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Landmark Rulings

All landmark rulings

21,207 rulings

  1. GST ·Madras High Court · 13 Jun 2025
    Madras High Court Quashes GST Assessment Order for Improper Service of Notice: Mandates Use of Alternative Communication Modes

    KAY ARR Engineering Agency vs. The State Tax Officer

    (2025) TaxCorp(IDT) 11137 (HC-MADRAS)

  2. GST ·AAR · 12 Jun 2025
    Maharashtra AAR Declares Forfeiture of Deposits and Recovery of Liquidated Damages from Contractors Not Taxable under GST: No Consideration or Supply Involved in Contractual Breaches by MSETCL

    In the matter of Maharashtra State Electricity Transmission Company Ltd.

    (2025) TaxCorp(IDT) 11133 (AAR)

  3. GST ·AAR · 12 Jun 2025
    Maharashtra AAR Denies ITC on IGST for Customs and Logistics Services in Clinical Trial Drug Imports Supplied Free of Cost to Hospitals

    In the matter of PPD Pharmaceutical Development India Private Limited

    (2025) TaxCorp(IDT) 11132 (AAR)

  4. GST ·AAR · 12 Jun 2025
    Bombay HC Remand Spurs AAR to Approve ITC on Pipelines Linking FSRU to National Grid, Citing Retrospective Amendment and Safari Retreats Functionality Test

    In the matter of H-Energy Gateway Pvt. Ltd.

    (2025) TaxCorp(IDT) 11131 (AAR)

  5. GST ·P&H High Court · 11 Jun 2025
    Punjab & Haryana High Court Clarifies Bail Principles in GST Fraud Case Involving ₹325 Crore Fake ITC; Distinguishes Economic Offences on Case-to-Case Basis

    Narinder Kumar Joshi vs Directorate General, Goods & Service Tax Intelligence

    (2025) TaxCorp(IDT) 11126 (HC-P&H)

  6. GST ·Sikkim High Court · 11 Jun 2025
    Sikkim High Court Orders Refund of Unutilized ITC Post Business Closure, Affirms Right Beyond Section 54(3) Limits

    SICPA India Private Limited and Another versus Union of India and Others

    (2025) TaxCorp(IDT) 11125 (HC-SIKKIM)

  7. GST ·AAR · 10 Jun 2025
    Maharashtra AAR Differentiates GST Classification of ‘Infantometer’ and ‘Stadiometer’: Diagnostic Use Dictates Tax Rate

    In the matter of Nitiraj Engineers Limited

    (2025) TaxCorp(IDT) 11122 (AAR)

  8. GST ·Rajasthan High Court · 10 Jun 2025
    Rajasthan High Court Expunges AAAR Remarks on ITC for Refurbished Used Cars, Restricts Authority to Grounds Raised in Appeal

    Tej Jain vs. Chief Commissioner of CGST

    (2025) TaxCorp(IDT) 11121 (HC-RAJASTHAN)

  9. GST ·AAR · 10 Jun 2025
    Maharashtra AAR Determines Custom-Built Exhaust After Treatment System (ATS) for Automobiles as Motor Vehicle Parts Under Heading 8708, Not Machinery Under 8421

    In the matter of Cummins Technologies India Pvt. Ltd.

    (2025) TaxCorp(IDT) 11120 (AAR)

  10. GST ·Delhi High Court · 10 Jun 2025
    Delhi High Court Rebukes Revenue for Non-Compliance; Orders Expeditious GST Refund on Employee Secondment Without Raised Invoice

    Thales India Private Limited. Vs. Assistant Commissioner of GST, Delhi

    (2025) TaxCorp(IDT) 11119 (HC-DELHI)

  11. GST ·Allahabad High Court · 10 Jun 2025
    Allahabad High Court Invalidates Successive GST Notices by Same Officer: Fresh Notice Under Section 74 Quashed Due to Procedural Irregularity After Initial Section 73 Proceedings

    Bharat Mint & Allied Chemicals Vs. State of UP & Anr.

    (2025) TaxCorp(IDT) 11118 (HC-ALLAHABAD)

  12. GST ·AAR · 09 Jun 2025
    AAR Maharashtra: Separate Contractual Entities and Absence of Goods Transfer Bars ‘Composite Supply’ Classification for Rail Track Testing at SDSC

    In the matter of Gantrex India Crane Rails Pvt. Ltd.

    (2025) TaxCorp(IDT) 11116 (AAR)

  13. GST ·Madras High Court · 09 Jun 2025
    Madras High Court Mandates GST Officers to Ensure Effective Service of Notices Beyond Portal Upload Before Passing Ex Parte Orders

    Namasivaya Auto Parts vs The Deputy State Tax Officer I

    (2025) TaxCorp(IDT) 11115 (HC-MADRAS)

  14. GST ·Delhi High Court · 09 Jun 2025
    Delhi High Court Remands IGST Levy on Intra-Company Expenses for Reconsideration in Light of Recent Circular and Judicial Precedent

    Kei Industries Limited vs UOI & ors

    (2025) TaxCorp(IDT) 11114 (HC-DELHI)

  15. GST ·AAR · 09 Jun 2025
    Odisha AAR Confirms 18% GST on Leasing of Goods Transport Vehicles Without Operator: No Transfer of Ownership or Right to Use

    In the matter of Shreyans Logistics Pvt. Ltd.

    (2025) TaxCorp(IDT) 11113 (AAR)

  16. GST ·AAR · 09 Jun 2025
    Maharashtra AAR Rules Separate GST Treatment for Each Raymond Realty Tower Based on RERA and Project Progress; Only Few Towers Eligible for 12% Concessional Rate

    In the matter of Raymond Ltd.

    (2025) TaxCorp(IDT) 11112 (AAR)

  17. GST ·Calcutta High Court · 06 Jun 2025
    Calcutta High Court Affirms Right of Assessee to Appeal Detention under GST: Cross-Examination of Supplier Permitted Where Consignor Disclaims Transaction

    Sandip Kumar Pandey & Anr. vs. The Assistant Commissioner of State Tax

    (2025) TaxCorp(IDT) 11110 (HC-CALCUTTA)

  18. GST ·Delhi High Court · 06 Jun 2025
    Delhi High Court Upholds GST Registration Cancellation; Assessee Directed to File Statutory Appeal Under Section 107

    Asian Traders . Vs. Superintendent, Range -III, CGST & ors.

    (2025) TaxCorp(IDT) 11109 (HC-DELHI)

  19. GST ·Calcutta High Court · 06 Jun 2025
    Calcutta High Court Quashes Ex Parte GST Demand, Orders Fresh Appellate Consideration for Assessee Citing Denial of Hearing and Tribunal Non-constitution

    Ashok Kumar Saha Vs. Union of India & Ors

    (2025) TaxCorp(IDT) 11108 (HC-CALCUTTA)

  20. GST ·Allahabad High Court · 06 Jun 2025
    Allahabad High Court Sets Aside GST Adjudication Order for Violation of Natural Justice: Passing Order on Unscheduled Date Without Hearing Termed Invalid

    Sun Glass Works Pvt. Ltd. vs. The State of U.P.

    (2025) TaxCorp(IDT) 11107 (HC-ALLAHABAD)

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