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Landmark Rulings

All landmark rulings

21,207 rulings

  1. GST ·Madras High Court · 18 Jun 2025
    Madras High Court Permits Delayed Appeal Against Ex-Parte GST Assessment, Citing Genuine Oversight in Portal Communication; Additional Pre-Deposit Imposed

    Red Rose Garments vs 1.Deputy Commissioner (CT) Erode

    (2025) TaxCorp(IDT) 11165 (HC-MADRAS)

  2. GST ·Madras High Court · 18 Jun 2025
    Madras High Court Nullifies GST Registration Cancellation Owing to Business Slowdown; Directs Cash Payment of Tax Dues and Scrutiny of ITC

    AGN Lorry Service Vs. The Commercial Tax Officer

    (2025) TaxCorp(IDT) 11164 (HC-MADRAS)

  3. GST ·Madras High Court · 18 Jun 2025
    Madras High Court Orders Assessee to Make Additional Pre-Deposit While Condoning Delay in Appeal Filing Due to Ex Parte Order

    Hitech CNC Engineering vs Deputy Commissioner (Commercial Tax) (FAC)

    (2025) TaxCorp(IDT) 11163 (HC-MADRAS)

  4. GST ·HP High Court · 18 Jun 2025
    Himachal Pradesh High Court Sets Aside ITC Denial Due to Retrospective GST Cancellation; Orders Reassessment Based on Transaction Genuineness

    Himalaya Communication Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11162 (HC-HP)

  5. GST ·AAR · 17 Jun 2025
    Tamil Nadu AAR Rules Composite Value Registration Irrelevant for GST Exclusion on Joint Development Construction Services

    In the matter of Sripriya Construction Pvt Ltd.

    (2025) TaxCorp(IDT) 11159 (AAR)

  6. GST ·AAR · 17 Jun 2025
    AAR Tamil Nadu Clarifies: Input Tax Credit on Differential IGST Allowed Only via Re-assessed Bill of Entry, Not TR-06 Challans, in Medical Equipment Imports Following Price Revisions

    In the matter of Becton Dickinson India Private Limited

    (2025) TaxCorp(IDT) 11158 (AAR)

  7. GST ·Bombay High Court · 17 Jun 2025
    Bombay High Court Directs Refund of ITC on Exported Engineering Services to Overseas Group Entity, Rejects ‘Agency’ Allegations and Upholds Independent Contractor Status

    Sundyne Pumps and Compressors India Pvt Ltd. Versus The Union of India

    (2025) TaxCorp(IDT) 11157 (HC-BOMBAY)

  8. GST ·Allahabad High Court · 16 Jun 2025
    Allahabad High Court Affirms Denial of Input Tax Credit Where Supplier’s Registration Cancelled Post-Supply and Tax Payment Not Established

    Trendships Online Services Private Limited Vs Commissioner Commercial Taxes U.P. At Lucknow And Another

    (2025) TaxCorp(IDT) 11152 (HC-ALLAHABAD)

  9. GST ·Bombay High Court · 16 Jun 2025
    Bombay High Court Declares Provisional Attachment of Cash Credit Account Under MGST Act Ultra Vires; Orders Immediate Withdrawal by Revenue

    Skytech Rolling Mill Pvt. Ltd. Vs. Joint Commissioner of State Tax

    (2025) TaxCorp(IDT) 11151 (HC-BOMBAY)

  10. GST ·Bombay High Court · 16 Jun 2025
    Bombay High Court Mandates Expeditious Disposal of Lodha Developers’ Long-Pending Rs. 5 Crore Refund Application by Thane District Collector

    Lodha Developers Thane Pvt. Ltd. vs. The State of Maharashtra & Ors.

    (2025) TaxCorp(IDT) 11150 (HC-BOMBAY)

  11. GST ·Calcutta High Court · 16 Jun 2025
    Judicial Endorsement of GST Rate on PDS Kerosene Oil: Calcutta High Court Upholds 37th GST Council Order

    Kishor Kumar Mondol vs UOI & ors

    (2025) TaxCorp(IDT) 11149 (HC-CALCUTTA)

  12. GST ·Gujarat High Court · 13 Jun 2025
    Gujarat High Court Declares Pending Refund Proceedings Unaffected by Rule 96(10) Post Omission, Applies Notification No. 20/2024 Prospectively from October 8, 2024

    Addwrap Packaging Pvt. Ltd. & Anr. vs UOI & ors

    (2025) TaxCorp(IDT) 11148 (HC-GUJARAT)

  13. GST ·AAR · 13 Jun 2025
    Maharashtra AAR Clarifies GST Classification: Commission Services for Poultry Chicks Not Agri-Extension, Laboratory Analysis Not Exempt, Only Veterinary Services Eligible for GST Exemption

    In the matter of Venkateshwara Hatcheries Pvt Ltd

    (2025) TaxCorp(IDT) 11147 (AAR)

  14. GST ·AAR · 13 Jun 2025
    Maharashtra AAR Denies GST Exemption for Property Tax Assessment Services: Pure Service to Municipalities Not Linked to Twelfth Schedule Functions

    In the matter of Sthapatya Consultants (India) Pvt. Ltd.

    (2025) TaxCorp(IDT) 11146 (AAR)

  15. GST ·Gujarat High Court · 13 Jun 2025
    Gujarat High Court Upholds Validity of Summons Without DIN by State Tax Authorities; Clarifies Non-Applicability of CBIC Circulars to SGST Officers

    NRM Metals (India) Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11145 (HC-GUJARAT)

  16. GST ·Allahabad High Court · 13 Jun 2025
    Allahabad High Court Nullifies GST Assessment Order for Denial of Personal Hearing Owing to Portal Communication Lapse

    Jai Maa Sarveshwari Movers Vs. State of UP & Anr

    (2025) TaxCorp(IDT) 11144 (HC-ALLAHABAD)

  17. GST ·Delhi High Court · 13 Jun 2025
    Delhi High Court Quashes GST Rectification Rejection for Lack of Reasoned Order and Fair Hearing; Matter Remanded and Portal Access Directed

    Ambience Metcorp Pvt. Ltd.Vs Central Board Of Indirect Taxes And Customs

    (2025) TaxCorp(IDT) 11141 (HC-DELHI)

  18. GST ·Allahabad High Court · 13 Jun 2025
    Allahabad High Court Sets Aside GST Penalty Order due to Procedural Lapse: Simultaneous Dates for Reply and Hearing Deemed Unfair

    Kahna Bartan Bhandar vs. State of U.P.

    (2025) TaxCorp(IDT) 11140 (HC-ALLAHABAD)

  19. GST ·AAR · 13 Jun 2025
    Manpower Services Supplied to State Agency via Sub-Contract Not Eligible for GST Exemption: West Bengal AAAR Clarifies Direct Supply Requirement

    In the matter of Webel Support Multipurpose Service Co Operative Society Limited

    (2025) TaxCorp(IDT) 11139 (AAR)

  20. GST ·Madras High Court · 13 Jun 2025
    Madras High Court Deems GST Portal Upload Insufficient for Notice Service, Orders Fresh Opportunity to Assessee in Absence of Proper Show Cause Notice

    Ideal Polypet vs. The State Tax Officer

    (2025) TaxCorp(IDT) 11138 (HC-MADRAS)

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