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Landmark Rulings

All landmark rulings

21,215 rulings

  1. GST ·AAR · 16 May 2025
    Gujarat AAR Declines to Entertain Advance Ruling on Refund Eligibility Linked to Inverted Duty Structure for Clay Suppliers

    In the matter of Saket International

    (2025) TaxCorp(IDT) 11025 (AAR)

  2. GST ·AAR · 13 May 2025
    Dispute Arises on GST Rate for Bus Body Building on Tipper Trucks: AAR Rajasthan Members Issue Conflicting Rulings

    In the matter of Kamal Coachworks Pvt. Ltd.

    (2025) TaxCorp(IDT) 11024 (AAR)

  3. GST ·Orissa High Court · 12 May 2025
    Orissa High Court Halts ITC Recovery Against Dealer: Retrospective Cancellation of Supplier’s GST Registration Not Sufficient for Disallowance

    Aditya Craft & Papers Pvt. Ltd. Vs Principal Commissioner Central GST

    (2025) TaxCorp(IDT) 11023 (HC-ORISSA)

  4. GST ·AAR · 17 May 2025
    West Bengal AAAR Remands Industrial Park Infrastructure Supply Classification to AAR for Fresh Examination in Light of SC's Bharti Airtel Ruling

    In the matter of TCG Urban Infrastructure Holdings

    (2025) TaxCorp(IDT) 11018 (AAR)

  5. GST ·Orissa High Court · 16 May 2025
    Orissa High Court Sets Aside Disallowance of ITC to Kerosene Oil Distributor, Faults Authorities for Denial of Opportunity and Lack of Evidence

    Shree Jagannath Traders vs. The Chief Commissioner GST

    (2025) TaxCorp(IDT) 11017 (HC-ORISSA)

  6. GST ·Bombay High Court · 16 May 2025
    Bombay High Court Nullifies GST Refund Recovery Order for EOU; Emphasizes Strict Adherence to Section 73 and Rule 142 Procedures

    Power Engineering (India) Pvt Ltd vs UOI

    (2025) TaxCorp(IDT) 11016 (HC-BOMBAY)

  7. GST ·Allahabad High Court · 16 May 2025
    Allahabad High Court Refuses to Entertain Writ Against GST ITC Fraud Allegations, Upholds Section 74 Proceedings for Non-Existent Supplier Transactions

    Reliable Trading Company vs. Joint Director Directorate General of GST

    (2025) TaxCorp(IDT) 11015 (HC-ALLAHABAD)

  8. GST ·AAR · 16 May 2025
    Gujarat AAR Denies ITC on Imported Spare Parts Used for Warranty Repairs, Despite IGST Credit in GSTR-2B

    In the matter of Enerzi Microwave Systems Pvt Ltd.

    (2025) TaxCorp(IDT) 11014 (AAR)

  9. GST ·AAR · 16 May 2025
    Gujarat AAR Determines 'Sada Tambaku with Lime' is Taxable Under HSN 2403 99 10 with 28% GST and Compensation Cess

    In the matter of Zen Tobacco Pvt Ltd.

    (2025) TaxCorp(IDT) 11009 (AAR)

  10. GST ·Bombay High Court · 16 May 2025
    Court Quashes Provisional Attachment of Bank Accounts Under CGST Act: Revenue Failed to Justify Action

    Shubh Corporation. Versus State of Maharashtra & Ors.

    (2025) TaxCorp(IDT) 11008 (HC-BOMBAY)

  11. GST ·Delhi High Court · 16 May 2025
    Delhi HC Directs DGGI to Investigate Alleged Input Tax Credit Abuse Amid Commonalities with Prior Cases

    Ramesh Kumar Wadhera vs. DGGI

    (2025) TaxCorp(IDT) 11007 (HC-DELHI)

  12. GST ·AP High Court · 16 May 2025
    Telangana High Court Allows 22-Day Delay in Filing Appeal on AAR Ruling Regarding Taxability of Hostel Rent for Weaker Sections

    Navya Nuchu vs. Telangana AAAR

    (2025) TaxCorp(IDT) 11006 (HC-AP)

  13. GST ·Madras High Court · 16 May 2025
    Madras HC Condones Delays in Filing Appeals Due to Ill-health and Auditor Inaction

    Annai Velanganni Industries vs. The State Tax Officer

    (2025) TaxCorp(IDT) 11005 (HC-MADRAS)

  14. GST ·Calcutta High Court · 15 May 2025
    Calcutta HC Rules on Writ Petition Contesting Recovery via Section 75(12) of WBGST Act, Mandates Adherence to Standard Recovery Procedures

    Kuddus Ali, Proprietor of M/s. Kuddus Ali Construction. -Vs.- The Assistnat Commissioner of Central Tax, Maldah CGST & CX Division, Siliguri Commissionerate. & Ors

    (2025) TaxCorp(IDT) 11000 (HC-CALCUTTA)

  15. GST ·MP High Court · 15 May 2025
    Madhya Pradesh HC Clarifies GST Exclusion from Minimum Wages in Manpower Services

    Blue Caps Total Security Services Vs State of Madhya Pradesh and others

    (2025) TaxCorp(IDT) 10999 (HC-MP)

  16. GST ·Delhi High Court · 15 May 2025
    Delhi High Court Upholds GST Imposition on Full Amount for Fund Expenses by Investment Manager; Assigns Factual Examination to Appellate Authority

    DMI Alternatives Private Limited vs Additional Commissioner (Adjudication) & ors

    (2025) TaxCorp(IDT) 10998 (HC-DELHI)

  17. GST ·AAR · 13 May 2025
    Groundnuts Heating Deemed Roasting by Rajasthan AAR; GST Classification at Stake

    In the matter of Sitaram Kumhar

    (2025) TaxCorp(IDT) 10997 (AAR)

  18. GST ·AAR · 13 May 2025
    Rajasthan AAR Declares Agricultural Machinery Blades Subject to 18% GST Classification under Chapter 82.08, Rejects Lower Rate Claims

    In the matter of Neel Kamal Gera

    (2025) TaxCorp(IDT) 10996 (AAR)

  19. GST ·AAR · 14 May 2025
    No Input Tax Credit Admissible for Construction Inputs in Factory Expansion: Gujarat AAR Decision

    In the matter of HMSU Rollers (India) Pvt. Ltd.

    (2025) TaxCorp(IDT) 10990 (AAR)

  20. GST ·Jharkhand High Court · 14 May 2025
    Jharkhand HC Declares Scrutiny Notices for GST Transactions Unsupported by Law

    Sri Ram Stone Works & Ors. vs. State of Jharkhand

    (2025) TaxCorp(IDT) 10989 (HC-JHARKHAND)

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