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Landmark Rulings

All landmark rulings

21,207 rulings

  1. GST ·Calcutta High Court · 06 Jun 2025
    Calcutta High Court Directs Exhaustion of Statutory Remedies After Declining to Interfere in Demand Order Passed Without Adequate Reply

    G.P. Tronics Private Limited & anr. Vs. State of West Bengal & ors.

    (2025) TaxCorp(IDT) 11106 (HC-CALCUTTA)

  2. GST ·Madras High Court · 05 Jun 2025
    Madras High Court Bars Tamil Nadu Housing Board from Imposing Additional 5% GST on Fully Paid Home Buyers: Refunds Ordered for Excess GST Collected

    D. Hamsa Sundaramoorthy, vs The Managing Director, Tamilnadu Housing Board & Ors

    (2025) TaxCorp(IDT) 11104 (HC-MADRAS)

  3. GST ·Madras High Court · 05 Jun 2025
    Madras HC Grants Relief to Assessee for Inadvertent Duplicate E-Way Bills, Orders Acceptance of Time-Barred Appeal Upon Partial Tax Payment

    Ganesh Engineering vs The Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 11103 (HC-MADRAS)

  4. GST ·Delhi High Court · 04 Jun 2025
    Delhi High Court Upholds GST Authority’s Order in Rs 155 Crore ITC Fraud, Clarifies Scope of Adjournments and Writ Jurisdiction in Complex Tax Evasion Cases

    MHJ Metaltechs Private Limited Vs. CGST, Delhi South

    (2025) TaxCorp(IDT) 11098 (HC-DELHI)

  5. GST ·Delhi High Court · 04 Jun 2025
    Delhi High Court Upholds Mandatory Pre-Deposit for Appeals in Fraudulent ITC Availment Cases; No Waiver Granted Despite Financial Hardship

    Rohan Aggarwal vs. Commissioner of CGST

    (2025) TaxCorp(IDT) 11097 (HC-DELHI)

  6. GST ·Delhi High Court · 04 Jun 2025
    Delhi High Court Directs Assessee to Exhaust Statutory Appeal Against ITC Fake Invoice Allegations Involving Rs. 172 Crores; Factual Nexus with Queen Pin Left for Appellate Authority

    Standard Cartons Pvt. Ltd. vs. Office of the Commissioner Central Tax

    (2025) TaxCorp(IDT) 11096 (HC-DELHI)

  7. GST ·Allahabad High Court · 04 Jun 2025
    Allahabad High Court Grants Bail in Large-Scale Fake ITC Scam, Emphasizes Need for Trial to Test Confessional Statements

    Gaurav Vs. Union of India

    (2025) TaxCorp(IDT) 11095 (HC-ALLAHABAD)

  8. GST ·Delhi High Court · 04 Jun 2025
    Delhi High Court Uncovers Massive Fraud in GST Writ Petitions; Orders FIRs Against Imposters and Proposes Mandatory Deponent Photographing

    S R Enterprises Vs Pr. Commissioner of Goods and Service Tax, East Delhi

    (2025) TaxCorp(IDT) 11094 (HC-DELHI)

  9. GST ·HP High Court · 12 May 2025
    Himachal Pradesh High Court Dismisses Writ Against GST Show Cause Notice on ITC Recovery, Emphasizes Exhaustion of Statutory Remedies

    Himalaya Wellness Company Vs Union of India & Ors.

    (2025) TaxCorp(IDT) 11093 (HC-HP)

  10. GST ·Supreme Court · 12 May 2025
    Supreme Court Upholds Delhi HC Ruling: Excessive Blocking of Electronic Credit Ledger ITC Under Rule 86A Unsustainable; Limits Revenue’s Power

    Commissioner Of Central Tax And Gst Delhi North & Ors Vs Raghav Agarwal

    (2025) TaxCorp(IDT) 11092 (SC)

  11. GST ·Gujarat High Court · 10 May 2025
    Gujarat High Court Stays Recovery of Compensation Cess at 160% on Tobacco Exports to Merchant Exporters; Calls for GST Council Review to Align Cess Exemptions

    Sopariwala Export Private Limited vs Joint Commissioner, CGST & Central Excise

    (2025) TaxCorp(IDT) 11091 (HC-GUJARAT)

  12. GST ·Chhattisgarh High Court · 27 May 2025
    Chhattisgarh High Court Refuses Writ Against Demand Order for GST Non-Compliance; Directs Assessee to Exhaust Statutory Remedies

    Mayasheel Retail India Limited vs The State of Chhattisgarh & Others

    (2025) TaxCorp(IDT) 11090 (HC-CHHATTISGARH)

  13. GST ·Madras High Court · 26 May 2025
    Madras High Court Upholds Temporary Restrictions on ITC Availment under Rule 36(4) of CGST Rules; Challenge to Constitutionality Dismissed

    L & T Geostructure LLP Vs Union of India an Ors

    (2025) TaxCorp(IDT) 11089 (HC-MADRAS)

  14. GST ·Delhi High Court · 26 May 2025
    Delhi High Court Directs Assessee to File Statutory Appeal Against ITC Demand Based on Place of Supply; Acknowledges ITC Entitlement Not Disputed

    Infiniti Retail Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11088 (HC-DELHI)

  15. GST ·Gujarat High Court · 26 May 2025
    Gujarat High Court Allows Refund of Compensation Cess Paid on Coal Used for Export Production, Rejects Revenue’s Reliance on Circulars

    Patson Papers Private Limited Vs Union Of India & Ors

    (2025) TaxCorp(IDT) 11087 (HC-GUJARAT)

  16. GST ·Karnataka High Court · 26 May 2025
    Karnataka High Court Nullifies GST Ex-Parte Order for Lack of Proper SCN Service; Directs Fresh Adjudication by Tax Authorities

    Mahalakshmi Steel Corporation Vs. Joint Commissioner of Commercial Taxes & Anr.

    (2025) TaxCorp(IDT) 11085 (HC-KARNATAKA)

  17. GST ·Delhi High Court · 26 May 2025
    Delhi High Court Sets Aside Assessment Order of Rs. 2 Crores for Violation of Natural Justice: Sales Tax Officer Failed to Consider Assessee’s Reply and Deny Personal Hearing

    Kiran Agrawal vs. Govt. NCT of Delhi

    (2025) TaxCorp(IDT) 11084 (HC-DELHI)

  18. GST ·Karnataka High Court · 26 May 2025
    Karnataka High Court Quashes GST Recovery Order Issued Without Hearing Assessee, Directs Re-adjudication from Reply Stage

    MBB Labs Pvt Ltd. Vs. Assistant Commissioner of Commercial Taxes & Anr.

    (2025) TaxCorp(IDT) 11083 (HC-KARNATAKA)

  19. GST ·Karnataka High Court · 26 May 2025
    Karnataka High Court Quashes Rs. 5.11 Crore GST Demand, Orders Re-adjudication Due to Non-Service of DRC-01A and SCN

    Mantagouda Biradar Vs. Assistant Commissioner of Commercial Taxes & Anr.

    (2025) TaxCorp(IDT) 11082 (HC-KARNATAKA)

  20. GST ·Delhi High Court · 26 May 2025
    Delhi High Court Nullifies GST Adjudication Order for FY 2019-20: Orders Re-adjudication Due to Lack of Opportunity and Portal Accessibility

    Etemad Cargo vs. Assistant Commissioner

    (2025) TaxCorp(IDT) 11081 (HC-DELHI)

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