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Landmark Rulings

GST landmark rulings

5,398 rulings

  1. Gujarat High Court · 31 Jan 2025
    Gauhati HC Invalidates Summary SCN, Underlines Necessity of Proper Procedure under CGST Act

    Shri Shambhu Prasad vs. The State of Assam & Ors.

    (2025) TaxCorp(IDT) 10278 (HC-GUJARAT)

  2. AP High Court · 31 Jan 2025
    Andhra Pradesh HC Rules Invalidity of GST Orders Lacking DIN; Sets Precedent for Proper Procedure in Tax Assessments

    Sunrise Marine Services.vs The Assistant Commissioner St & Others

    (2025) TaxCorp(IDT) 10277 (HC-AP)

  3. AP High Court · 30 Jan 2025
    Andhra Pradesh HC Dismisses Writ Challenging Penalties Under GST Act; Upholds Invocation of Section 74 for Non-Compliance

    Sriba Nirman Company vs. The Commissioner (Appeals)

    (2025) TaxCorp(IDT) 10270 (HC-AP)

  4. Madras High Court · 30 Jan 2025
    Madras HC Grants Assessee the Right to Amend GSTR-3B and Directs Refund of Output Tax Liability, Setting Precedent for Transitional Credit Claims

    Dell International Services India Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10269 (HC-MADRAS)

  5. Gujarat High Court · 29 Jan 2025
    Gujarat HC Upholds Jurisdiction in GST Penalty Case Against Co-Noticees in Clandestine Tax Evasion Scheme

    S. Kushalchand International Pvt. Ltd. & Anr. Versus The Additional Director, Directorate General Of Goods And Service Tax Intelligence & Anr.

    (2025) TaxCorp(IDT) 10268 (HC-GUJARAT)

  6. Kerala High Court · 29 Jan 2025
    Kerala High Court Rules on Electronic Credit Ledger, Confirms Freedom in Input Tax Credit Application

    Maruthengal Moideen & ors vs State Tax Officer & ors

    (2025) TaxCorp(IDT) 10267 (HC-KERALA)

  7. Madras High Court · 29 Jan 2025
    Madras HC Upholds Confiscation Notice under CGST Act for Unauthorized Gold Transportation

    Mukti Gold Pvt Ltd vs State Tax Officer

    (2025) TaxCorp(IDT) 10266 (HC-MADRAS)

  8. Kerala High Court · 28 Jan 2025
    Kerala HC Urges Swift Adjudication for Release of Vehicles Carrying Industrial Kerosine Amid Tax Evasion Suspicions

    Peter Santosh Rodrigues vs. State Tax Officer & Anr.

    (2025) TaxCorp(IDT) 10265 (HC-KERALA)

  9. Allahabad High Court · 28 Jan 2025
    Quashing of Demand by Allahabad HC: Violation of Natural Justice in SCN Issuance Due to Lack of Foundational Document

    Star Facilities Management Ltd. vs. Deputy Commissioner State Tax

    (2025) TaxCorp(IDT) 10264 (HC-ALLAHABAD)

  10. Supreme Court · 27 Jan 2025
    Show Cause Notice Over GST Short-Payment Stayed by Supreme Court in Casino Case; Proceedings On Hold Until 2025

    Golden Peace Infrastructure Pvt. Ltd. & Anr. vs. The Assistant State Tax Officer

    (2025) TaxCorp(IDT) 10250 (SC)

  11. Madras High Court · 24 Jan 2025
    Madras High Court Overturns Disallowance of ITC Re-Credited by Assessee on Royalty Services Received from Government

    SRC Projects Pvt. Ltd. vs. The Assistant Commissioner of GST and Central Excise

    (2025) TaxCorp(IDT) 10249 (HC-MADRAS)

  12. Supreme Court · 24 Jan 2025
    Supreme Court Upholds Bombay HC Ruling in Tax Recovery Case Against Shipping Managers

    Union of India and ors. vs Shantanu Sanjay Hundekari and anr

    (2025) TaxCorp(IDT) 10248 (SC)

  13. Orissa High Court · 24 Jan 2025
    Orissa High Court Orders 10% Pre-Deposit of Disputed Tax Amid GST Appellate Tribunal Delays

    Dillip Kumar Martha vs. The Additional CT & GST Officer

    (2025) TaxCorp(IDT) 10247 (HC-ORISSA)

  14. Allahabad High Court · 24 Jan 2025
    Allahabad HC Rules Adjustment of CGST and SGST Against IGST Demand, Highlighting Oversight in Assessee’s Submissions

    On Time Services Vs. Union of India and 3 others

    (2025) TaxCorp(IDT) 10246 (HC-ALLAHABAD)

  15. Bombay High Court · 24 Jan 2025
    Exporters Eligible for ITC Refund on Compensation Cess, Rules Bombay HC in Favor of Beverage Exporter

    Crystal Overseas Vs. The Union of India & Ors

    (2025) TaxCorp(IDT) 10245 (HC-BOMBAY)

  16. Kerala High Court · 23 Jan 2025
    Kerala High Court Affirms Cross-Empowerment of State GST Authority for Issuance of Show Cause Notice under CGST Act, 2017

    Pinnacle Vehicles and Services Private Limited vs The Joint Commissioner (Intelligence and Enforcement ) & Ors

    (2025) TaxCorp(IDT) 10236 (HC-KERALA)

  17. Madras High Court · 22 Jan 2025
    Madras High Court's Directive on Personal Hearing: Assessment Order Concerns Over Input Tax Credit for FY 2019-2020

    JC Valvulas India Private Limited Vs. The Commercial Tax Officer

    (2025) TaxCorp(IDT) 10228 (HC-MADRAS)

  18. Bombay High Court · 22 Jan 2025
    Bombay High Court Orders Reconsideration of GST on Leasehold Rights Transfer, Citing Procedural Irregularities in Revenue's Adjudication

    Panacea Biotec Limited Vs Union of India & Ors

    (2025) TaxCorp(IDT) 10227 (HC-BOMBAY)

  19. Calcutta High Court · 22 Jan 2025
    Calcutta High Court Reverses Single Judge Ruling, Rules Writ Court Can Intervene in SCN Stage

    Jyoti Tar Products Private Limited & anr. Vs The Deputy Commissioner, State Tax, Shibpur Charge, WBGST & ors

    (2025) TaxCorp(IDT) 10226 (HC-CALCUTTA)

  20. Delhi High Court · 22 Jan 2025
    Delhi HC Invalidates Revenue's Disallowance of Input Service Distributor Credit Transition Amid Retrospective Amendment

    Haier Appliances India Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10225 (HC-DELHI)

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