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Landmark Rulings

All landmark rulings

21,215 rulings

  1. GST ·Orissa High Court · 11 Feb 2025
    Blocking of Future Input Tax Credit Under Rule 86A: Orissa High Court Adjudicates on Timeliness and Procedural Validity

    Atulya Minerals Vs. Commissioner of State Tax & Ors.

    (2025) TaxCorp(IDT) 10346 (HC-ORISSA)

  2. GST ·Allahabad High Court · 11 Feb 2025
    Allahabad HC Rules Against Dual Taxation on Payments Already Subject to GST

    Snowwhite Infrastructure Pvt. Ltd. Vs. Union Of India & Ors.

    (2025) TaxCorp(IDT) 10345 (HC-ALLAHABAD)

  3. GST ·Madras High Court · 11 Feb 2025
    Madras HC Upholds Assessee's Voluntary Pre-Deposit Payment Under GST DRC-03

    AR Foundations Private Limited Vs. The Appellate Deputy Commissioner (ST) – Chennai II

    (2025) TaxCorp(IDT) 10344 (HC-MADRAS)

  4. GST ·Karnataka High Court · 11 Feb 2025
    Karnataka High Court Permits Appeal After Brief Delay, Criticizes FAA's Approach to Discretionary Powers

    Deepak Stores Pvt. Ltd. vs. The Joint Commissioner

    (2025) TaxCorp(IDT) 10343 (HC-KARNATAKA)

  5. GST ·Madras High Court · 11 Feb 2025
    Madras HC Reinstates Suspension of GST Registration Pending Final Determination in ITC Misuse Case

    Steel Track Vs. The Assistant Commissioner of GST & Ors.

    (2025) TaxCorp(IDT) 10342 (HC-MADRAS)

  6. GST ·Delhi High Court · 11 Feb 2025
    Delhi High Court Upholds Strict Adherence to CGST Appeal Timelines, Dismissing Writ Petitions on Delay Grounds

    Addichem Speciallity LLP vs Special Commissioner I, Department Of Trade and Taxes and anr.

    (2025) TaxCorp(IDT) 10341 (HC-DELHI) · Section 107

  7. GST ·Madras High Court · 11 Feb 2025
    Madras High Court Upholds GST Assessment Orders, Emphasizes Burden of Proof on Recipients for ITC Claims

    Devi Traders vs. The State Tax Officer

    (2025) TaxCorp(IDT) 10340 (HC-MADRAS)

  8. GST ·AP High Court · 11 Feb 2025
    Andhra Pradesh HC Enforces Mandatory Time Limits in APGST Act, Invalidates Late SCN

    The Cotton Corporation of India Vs Assistant Commissioner (ST) (Audit) (FAC) and Ors

    (2025) TaxCorp(IDT) 10339 (HC-AP)

  9. GST ·AAR · 11 Feb 2025
    Clarifies Non-Taxability of IGST on Settlement Fees to Australian Oil & Gas Regulators

    In the matter of GSPC (JPDA) Ltd.

    (2025) TaxCorp(IDT) 10338 (AAR)

  10. GST ·Kerala High Court · 07 Feb 2025
    Kerala High Court Declares Cash Seizure by GST Department Illegal, Orders Immediate Return of Funds

    Centre C Edtech Pvt. Ltd. vs. The Intelligence Officer

    (2025) TaxCorp(IDT) 10314 (HC-KERALA)

  11. GST ·Allahabad High Court · 07 Feb 2025
    Calcutta High Court Ruling Overturns Input Tax Credit Denial, Highlights Certificate Validity According to CBIC Circular

    Bhagwan Das Agrahari vs. State Of U.P. And 2 Others

    (2025) TaxCorp(IDT) 10313 (HC-ALLAHABAD)

  12. GST ·Allahabad High Court · 07 Feb 2025
    Legal Crux of Allahabad High Court's Judgment: Revisional Authority's Order Quashed for Lack of Clarity and Maintainability

    Buddha Resorts Private Limited Vs. Chief Commissioner of GST & Anr

    (2025) TaxCorp(IDT) 10312 (HC-ALLAHABAD)

  13. GST ·Allahabad High Court · 07 Feb 2025
    E-way Bill Legitimacy Upheld by Allahabad HC: Quashes Seizure and Penalty Orders

    OSR Creation Vs. State of U.P. & Ors.

    (2025) TaxCorp(IDT) 10311 (HC-ALLAHABAD)

  14. GST ·Bombay High Court · 07 Feb 2025
    Bombay High Court Holds Revenue Accountable for Assessee’s Submissions on ITC Reversal in Taxability Dispute of Composite Supply of Textbooks and Platform Solutions

    Leadership Boulevard Pvt. Ltd. vs. Union of India & Ors

    (2025) TaxCorp(IDT) 10310 (HC-BOMBAY)

  15. GST ·Bombay High Court · 07 Feb 2025
    Allahabad HC Dismisses Writ Petition on Pokland Machine, Orders Relegation to Appeal

    TS-51-HCALL-2025-GST-HDB_Financial_Services_Limited

    (2025) TaxCorp(IDT) 10309 (HC-BOMBAY)

  16. GST ·Bombay High Court · 07 Feb 2025
    Decision on GST Refund Claims: Bombay HC Permits Adjustments in Filing Procedures

    Vodafone Idea Limited vs UOI & ors

    (2025) TaxCorp(IDT) 10308 (HC-BOMBAY)

  17. GST ·Jharkhand High Court · 06 Feb 2025
    Steel Authority of India’s Claim to Transitional VAT Credit Upheld by Jharkhand HC

    Steel Authority of India Ltd. vs. The State of Jharkhand

    (2025) TaxCorp(IDT) 10305 (HC-JHARKHAND)

  18. GST ·Jharkhand High Court · 06 Feb 2025
    Jharkhand HC Overrules Revenue's Denial of Pre-Deposit Refund for Late Application!

    BLA Infrastructure Private Limited vs. The State of Jharkhand & ors

    (2025) TaxCorp(IDT) 10304 (HC-JHARKHAND)

  19. GST ·Patna High Court · 05 Feb 2025
    Patna High Court Clarifies Appeal Process in Inverted Duty Structure Refund Claim Case for Electric Vehicle Manufacturer

    Ganpati Motors vs. The Chief Commissioner, Central GST and Central Excise

    (2025) TaxCorp(IDT) 10298 (HC-PATNA)

  20. GST ·AP High Court · 05 Feb 2025
    Andhra Pradesh High Court Declares CBIC Circular Restricting Refund of Unutilized ITC on Inverted Duty Structure Ultra Vires

    Gemini Edibles and Fats India Ltd. vs. The Assistant Commissioner of Central Taxes

    (2025) TaxCorp(IDT) 10297 (HC-AP)

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