Writ Against GST Show Cause Notice on ITC Recovery, Emphasizes Exhaustion of Statutory Remedies

    Himalaya Wellness Company Vs Union of India & Ors.

    (2025) TaxCorp(IDT) 11093 (HC-HP)

  2. Supreme Court · 12 May 2025
    Supreme Court Upholds Delhi HC Ruling: Excessive Blocking of Electronic Credit Ledger ITC Under Rule 86A Unsustainable; Limits Revenue’s Power

    Commissioner Of Central Tax And Gst Delhi North & Ors Vs Raghav Agarwal

    (2025) TaxCorp(IDT) 11092 (SC)

  3. Gujarat High Court · 10 May 2025
    Gujarat High Court Stays Recovery of Compensation Cess at 160% on Tobacco Exports to Merchant Exporters; Calls for GST Council Review to Align Cess Exemptions

    Sopariwala Export Private Limited vs Joint Commissioner, CGST & Central Excise

    (2025) TaxCorp(IDT) 11091 (HC-GUJARAT)

  4. Chhattisgarh High Court · 27 May 2025
    Chhattisgarh High Court Refuses Writ Against Demand Order for GST Non-Compliance; Directs Assessee to Exhaust Statutory Remedies

    Mayasheel Retail India Limited vs The State of Chhattisgarh & Others

    (2025) TaxCorp(IDT) 11090 (HC-CHHATTISGARH)

  5. Madras High Court · 26 May 2025
    Madras High Court Upholds Temporary Restrictions on ITC Availment under Rule 36(4) of CGST Rules; Challenge to Constitutionality Dismissed

    L & T Geostructure LLP Vs Union of India an Ors

    (2025) TaxCorp(IDT) 11089 (HC-MADRAS)

  6. Delhi High Court · 26 May 2025
    Delhi High Court Directs Assessee to File Statutory Appeal Against ITC Demand Based on Place of Supply; Acknowledges ITC Entitlement Not Disputed

    Infiniti Retail Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11088 (HC-DELHI)

  7. Gujarat High Court · 26 May 2025
    Gujarat High Court Allows Refund of Compensation Cess Paid on Coal Used for Export Production, Rejects Revenue’s Reliance on Circulars

    Patson Papers Private Limited Vs Union Of India & Ors

    (2025) TaxCorp(IDT) 11087 (HC-GUJARAT)

  8. Karnataka High Court · 26 May 2025
    Karnataka High Court Nullifies GST Ex-Parte Order for Lack of Proper SCN Service; Directs Fresh Adjudication by Tax Authorities

    Mahalakshmi Steel Corporation Vs. Joint Commissioner of Commercial Taxes & Anr.

    (2025) TaxCorp(IDT) 11085 (HC-KARNATAKA)

  9. Delhi High Court · 26 May 2025
    Delhi High Court Sets Aside Assessment Order of Rs. 2 Crores for Violation of Natural Justice: Sales Tax Officer Failed to Consider Assessee’s Reply and Deny Personal Hearing

    Kiran Agrawal vs. Govt. NCT of Delhi

    (2025) TaxCorp(IDT) 11084 (HC-DELHI)

  10. Karnataka High Court · 26 May 2025
    Karnataka High Court Quashes GST Recovery Order Issued Without Hearing Assessee, Directs Re-adjudication from Reply Stage

    MBB Labs Pvt Ltd. Vs. Assistant Commissioner of Commercial Taxes & Anr.

    (2025) TaxCorp(IDT) 11083 (HC-KARNATAKA)

  11. Karnataka High Court · 26 May 2025
    Karnataka High Court Quashes Rs. 5.11 Crore GST Demand, Orders Re-adjudication Due to Non-Service of DRC-01A and SCN

    Mantagouda Biradar Vs. Assistant Commissioner of Commercial Taxes & Anr.

    (2025) TaxCorp(IDT) 11082 (HC-KARNATAKA)

  12. Delhi High Court · 26 May 2025
    Delhi High Court Nullifies GST Adjudication Order for FY 2019-20: Orders Re-adjudication Due to Lack of Opportunity and Portal Accessibility

    Etemad Cargo vs. Assistant Commissioner

    (2025) TaxCorp(IDT) 11081 (HC-DELHI)

  13. Sikkim High Court · 21 May 2025
    Sikkim High Court Overturns Prior Ruling, Orders Monthly-Based Refund Computation under Budgetary Support Scheme for Glenmark

    Glenmark Pharmaceuticals Limited Vs. Union of India & Ors.

    (2025) TaxCorp(IDT) 11072 (HC-SIKKIM)

  14. Supreme Court · 21 May 2025
    Supreme Court Upholds Delhi HC Ruling: Revenue Barred from Forcing Taxpayers to Restore Previously Utilized ITC under Rule 86A

    Director General of Goods and Service Tax Intelligence & anr. Vs Super Products

    (2025) TaxCorp(IDT) 11071 (SC)

  15. Allahabad High Court · 20 May 2025
    Allahabad High Court Sets Aside GST Seizure and Penalty for Intra-State Transfer of Compactor Machine, Holds Absence of Sale and Tax Evasion Intent

    D and D Construction & Developers Co. vs. Additional Commissioner

    (2025) TaxCorp(IDT) 11070 (HC-ALLAHABAD)

  16. Delhi High Court · 20 May 2025
    Delhi High Court Considers Rectification of GSTR-1 for ITC Benefits, Seeks Revenue Stand in Light of Aberdare Technologies Precedent

    Issar Industries Vs. The Superintendent of CGST and Central Excise

    (2025) TaxCorp(IDT) 11069 (HC-DELHI)

  17. Gujarat High Court · 20 May 2025
    Gujarat High Court Allows Revocation of Cancelled GST Registration Upon Filing Returns and Payment of Outstanding Dues Despite Past Non-Compliance

    Dharmesh Deshani (OPC) Pvt Ltd vs UOI & Ors

    (2025) TaxCorp(IDT) 11068 (HC-GUJARAT)

  18. Patna High Court · 20 May 2025
    Patna High Court Quashes GST Demand for Wrongful ITC Availment, Citing Closure of Parallel DGGSTI Proceedings and Non-Consideration of Key Evidence

    Ahluwalia Contractors India Vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11067 (HC-PATNA)

  19. Allahabad High Court · 20 May 2025
    Allahabad High Court Upholds Revenue's Extended Timeline for Remand Order, Denies Assessee's Writ on Limitation Grounds

    Eppel Tone Engineers Private Limited vs State of UP and Anr

    (2025) TaxCorp(IDT) 11066 (HC-ALLAHABAD)

  20. Calcutta High Court · 12 May 2025
    Allahabad High Court Holds Confiscation under Section 130 Inapplicable for Excess Stock Detected During Survey Absent Proper Weighment and Book Discrepancy

    Gopal Trading Company Vs State Of U.P

    (2025) TaxCorp(IDT) 11065 (HC-CALCUTTA)

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