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Landmark Rulings

GST landmark rulings

5,393 rulings

  1. Allahabad High Court · 21 Apr 2025
    Allahabad HC Slams Authorities for Violating Natural Justice in Potato Products Classification Case

    Merino Industries Ltd. vs. State of Uttar Pradesh

    (2025) TaxCorp(IDT) 10815 (HC-ALLAHABAD)

  2. Gujarat High Court · 21 Apr 2025
    Legal Heir Allowed to Seek Revocation of GST Registration Cancellation Post-Demise of Proprietor: Gujarat HC's Crucial Ruling

    Bhagwati Construction vs. State of Gujarat & Ors.

    (2025) TaxCorp(IDT) 10814 (HC-GUJARAT)

  3. Kerala High Court · 21 Apr 2025
    Kerala High Court Upholds Cross-Examination Rights of Assessee in Tax Determination Dispute

    MS Associates vs. State Tax Officer & Ors.

    (2025) TaxCorp(IDT) 10813 (HC-KERALA)

  4. Jharkhand High Court · 21 Apr 2025
    Jammu & Kashmir HC Upholds Contractor's Obligation to Pay GST at 18% Despite Council Recommendations for Reduction

    Vishal Verma vs UOI & ors

    (2025) TaxCorp(IDT) 10812 (HC-JHARKHAND)

  5. Patna High Court · 21 Apr 2025
    Patna HC Rules Out Claim of CENVAT Credit on Excise Duty for Capital Goods Received Post GST Implementation

    JMD Alloys Ltd vs UOI & ors

    (2025) TaxCorp(IDT) 10811 (HC-PATNA)

  6. AAR · 21 Apr 2025
    Diagnostic Services for Early Cancer Detection Determined as Non-Exempt: Maharashtra AAR Ruling

    In the matter of Epigeneres Biotech Pvt. Ltd.

    (2025) TaxCorp(IDT) 10810 (AAR)

  7. AAR · 21 Apr 2025
    Maharashtra AAR Rules Construction and Maintenance Services for Railway Shed Taxed at 18% as Mixed Supply

    In the matter of Fly Ash Movers India Pvt. Ltd.

    (2025) TaxCorp(IDT) 10809 (AAR)

  8. AAR · 21 Apr 2025
    ISRO's GST Reimbursement Query Dismissed: AAR Rules Contractor Holds Tax Liability

    In the matter of ISRO Propulsion Complex

    (2025) TaxCorp(IDT) 10808 (AAR)

  9. AAR · 21 Apr 2025
    Exemption Confirmed for Manpower Services in Tamil Nadu's Government Hospitals

    In the matter of Quality Property Management Services Pvt Ltd

    (2025) TaxCorp(IDT) 10807 (AAR)

  10. Patna High Court · 19 Apr 2025
    Patna High Court Ruling Confirms 18% GST on Mining Lease Royalties in Patna HC: Discrimination Claims Rejected

    Broad Son Commodities Private Limited vs The Union of India

    (2025) TaxCorp(IDT) 10802 (HC-PATNA)

  11. Bombay High Court · 18 Apr 2025
    Bombay HC Issues Interim Stay on Negative Blocking of Input Tax Credit for Assessee Due to Insufficient Documentation

    Advance Engineering Stores vs. State of Maharashtra & Ors.

    (2025) TaxCorp(IDT) 10801 (HC-BOMBAY)

  12. Supreme Court · 17 Apr 2025
    Supreme Court Rules on Constraints of Proper Officer's Powers in Search Operations

    Commissioner of CGST vs Deepak Khandelwal

    (2025) TaxCorp(IDT) 10800 (SC)

  13. Madras High Court · 17 Apr 2025
    Madras HC Upholds Assessee's Right to Rectify GSTR-01 Following Supreme Court Precedent

    Deepa Traders Vs The Principal Chief Commissioner of GST and Central Excise

    (2025) TaxCorp(IDT) 10799 (HC-MADRAS)

  14. Madras High Court · 17 Apr 2025
    Madras High Court Reverses ₹156.53 Crore Assessment Against Indian Railway Finance Corporation, Citing Lack of Due Process

    Indian Railway Finance Corporation Ltd Vs. Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 10798 (HC-MADRAS)

  15. Delhi High Court · 17 Apr 2025
    Delhi HC Upholds Penalty for Accountant in Rs. 20 Crore Fraudulent ITC Case, Affirms No Jurisdictional Error

    SUNIL GULATI vs. ADDITIONAL COMMISSIONER CGST DELHI SOUTH COMMISSIONERATE

    (2025) TaxCorp(IDT) 10797 (HC-DELHI)

  16. Supreme Court · 17 Apr 2025
    Supreme Court Dismisses Revenue's Review Petition, Upholds Delhi High Court Ruling on Seizure Powers

    Commissioner of CGST & Ors. Vs Bhagwan Gupta & Ors.

    (2025) TaxCorp(IDT) 10796 (SC)

  17. Kerala High Court · 16 Apr 2025
    Kerala High Court Clarifies Requirement for Separate Show Cause Notices in GST Assessments for Different Years

    Tharayil Medicals vs. The Deputy Commissioner

    (2025) TaxCorp(IDT) 10790 (HC-KERALA)

  18. AAR · 16 Apr 2025
    Maharashtra AAR Rules on GST Rate Consistency for Residential Projects Under Different Promoters

    In the matter of Godrej Residency Pvt. Ltd.

    (2025) TaxCorp(IDT) 10789 (AAR)

  19. Bombay High Court · 16 Apr 2025
    GST Demand on Development Rights Transfer Invalidated Amid Legal Distinctions

    Shrinivasa Realcon Private Ltd. Vs. Deputy Commissioner AntiEvasion Branch, CGST & Central Excise Nagpur & others

    (2025) TaxCorp(IDT) 10788 (HC-BOMBAY)

  20. Karnataka High Court · 15 Apr 2025
    Karnataka High Court Overturns GST Refund Denial of ₹56.56 Crores to Indian Oil Corporation, Affirming Inverted Duty Structure Claims

    Indian Oil Corporation Ltd. Vs. Union of India & Ors.

    (2025) TaxCorp(IDT) 10782 (HC-KARNATAKA)

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