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Landmark Rulings

GST landmark rulings

5,393 rulings

  1. HP High Court · 24 Apr 2025
    Himachal Pradesh HC Upholds Demand for Excess Cess Credit Against Ford Dealer Due to Procedural Technicality

    Saluja Motors Pvt. Ltd. vs. State of H.P. & Ors.

    (2025) TaxCorp(IDT) 10851 (HC-HP)

  2. Allahabad High Court · 23 Apr 2025
    Allahabad HC Clarifies Requirements for Tax Determination Against Deceased Assessees, Reaffirming Legal Representative's Rights

    Arvind Treaders Vs State Of Uttar Pradeh And Another

    (2025) TaxCorp(IDT) 10850 (HC-ALLAHABAD)

  3. AP High Court · 23 Apr 2025
    Telangana HC Upholds Revenue's Bank Attachment Despite Assessee's Contentions on Procedural Defects

    Sri Bhagavathi Granite Industries vs The Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 10849 (HC-AP)

  4. Bombay High Court · 23 Apr 2025
    Interim Relief Granted by Bombay HC on GST Recovery Related to Leasehold Rights Assignment

    Autotech Ancillaries Limited Vs Union of India & Ors

    (2025) TaxCorp(IDT) 10848 (HC-BOMBAY)

  5. Karnataka High Court · 23 Apr 2025
    Karnataka High Court Rules for Immediate Access to Electronic Credit Ledger, Citing Lack of Justifiable Reasoning for Rule 86A Order

    S A Industries vs Assistant Commissioner of Central Tax

    (2025) TaxCorp(IDT) 10843 (HC-KARNATAKA)

  6. Karnataka High Court · 24 Apr 2025
    Karnataka HC Orders Restoration of Electronic Credit Ledger, Criticizes Lack of Procedural Fairness

    Safan Fasteners vs Assistant Commissioner & ors

    (2025) TaxCorp(IDT) 10842 (HC-KARNATAKA)

  7. Delhi High Court · 24 Apr 2025
    Delhi High Court Allows Appeal on GST Input Tax Credit Demand, Ensuring Due Process for Assessees

    Prince Diamond Jewellers Pvt. Ltd. vs. GST Officer

    (2025) TaxCorp(IDT) 10841 (HC-DELHI)

  8. Madras High Court · 23 Apr 2025
    Madras HC Confirms Validity of Service Notices via Common Portal under CGST Act, 2017, Directs Petitioners to Make Pre-deposit for Re-Evaluation

    Poomika Infra Developers vs State Tax Officer

    (2025) TaxCorp(IDT) 10840 (HC-MADRAS)

  9. Bombay High Court · 22 Apr 2025
    Bombay HC Grants Interim Relief Against Demand Order in Tax Notification Challenge

    Shyam Udyog Vs. Union of India & Ors.

    (2025) TaxCorp(IDT) 10839 (HC-BOMBAY)

  10. Jharkhand High Court · 22 Apr 2025
    Jharkhand HC Overturns Tax Liability on Legal Representative Due to Lack of Evidence Following Death of Proprietor

    Rishi Shangari vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10834 (HC-JHARKHAND)

  11. Patna High Court · 22 Apr 2025
    Patna High Court Directs Assessee to Seek Alternative Remedy in Final Demand Order for FY 2019-2020

    Hindustan Coca-Cola Beverages Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10833 (HC-PATNA)

  12. Delhi High Court · 22 Apr 2025
    Delhi HC Assesses Circular Validity on GST Classification of RMPU Air Conditioning Machines; Interim Relief Granted to Assessee

    Stesalit Limited & Anr Vs UOI & Ors

    (2025) TaxCorp(IDT) 10832 (HC-DELHI)

  13. Madras High Court · 22 Apr 2025
    Madras High Court Upholds Tribunal Decision, Allowing Allottee to Withdraw Pre-Deposited GST Amount and Accrued Interest after Cancellation of Flat Booking

    Emerald Haven Realty Developers (Paraniputhur) Pvt.Ltd Vs Principal Commissioner of GST & Central Excise

    (2025) TaxCorp(IDT) 10831 (HC-MADRAS)

  14. Allahabad High Court · 22 Apr 2025
    Allahabad HC Overturns Demand Notice with Interest and Penalty on IGST Refund, Orders Remand for Further Scrutiny

    Nagina International vs. State of Uttar Pradesh & Anr.

    (2025) TaxCorp(IDT) 10830 (HC-ALLAHABAD)

  15. Madras High Court · 22 Apr 2025
    Madras HC Validates Timely GSTR-3B Filings, Abrogating Erroneous Assessment Orders under TNGST Act

    Tvl.Yaa.Mohaideen Cheicken & Mutton Briyani Centre Vs The Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 10825 (HC-MADRAS)

  16. Patna High Court · 22 Apr 2025
    Patna High Court Declares Invalid Assessment Orders Due to Inadequate Notice Service; Emphasizes Taxpayer Rights in Judicial Process

    Maa Gaytri Distributor Vs. The State of Bihar & Ors.

    (2025) TaxCorp(IDT) 10824 (HC-PATNA)

  17. AP High Court · 21 Apr 2025
    Andhra Pradesh HC Invalidates Garnishee Order Targeting Assessee for Rs. 91 Crore Penalty Amid Ongoing Appeal

    Arhaan Ferrous and Non Ferrous Solutions Private Limited Vs Assistant Commissioner & Ors

    (2025) TaxCorp(IDT) 10823 (HC-AP)

  18. Delhi High Court · 21 Apr 2025
    Delhi High Court Overturns Rs 10 Crore GST Demand Against Perfetti Van Melle India, Finds Ignorance of Assessee's Inputs

    Perfetti Van Melle India Pvt Ltd vs Additional Commissioner (ADJN.) CGST Delhi North & ors.

    (2025) TaxCorp(IDT) 10822 (HC-DELHI)

  19. Gujarat High Court · 21 Apr 2025
    Gujarat High Court Overturns Revenue Department’s Rejection of Tax Refund Application Due to Procedural Missteps

    Kuldeep Kumar Contractors vs Union of India & Ors

    (2025) TaxCorp(IDT) 10821 (HC-GUJARAT)

  20. Delhi High Court · 21 Apr 2025
    Delhi High Court Remands Assessee to Re-apply for Cross-Examination; Establishes Criteria for Justification Amidst Revenue’s Discretion

    Vallabh Textiles. Vs. Additional Commissioner Central Tax GST, Delhi East & others

    (2025) TaxCorp(IDT) 10816 (HC-DELHI)

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