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Landmark Rulings

GST landmark rulings

5,398 rulings

  1. AAR · 18 Feb 2025
    West Bengal AAR Affirms Exemption for Manpower Supply Services Under GST for Public Health Engineering Projects

    In the matter of Webel Technology Ltd.

    (2025) TaxCorp(IDT) 10389 (AAR)

  2. AAR · 18 Feb 2025
    Rajasthan AAR Denies ITC on GST Paid for Tailing Dam Construction Based on CGST Provisions

    In the matter of Hindustan Zinc Limited

    (2025) TaxCorp(IDT) 10388 (AAR)

  3. AP High Court · 17 Feb 2025
    Delhi HC Rules in Favor of Mobile Phone Exporter on Duty Drawback Claims, Addressing Activation Procedures

    Aims Retails Services Pvt. Ltd. Vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10378 (HC-AP)

  4. AP High Court · 17 Feb 2025
    Andhra Pradesh High Court Rules Against Arbitrary Denial of GST Registration on Speculative Grounds

    Tirumala Balaji Marbles And Granites Vs The Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 10377 (HC-AP)

  5. AAR · 14 Feb 2025
    Service Providing Technological Support to West Bengal's Public Health Engineering Department Exempt from GST: AAR Decision Highlights Pure Service Classification

    In the matter of Rimita Mukherjee

    (2025) TaxCorp(IDT) 10373 (AAR)

  6. Calcutta High Court · 14 Feb 2025
    Calcutta High Court Upholds Assessee’s Right to Appeal, Condoning 79-Day Delay Due to Lack of GST Portal Knowledge

    Kamala Stores & Anr. The State of West Bengal & Ors

    (2025) TaxCorp(IDT) 10372 (HC-CALCUTTA)

  7. Rajasthan High Court · 14 Feb 2025
    Rajasthan High Court Directs Special Purpose Vehicle to Appeal Final Orders on Toll Collection Rights Within 15 Days, Adhering to Audit Reports and GST Circular Guidelines

    CG Tollway Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10371 (HC-RAJASTHAN)

  8. Calcutta High Court · 14 Feb 2025
    Calcutta HC Overturns Penalty Based on Inconsistent Goods Description, Rules Against Unjust Detention Under GST

    Ashok Sharma vs. The State of West Bengal & Ors.

    (2025) TaxCorp(IDT) 10370 (HC-CALCUTTA)

  9. Gujarat High Court · 14 Feb 2025
    Gujarat High Court Upholds Provisional Attachment of Bank Account Amidst Allegations of Fraudulent Invoicing and Circular Trading

    Kesari Nandan Mobile vs. Office of Assistant Commissioner of State Tax

    (2025) TaxCorp(IDT) 10369 (HC-GUJARAT)

  10. Calcutta High Court · 13 Feb 2025
    Calcutta HC Directs Reissuance of Show Cause Notice Regarding GST Exemption for Commission Income between Bhutan and Indonesia

    Eastland Switchgears Pvt. Ltd. vs. The Assistant Commissioner of Revenue

    (2025) TaxCorp(IDT) 10359 (HC-CALCUTTA)

  11. Calcutta High Court · 13 Feb 2025
    Calcutta HC Upholds Lawfulness of Show Cause Notice for IGST Recovery in Jembo Cable Commission Case

    Eastland Switchgears Pvt. Ltd. vs. The Assistant Commissioner of Revenue

    (2025) TaxCorp(IDT) 10358 (HC-CALCUTTA)

  12. Bombay High Court · 11 Feb 2025
    Bombay HC Overturns Refund Rejection Due to Violations of Natural Justice and Procedural Fairness

    Credit Agricole CIB Services Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10347 (HC-BOMBAY)

  13. Orissa High Court · 11 Feb 2025
    Blocking of Future Input Tax Credit Under Rule 86A: Orissa High Court Adjudicates on Timeliness and Procedural Validity

    Atulya Minerals Vs. Commissioner of State Tax & Ors.

    (2025) TaxCorp(IDT) 10346 (HC-ORISSA)

  14. Allahabad High Court · 11 Feb 2025
    Allahabad HC Rules Against Dual Taxation on Payments Already Subject to GST

    Snowwhite Infrastructure Pvt. Ltd. Vs. Union Of India & Ors.

    (2025) TaxCorp(IDT) 10345 (HC-ALLAHABAD)

  15. Madras High Court · 11 Feb 2025
    Madras HC Upholds Assessee's Voluntary Pre-Deposit Payment Under GST DRC-03

    AR Foundations Private Limited Vs. The Appellate Deputy Commissioner (ST) – Chennai II

    (2025) TaxCorp(IDT) 10344 (HC-MADRAS)

  16. Karnataka High Court · 11 Feb 2025
    Karnataka High Court Permits Appeal After Brief Delay, Criticizes FAA's Approach to Discretionary Powers

    Deepak Stores Pvt. Ltd. vs. The Joint Commissioner

    (2025) TaxCorp(IDT) 10343 (HC-KARNATAKA)

  17. Madras High Court · 11 Feb 2025
    Madras HC Reinstates Suspension of GST Registration Pending Final Determination in ITC Misuse Case

    Steel Track Vs. The Assistant Commissioner of GST & Ors.

    (2025) TaxCorp(IDT) 10342 (HC-MADRAS)

  18. Delhi High Court · 11 Feb 2025
    Delhi High Court Upholds Strict Adherence to CGST Appeal Timelines, Dismissing Writ Petitions on Delay Grounds

    Addichem Speciallity LLP vs Special Commissioner I, Department Of Trade and Taxes and anr.

    (2025) TaxCorp(IDT) 10341 (HC-DELHI) · Section 107

  19. Madras High Court · 11 Feb 2025
    Madras High Court Upholds GST Assessment Orders, Emphasizes Burden of Proof on Recipients for ITC Claims

    Devi Traders vs. The State Tax Officer

    (2025) TaxCorp(IDT) 10340 (HC-MADRAS)

  20. AP High Court · 11 Feb 2025
    Andhra Pradesh HC Enforces Mandatory Time Limits in APGST Act, Invalidates Late SCN

    The Cotton Corporation of India Vs Assistant Commissioner (ST) (Audit) (FAC) and Ors

    (2025) TaxCorp(IDT) 10339 (HC-AP)

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