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Landmark Rulings

GST landmark rulings

5,398 rulings

  1. AAR · 14 Jan 2025
    E-bike Leasing Classified as Transfer of Right to Use Goods with Applicable 18% Tax Rate

    In the matter of True Solar Pvt. Ltd

    (2025) TaxCorp(IDT) 10175 (AAR)

  2. Delhi High Court · 13 Jan 2025
    Delhi High Court Invalidates Cash Seizure Under CGST Act; Cites Legal Precedents to Reinforce Limitations on Revenue Powers

    Nand Kishore Gupta.vs The Additional Director General, DGGI & Others

    (2025) TaxCorp(IDT) 10174 (HC-DELHI)

  3. Bombay High Court · 15 Jan 2025
    Delhi High Court Overturns GST on License Fees for Electricity Commissions, Declares Regulatory Functions Non-Commercial

    Central Electricity Regulatory Commission vs Union of India & Ors

    (2025) TaxCorp(IDT) 10173 (HC-BOMBAY)

  4. Bombay High Court · 14 Jan 2025
    Bombay High Court Decides on GST Applicability for Second-Hand Goods, Upholds Show Cause Notice Generation for Art Collectors and Antique Transactions

    Safset Agencies Pvt. Ltd. vs. UOI

    (2025) TaxCorp(IDT) 10172 (HC-BOMBAY)

  5. Allahabad High Court · 14 Jan 2025
    Allahabad HC Invalidates GST Registration Cancellation Due to Procedural Irregularities in Non-Filing Notices

    Udai Associates vs. State of UP & 2 Ors.

    (2025) TaxCorp(IDT) 10171 (HC-ALLAHABAD)

  6. Gujarat High Court · 13 Jan 2025
    Interpretation of 'Local Authority' and 'Governmental Authority' Dismissed by Gujarat HC

    Nepra Resources Management Pvt. Ltd. & Anr vs. State of Gujarat & Anr.

    (2025) TaxCorp(IDT) 10170 (HC-GUJARAT)

  7. AP High Court · 13 Jan 2025
    AP High Court Rules Solar Power Projects Not Works Contracts Under GST, Affirms Refund Claims on Inverted Duty Structure

    Sterling And Wilson Private Limited vs. Joint Commissioner and Others

    (2025) TaxCorp(IDT) 10169 (HC-AP)

  8. Karnataka High Court · 10 Jan 2025
    Karnataka High Court Allows Assessee to Respond to Show Cause Notice on GST Returns Amid Legislative Changes

    MMIL Vs. The Commercial Tax Officer & Ors.

    (2025) TaxCorp(IDT) 10168 (HC-KARNATAKA)

  9. Madras High Court · 10 Jan 2025
    Madras HC Overturns Assessment Order for Procedural Irregularities in ITC Case

    Balaji Steel Traders Vs. The Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 10167 (HC-MADRAS)

  10. Madras High Court · 10 Jan 2025
    Madras High Court Strikes Down Tax Officer's Order, Remands Matter for Reassessment of Discrepancies in GST Returns and ITC Claims

    Karthik Kumar Yogapriya Vs. The State Tax Officer (FAC)

    (2025) TaxCorp(IDT) 10166 (HC-MADRAS)

  11. Madras High Court · 10 Jan 2025
    Madras HC Allows Assessee Final Opportunity to Contest Reversal of ITC with Conditions

    Arumugasamy Alloy Metal Suppliers Vs. The Deputy State Tax Officer-2

    (2025) TaxCorp(IDT) 10165 (HC-MADRAS)

  12. Madras High Court · 10 Jan 2025
    Madras HC Remands Disputed ITC and GSTR Inconsistencies After Assessee's Compliance Proposal

    S S Enterprises Electricals Vs. The State Tax Officer

    (2025) TaxCorp(IDT) 10164 (HC-MADRAS)

  13. Madras High Court · 10 Jan 2025
    Madras HC Provides Final Opportunity to Assessee to File Objections After Quashing Order on ITC Mismatch

    K.C. & Sons Vs. The Deputy Commissioner (ST), GST Appeal

    (2025) TaxCorp(IDT) 10163 (HC-MADRAS)

  14. Madras High Court · 10 Jan 2025
    Madras High Court Remands Matter for Taxpayer to Address GSTR Discrepancies, Mandates 25% Tax Deposit

    V. K. D. Stores Vs. The State Tax Officer/ Commercial Tax Officer

    (2025) TaxCorp(IDT) 10162 (HC-MADRAS)

  15. Gujarat High Court · 09 Jan 2025
    Gujarat High Court Grants Differential Refund under Inverted Duty Structure (IDS) Prior to Amendment Date

    Tirth Agro Technology Pvt. Ltd. & Anr. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10154 (HC-GUJARAT)

  16. Gauhati High Court · 09 Jan 2025
    Gauhati High Court Upholds Ruling on Notification No. 56/2023-CT, Rejects Revenue's Review Petition Citing Procedural Irregularities

    The Central Board of Indirect Taxes and Customs and ors vs Barkataki Print and Media Services and ors

    (2025) TaxCorp(IDT) 10153 (HC-GAUHATI)

  17. AAR · 08 Jan 2025
    Gujarat AAAR Upholds GST Exemption for Free Bus Transportation to Employees in Emcure Case

    In the matter of Emcure Pharmaceuticals Ltd

    (2025) TaxCorp(IDT) 10149 (AAR)

  18. AAR · 08 Jan 2025
    Gujarat AAAR Upholds AAR Ruling on Time of Supply for Mobilization Advances in EPC Contract for Bridge Construction

    In the matter of S P Singla Constructions P Ltd

    (2025) TaxCorp(IDT) 10148 (AAR)

  19. Calcutta High Court · 08 Jan 2025
    Calcutta High Court Upholds SCN Issued to Britannia Industries Regarding Classification and ITC Reversal

    Britannia Industries Limited vs Union of India & Ors

    (2025) TaxCorp(IDT) 10147 (HC-CALCUTTA)

  20. Madras High Court · 07 Jan 2025
    Madras High Court Invalidates Assessment Order Due to GSTR Discrepancies, Permits Assessee to Provide Additional Evidence

    Total Environment Building Systems Pvt. Ltd Vs. The Assistant Commissioner of GST & Central Excise and Ors.

    (2025) TaxCorp(IDT) 10142 (HC-MADRAS)

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