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Landmark Rulings

All landmark rulings

21,215 rulings

  1. GST ·Orissa High Court · 14 Apr 2025
    Quashing of VAT TDS Transition: Orissa HC Upholds Rights of Government Contractor

    East Coast Constructions & Industries Limited Vs State of Odisha and others

    (2025) TaxCorp(IDT) 10770 (HC-ORISSA)

  2. GST ·Patna High Court · 14 Apr 2025
    Patna High Court Rules Against Physical Delivery Requirement for Input Tax Credit Eligibility Under CGST/BGST Act

    Sane Retails Private Limited vs The State of Bihar & Ors

    (2025) TaxCorp(IDT) 10764 (HC-PATNA)

  3. GST ·Kerala High Court · 11 Apr 2025
    Kerala High Court Upholds Mutuality Principle, Invalidates GST Taxation on IMA's Services to Members

    Indian Medical Association vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10763 (HC-KERALA)

  4. GST ·Madras High Court · 11 Apr 2025
    Madras High Court Overturns Assessment Orders Citing Breach of Natural Justice; Assessing Authority Must Reconsider Disputed Tax Recovery Claims

    M. Sampath vs. Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 10762 (HC-MADRAS)

  5. GST ·Allahabad High Court · 11 Apr 2025
    Bail Granted in Economic Offences Case: Allahabad HC Considers Parity and Nature of Charges in Decision

    Gourav Jain & Vikrant Singhal vs. UOI

    (2025) TaxCorp(IDT) 10761 (HC-ALLAHABAD)

  6. GST ·Karnataka High Court · 11 Apr 2025
    Karnataka High Court Overturns Assessment Order, Orders Fresh Consideration for GST Amnesty Scheme Claims

    Sree Balaji Packaging Industry vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10760 (HC-KARNATAKA)

  7. GST ·Kerala High Court · 11 Apr 2025
    Kerala High Court Grants Interim Relief in GSTR Mismatch Dispute; Addresses Human Error in Tax Filings

    US Technology International Pvt. Ltd vs State of Kerala

    (2025) TaxCorp(IDT) 10754 (HC-KERALA)

  8. GST ·Allahabad High Court · 11 Apr 2025
    Allahabad HC Nullifies Tax Demand Against Deceased Taxpayer, Stresses Legal Representation Notification Requirement

    Amit Kumar Sethia (Deceased) vs. State of U.P. & Anr.

    (2025) TaxCorp(IDT) 10753 (HC-ALLAHABAD)

  9. GST ·Madras High Court · 11 Apr 2025
    Madras High Court Rebukes Assessment Order for Violation of Natural Justice

    US Electricals vs. Assistant Commissioner

    (2025) TaxCorp(IDT) 10752 (HC-MADRAS)

  10. GST ·Madras High Court · 11 Apr 2025
    Madras HC Dismisses Writ Petition on Triple Assessment Orders, Highlights Links to Non-Existent Dealers in Input Tax Credit Claims

    R.M.K Enterprises vs. The State Tax Officer & Anr.

    (2025) TaxCorp(IDT) 10751 (HC-MADRAS)

  11. GST ·AAR · 11 Apr 2025
    Tamil Nadu AAR Determines Supply of Local Transportation and Related Services Constitute 18% GST Works Contract for HVDC Project

    In the Matter of Hitachi Energy India Ltd

    (2025) TaxCorp(IDT) 10750 (AAR)

  12. GST ·AAR · 11 Apr 2025
    Maharashtra AAR Rules Geo Membrane as Textile Article, Levies 12% GST Instead of 18%

    In the matter of Lamifabs & Papers Pvt. Ltd.

    (2025) TaxCorp(IDT) 10745 (AAR)

  13. GST ·AAR · 11 Apr 2025
    Maharashtra AAR Rules Renting Residential Properties for Government Hostel Exempt from GST

    In the matter of Ravindra Navnath Satpute (Dewoo Engineers)

    (2025) TaxCorp(IDT) 10744 (AAR)

  14. GST ·AAR · 11 Apr 2025
    AAR Determines Geometry Compass Box Supply as Mixed Supply Taxable at 18% GST

    In the Matter of Amardeep Udyog

    (2025) TaxCorp(IDT) 10743 (AAR)

  15. GST ·AAR · 11 Apr 2025
    Maharashtra AAR Declares Assignment of Leasehold Land to Hyundai Taxable Under GST, Stipulating 18% Rate

    In the matter of General Motors India Pvt Ltd

    (2025) TaxCorp(IDT) 10742 (AAR)

  16. GST ·AP High Court · 08 Apr 2025
    Telangana HC Invalidates GST Show Cause Notice, Upholding Principles of Natural Justice

    Nice Enterprises Vs The Deputy Commissioner (ST)

    (2025) TaxCorp(IDT) 10741 (HC-AP)

  17. GST ·AAR · 10 Apr 2025
    Maharashtra AAR Determines Lear Automotive’s Employee Subsidies for Canteen and Transport Subject to GST, Blocks Input Tax Credit

    In the matter of Lear Automotive India Pvt Ltd.

    (2025) TaxCorp(IDT) 10740 (AAR)

  18. GST ·AAR · 10 Apr 2025
    Maharashtra AAR Rules Canteen Services to Employees Are Taxable Supplies; Denies Input Tax Credit for Transportation Facilities

    In the matter of Kion India Pvt. Ltd.

    (2025) TaxCorp(IDT) 10739 (AAR)

  19. GST ·Madras High Court · 10 Apr 2025
    Ruling on Entitlement of Railway Contractors to ITC Benefits Upheld by Madras HC

    UOI vs Indra Industries

    (2025) TaxCorp(IDT) 10738 (HC-MADRAS)

  20. GST ·Jharkhand High Court · 09 Apr 2025
    Jharkhand High Court Overturns Rejection of Coal Cess Refund for Steel Manufacturer, Citing Misinterpretation of CGST Framework

    TATA Steel Ltd Vs. State of Jharkhand & Ors.

    (2025) TaxCorp(IDT) 10737 (HC-JHARKHAND)

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