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Landmark Rulings

GST landmark rulings

5,393 rulings

  1. Karnataka High Court · 15 Apr 2025
    Karnataka HC Rules Sale of Incomplete Building ‘As Is Where Is’ Exempt from GST, Rejects Liquidator's Tax Demand

    Rohan Corporation India Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10781 (HC-KARNATAKA)

  2. Karnataka High Court · 14 Apr 2025
    Karnataka High Court Declares Solatium Component of Compensation Exempt from GST in Metro Project Land Acquisition

    Smt. Asha R vs The Assistant Commissioner of Commercial Taxes

    (2025) TaxCorp(IDT) 10780 (HC-KARNATAKA)

  3. Bombay High Court · 16 Apr 2025
    Bombay HC Quashes Rs. 4.83 Crore GST Demand on Goa University Affiliation Fees

    Goa University vs Joint Commissioner of Central Goods and Service Tax

    (2025) TaxCorp(IDT) 10779 (HC-BOMBAY)

  4. Delhi High Court · 15 Apr 2025
    Delhi HC Clarifies the Necessity of Natural Justice in GST Rectification Requests

    HVR Solar Pvt. Ltd. vs. Sales Tax Officer

    (2025) TaxCorp(IDT) 10778 (HC-DELHI)

  5. Gujarat High Court · 15 Apr 2025
    E-Way Bill Penalty Reduced: Gujarat HC Relieves Transporter in Job Work Case

    Boron Rubbers India vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10773 (HC-GUJARAT)

  6. Kerala High Court · 15 Apr 2025
    Kerala High Court Denies Provisional Release of Seized Vehicle Transporting White Kerosene Due to Confiscation Orders and Document Deficiencies

    Shaji George vs. State Tax Officer & Anr.

    (2025) TaxCorp(IDT) 10772 (HC-KERALA)

  7. Kerala High Court · 15 Apr 2025
    Kerala High Court Clarifies Appellate Authority's Obligations Under CGST Act: Appeals Cannot Be Dismissed for Non-Appearance

    St. Antony Trading and Transport Pvt. Ltd vs Joint Commissioner (Appeals)

    (2025) TaxCorp(IDT) 10771 (HC-KERALA)

  8. Orissa High Court · 14 Apr 2025
    Quashing of VAT TDS Transition: Orissa HC Upholds Rights of Government Contractor

    East Coast Constructions & Industries Limited Vs State of Odisha and others

    (2025) TaxCorp(IDT) 10770 (HC-ORISSA)

  9. Patna High Court · 14 Apr 2025
    Patna High Court Rules Against Physical Delivery Requirement for Input Tax Credit Eligibility Under CGST/BGST Act

    Sane Retails Private Limited vs The State of Bihar & Ors

    (2025) TaxCorp(IDT) 10764 (HC-PATNA)

  10. Kerala High Court · 11 Apr 2025
    Kerala High Court Upholds Mutuality Principle, Invalidates GST Taxation on IMA's Services to Members

    Indian Medical Association vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10763 (HC-KERALA)

  11. Madras High Court · 11 Apr 2025
    Madras High Court Overturns Assessment Orders Citing Breach of Natural Justice; Assessing Authority Must Reconsider Disputed Tax Recovery Claims

    M. Sampath vs. Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 10762 (HC-MADRAS)

  12. Allahabad High Court · 11 Apr 2025
    Bail Granted in Economic Offences Case: Allahabad HC Considers Parity and Nature of Charges in Decision

    Gourav Jain & Vikrant Singhal vs. UOI

    (2025) TaxCorp(IDT) 10761 (HC-ALLAHABAD)

  13. Karnataka High Court · 11 Apr 2025
    Karnataka High Court Overturns Assessment Order, Orders Fresh Consideration for GST Amnesty Scheme Claims

    Sree Balaji Packaging Industry vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10760 (HC-KARNATAKA)

  14. Kerala High Court · 11 Apr 2025
    Kerala High Court Grants Interim Relief in GSTR Mismatch Dispute; Addresses Human Error in Tax Filings

    US Technology International Pvt. Ltd vs State of Kerala

    (2025) TaxCorp(IDT) 10754 (HC-KERALA)

  15. Allahabad High Court · 11 Apr 2025
    Allahabad HC Nullifies Tax Demand Against Deceased Taxpayer, Stresses Legal Representation Notification Requirement

    Amit Kumar Sethia (Deceased) vs. State of U.P. & Anr.

    (2025) TaxCorp(IDT) 10753 (HC-ALLAHABAD)

  16. Madras High Court · 11 Apr 2025
    Madras High Court Rebukes Assessment Order for Violation of Natural Justice

    US Electricals vs. Assistant Commissioner

    (2025) TaxCorp(IDT) 10752 (HC-MADRAS)

  17. Madras High Court · 11 Apr 2025
    Madras HC Dismisses Writ Petition on Triple Assessment Orders, Highlights Links to Non-Existent Dealers in Input Tax Credit Claims

    R.M.K Enterprises vs. The State Tax Officer & Anr.

    (2025) TaxCorp(IDT) 10751 (HC-MADRAS)

  18. AAR · 11 Apr 2025
    Tamil Nadu AAR Determines Supply of Local Transportation and Related Services Constitute 18% GST Works Contract for HVDC Project

    In the Matter of Hitachi Energy India Ltd

    (2025) TaxCorp(IDT) 10750 (AAR)

  19. AAR · 11 Apr 2025
    Maharashtra AAR Rules Geo Membrane as Textile Article, Levies 12% GST Instead of 18%

    In the matter of Lamifabs & Papers Pvt. Ltd.

    (2025) TaxCorp(IDT) 10745 (AAR)

  20. AAR · 11 Apr 2025
    Maharashtra AAR Rules Renting Residential Properties for Government Hostel Exempt from GST

    In the matter of Ravindra Navnath Satpute (Dewoo Engineers)

    (2025) TaxCorp(IDT) 10744 (AAR)

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