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Landmark Rulings

All landmark rulings

21,215 rulings

  1. GST ·Supreme Court · 28 Mar 2025
    SC Dismisses Revenue's Appeal, Upholding Gujarat HC's Ruling on Refund Regulation for Inverted Duty Structure Services

    UOI & Ors Vs Ascent Meditech Ltd. & ors

    (2025) TaxCorp(IDT) 10649 (SC)

  2. GST ·Delhi High Court · 28 Mar 2025
    Delhi High Court Overturns GST Registration Revocation Due to Lack of Justification in Cancellation Process

    SK Enterprises vs. Principal Commissioner CGST

    (2025) TaxCorp(IDT) 10648 (HC-DELHI)

  3. GST ·P&H High Court · 28 Mar 2025
    Punjab & Haryana High Court Orders Reassessment of GST Demand Related to Excess ITC Claim by Deceased Taxpayer

    Anil Kumar (Through LR) Vs. State of Punjab & Ors.

    (2025) TaxCorp(IDT) 10647 (HC-P&H)

  4. GST ·Bombay High Court · 28 Mar 2025
    Bombay High Court Issues Interim Stay on GST Recovery for Duplicate Input Tax Credit Claims

    Rutu Enterprises vs. The State of Maharashtra

    (2025) TaxCorp(IDT) 10646 (HC-BOMBAY)

  5. GST ·Karnataka High Court · 28 Mar 2025
    Karnataka High Court Mandates Appellate Authority to Review Taxpayer's Appeal on Substance, Not Just Timeliness

    S.K. Takappa vs. The Assistant Commissioner

    (2025) TaxCorp(IDT) 10645 (HC-KARNATAKA)

  6. GST ·AAR · 28 Mar 2025
    GST Levy on Electricity and Water Charges Upheld by Telangana AAAR in Holiday Inn Case

    In the matter of Duet India Hotels Private Limited

    (2025) TaxCorp(IDT) 10644 (AAR)

  7. GST ·AAR · 28 Mar 2025
    Telangana AAAR Confirms ITC Reversal on Destroyed Inventory Amid Fire Incident, Referring to Section 17(5)

    In the matter of Geekay Wires Ltd

    (2025) TaxCorp(IDT) 10643 (AAR)

  8. GST ·Gujarat High Court · 28 Mar 2025
    Gujarat High Court Rejects Premature GST Refund Petition, Emphasizing Compliance with Invoicing Standards

    Ramila Govindbhai Patel & Ors. Vs. Principal Chief Commissioner, CGST Zone & Ors.

    (2025) TaxCorp(IDT) 10642 (HC-GUJARAT)

  9. GST ·Gujarat High Court · 28 Mar 2025
    Gujarat High Court Overturns Rejection of Tax Refund Due to Procedural Oversight in IGST Input Tax Credit Claim for SEZ Supplies

    ABN Industries vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10641 (HC-GUJARAT)

  10. GST ·Karnataka High Court · 28 Mar 2025
    Karnataka High Court Overturns Ex Parte GST Order Due to Service Issues, Remanding for Reassessment

    Drop Total Spirits Pvt. Ltd. vs. The Deputy Commissioner of Commercial Taxes (Audit)

    (2025) TaxCorp(IDT) 10640 (HC-KARNATAKA)

  11. GST ·Delhi High Court · 27 Mar 2025
    Delhi HC Upholds ITC Claim of Rs 5.65 Crores, Overturning Revenue's Disallowance Due to Supplier's Minor Error

    Braun Medical India Private Limited vs Union of India & Ors

    (2025) TaxCorp(IDT) 10639 (HC-DELHI)

  12. GST ·Gujarat High Court · 27 Mar 2025
    Challenge to GST Time-Extension Notification Dismissed by Punjab & Haryana HC

    Garg Rice Mills & Ors. vs. State of Punjab & Ors.

    (2025) TaxCorp(IDT) 10638 (HC-GUJARAT)

  13. GST ·Madras High Court · 27 Mar 2025
    Madras HC Upholds SEZ Unit's Right to Refund of Supplier-Paid Taxes Under Special Economic Zone Act, 2005, Subject to Factual Investigations

    Urjita Electronics Private Limited Vs The Joint Commissioner of GST and Central Excise (Appeals-II)

    (2025) TaxCorp(IDT) 10637 (HC-MADRAS)

  14. GST ·AAR · 27 Mar 2025
    Stipend Payments by Aggregator: Taxable as Non-Pure Agency in Tamil Nadu AAR Ruling

    In the matter of Logskim Solutions Pvt. Ltd.

    (2025) TaxCorp(IDT) 10636 (AAR)

  15. GST ·AAR · 27 Mar 2025
    Tamil Nadu AAR Rules Out ITC Eligibility for Steel Manufacturer on Solar Plant Investments, Classifying Electricity as Exempt Supply

    In the matter of Kanishk Steel Industries Ltd.

    (2025) TaxCorp(IDT) 10635 (AAR)

  16. GST ·Bombay High Court · 26 Mar 2025
    Bombay High Court Permits Taxpayers to Amend GSTR-01 for FY 2017-18: A Landmark Decision

    Brij Systems Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10629 (HC-BOMBAY)

  17. GST ·AP High Court · 26 Mar 2025
    Andhra Pradesh HC Overturns GST Assessment Order on Flavoured Milk, Classifies Under Lower Tax Rate of 5%

    Dodla Dairy Ltd Vs. The Additional Commissioner (State Tax) & Ors.

    (2025) TaxCorp(IDT) 10628 (HC-AP)

  18. GST ·AP High Court · 26 Mar 2025
    Andhra Pradesh High Court Quashes 12% GST Charge on Flavoured Milk, Directs 5% Taxation Aligning with Prior Ruling

    Dodla Dairy Limited Vs The Additional Commissioner State Tax And Appellate Authority and Others

    (2025) TaxCorp(IDT) 10627 (HC-AP)

  19. GST ·Supreme Court · 26 Mar 2025
    Supreme Court Upholds Taxpayer Rights as GSTR-01 Rectification Permitted; Revenue's SLP Dismissed Again

    Union of India & Ors vs. Brij Systems Ltd & Ors.

    (2025) TaxCorp(IDT) 10626 (SC)

  20. GST ·Supreme Court · 26 Mar 2025
    Supreme Court Upholds Rectification of GST Returns: Human Error Not Grounds for ITC Denial

    Central Board Of Indirect Taxes And Customs Vs Aberdare Technologies Private Limited & Ors

    (2025) TaxCorp(IDT) 10625 (SC)

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