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Landmark Rulings

All landmark rulings

21,215 rulings

  1. GST ·AAR · 23 May 2025
    West Bengal AAR Holds Rooftop Solar Power Plant Contracts as Immovable Works Contract: GST at 70:30 Ratio on Goods and Services

    In the matter of Sunshell Power

    (2025) TaxCorp(IDT) 11060 (AAR)

  2. GST ·Gauhati High Court · 23 May 2025
    Gauhati High Court Upholds Statutory Cap on GST Instalments: Assessee’s Plea for 48 Monthly Instalments Rejected; Permitted to Apply for 24 under Section 80

    Jitu Enterprises and Sounds Service vs Union of India & Anr

    (2025) TaxCorp(IDT) 11059 (HC-GAUHATI)

  3. GST ·Supreme Court · 23 May 2025
    Supreme Court Affirms Conditional Right to Cross-Examination in GST Evasion Cases: Relief for Assessee to Argue All Grounds Before Appellate Authority

    Vallabh Textiles vs. Additional Commissioner, Central Tax

    (2025) TaxCorp(IDT) 11058 (SC)

  4. GST ·Karnataka High Court · 22 May 2025
    Karnataka High Court Quashes GST Refund Rejection Based Solely on Officers’ Cadre Parity, Orders Fresh Appellate Review

    Hitachi Energy India Ltd. vs. Joint Commissioner of Commercial Taxes

    (2025) TaxCorp(IDT) 11053 (HC-KARNATAKA)

  5. GST ·J&K High Court · 22 May 2025
    J&K & Ladakh High Court Denies Interest on Security Deposit Refund to Johnsons Lifts; Finds No Basis for Writ Petition Post Attainment of Finality in Appellate Order

    Johnsons Lifts P Ltd vs UT of J&K and ors.

    (2025) TaxCorp(IDT) 11052 (HC-J&K)

  6. GST ·Karnataka High Court · 22 May 2025
    Karnataka High Court Orders IGST Refund with Interest to Columbia Sportswear India, Distinguishes Export Services from Intermediary Role

    Columbia Sportswear India Sourcing Pvt. Ltd. Vs UOI & ors

    (2025) TaxCorp(IDT) 11051 (HC-KARNATAKA)

  7. GST ·Gujarat High Court · 22 May 2025
    Gujarat High Court Clarifies GST Rate on Mango Pulp: 12% Applicable from July 1, 2017—Neither 5% Nor 18%

    Harshad Mango Products Pvt. Ltd. & Anr. Vs Union Of India & Ors.

    (2025) TaxCorp(IDT) 11050 (HC-GUJARAT)

  8. GST ·Bombay High Court · 22 May 2025
    Bombay High Court Nullifies GST Recovery for Lack of Proper Show Cause Notice, Emphasizes Mandatory Procedural Compliance under Section 73(1) and Rule 142

    Power Engineering (India) Private Ltd. Vs. Union of Indian

    (2025) TaxCorp(IDT) 11049 (HC-BOMBAY)

  9. GST ·Supreme Court · 21 May 2025
    Supreme Court Upholds Penalty under GST for Non-Filing of Returns, Emphasizes Suppression of Facts Even Without Fraud

    Sriba Nirman Company vs The Commissioner (Appeals), Guntur, Central Tax and Customs & ors.

    (2025) TaxCorp(IDT) 11045 (SC)

  10. GST ·Supreme Court · 21 May 2025
    Supreme Court Upholds GST Pre-Deposit Through Electronic Credit Ledger: Major Relief for Taxpayers

    UOI vs. Yasho industries Ltd

    (2025) TaxCorp(IDT) 11044 (SC)

  11. GST ·MP High Court · 21 May 2025
    Indore Bench of MP High Court Affirms Territorial Jurisdiction in GST ITC Dispute Despite Bhopal-Based Assessing Authority; Dismisses Writ Petition on Availability of Alternate Remedy

    Goyal Trading Co vs UOI & ors

    (2025) TaxCorp(IDT) 11043 (HC-MP)

  12. GST ·Allahabad High Court · 21 May 2025
    Allahabad High Court Nullifies Premature Recovery from ECL/ECL After Appeal Dismissal, Highlights Section 78 Mandate of Three-Month Recovery Moratorium and Pre-Deposit Stay Under Section 112(9)

    S.A.B. Engg Works vs. State of U.P. & Anr.

    (2025) TaxCorp(IDT) 11042 (HC-ALLAHABAD)

  13. GST ·Delhi High Court · 21 May 2025
    Delhi High Court Upholds Validity of GST Show Cause Notice Despite Alleged Defects in Tax Computation Against Multiple Assessees, Including Chartered Accountant

    Sulender Shah and Anr vs Additional Commissioner/Joint Commissioner, CGST Delhi and Anr

    (2025) TaxCorp(IDT) 11041 (HC-DELHI)

  14. GST ·P&H High Court · 20 May 2025
    Punjab and Haryana High Court Orders Bail for Bhumi Steel Traders Owner in Alleged Rs.18.22 Crore GST Fraud, Emphasizing Right to Speedy Trial

    Arvind Kumar vs DGGI

    (2025) TaxCorp(IDT) 11036 (HC-P&H)

  15. GST ·AAR · 20 May 2025
    West Bengal AAR Decides 18% GST Rate Applicable on Multiplex Construction; Sub-leasing Not Treated as Sale, Accommodation Service Exemption Not Available

    In the matter of Om Prakash Mahawar

    (2025) TaxCorp(IDT) 11035 (AAR)

  16. GST ·Allahabad High Court · 20 May 2025
    Allahabad High Court Rejects Bail for Defaulters Who Ignored Supreme Court’s Surrender Directive Amid COVID-19 Interim Bail Withdrawals

    Dushyant Chaudhary vs. UOI & Anr.

    (2025) TaxCorp(IDT) 11034 (HC-ALLAHABAD)

  17. GST ·Calcutta High Court · 20 May 2025
    Calcutta High Court Orders Recredit of GST Ledgers Following Unavailability of Appellate Tribunal; Upholds Assessee’s Right to Appeal

    Jyoti Tar Products Pvt. Ltd. & Anr. vs. The Deputy Commissioner of State Tax

    (2025) TaxCorp(IDT) 11033 (HC-CALCUTTA)

  18. GST ·Delhi High Court · 20 May 2025
    Delhi High Court Overturns Retrospective GST Registration Cancellation Where Assessee's Application for Voluntary Deregistration Was Pending

    Garg Candle Works. Vs. Commissioner, Delhi GST and Anr

    (2025) TaxCorp(IDT) 11032 (HC-DELHI)

  19. GST ·Uttarakhand High Court · 19 May 2025
    Uttarakhand High Court Criticizes Revenue’s Premature Personal Hearing Demand in GST Proceedings, Orders Re-assessment from Show Cause Notice Stage

    Modine Thermal Systems Private Limited vs. State of Uttarakhand and Others

    (2025) TaxCorp(IDT) 11027 (HC-UTTARAKHAND)

  20. GST ·Supreme Court · 19 May 2025
    Supreme Court Upholds Gujarat HC Ruling: 'Fusible Interlining Cloth' to Be Classified as Textile Fabric under Chapters 50-55, 58 or 60 of GST Tariff, Not Heading 5903; Revenue’s SLP Dismissed for Delay and Lack of Merit

    UOI & ors vs Girish Pravinbhai Rathod (Jay Ambey) & anr

    (2025) TaxCorp(IDT) 11026 (SC)

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