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Landmark Rulings

All landmark rulings

21,215 rulings

  1. GST ·AAR · 05 Feb 2025
    Turnkey EPC Contracts Deemed Indivisible Despite Separate Work Orders

    In the matter of Thyssenkrupp Industrial Solutions (India) Pvt Ltd

    (2025) TaxCorp(IDT) 10296 (AAR)

  2. GST ·Gauhati High Court · 04 Feb 2025
    Gauhati High Court Nullifies Tax Demand Due to Inadequate Show Cause Notice Compliance

    Print Sales Company & Anr. vs State of Assam and Others

    (2025) TaxCorp(IDT) 10290 (HC-GAUHATI)

  3. GST ·Allahabad High Court · 04 Feb 2025
    Allahabad High Court Rules Detention Order Against Driver Violated Natural Justice Principles

    Sawarlal Agarwal vs State of Uttar Pradesh

    (2025) TaxCorp(IDT) 10289 (HC-ALLAHABAD)

  4. GST ·Bombay High Court · 04 Feb 2025
    Bombay High Court Quashes Provisional Attachment Order on Bank Account, Criticizes Lack of Proper Justification

    Goisu Realty Pvt. Ltd. vs. State of Maharashtra & Ors.

    (2025) TaxCorp(IDT) 10288 (HC-BOMBAY)

  5. GST ·Gujarat High Court · 03 Feb 2025
    Gujarat HC Upholds Revenue's Rejection of Late Compensation Cess Refund Application in Nitrocellulose Export Case

    Nitrex Chemicals India Ltd vs Assistant Commissioner Goods and Service Tax Division VIII Valsad

    (2025) TaxCorp(IDT) 10282 (HC-GUJARAT)

  6. GST ·Madras High Court · 31 Jan 2025
    Madras High Court Orders Taxpayer to Submit Returns Ahead of Registration Cancellation; Relying on Precedents from Suguna Cutpiece Center & Ors

    Kembanangounder Vimala Vs. The Assistant Commissioner

    (2025) TaxCorp(IDT) 10281 (HC-MADRAS)

  7. GST ·Madras High Court · 31 Jan 2025
    Madras High Court Overturns Tax Assessment Order; Assessees Granted Opportunity to Raise Objections by Depositing 25% of Disputed Tax

    Fazari Multicuisine Restaurant vs. The Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 10280 (HC-MADRAS)

  8. GST ·Madras High Court · 31 Jan 2025
    Madras High Court Overturns Tax Assessment Order, Favoring Assessee in ITC Dispute with Tax Authorities

    Sai Ram Packaging vs. The Assistant Commissioner

    (2025) TaxCorp(IDT) 10279 (HC-MADRAS)

  9. GST ·Gujarat High Court · 31 Jan 2025
    Gauhati HC Invalidates Summary SCN, Underlines Necessity of Proper Procedure under CGST Act

    Shri Shambhu Prasad vs. The State of Assam & Ors.

    (2025) TaxCorp(IDT) 10278 (HC-GUJARAT)

  10. GST ·AP High Court · 31 Jan 2025
    Andhra Pradesh HC Rules Invalidity of GST Orders Lacking DIN; Sets Precedent for Proper Procedure in Tax Assessments

    Sunrise Marine Services.vs The Assistant Commissioner St & Others

    (2025) TaxCorp(IDT) 10277 (HC-AP)

  11. GST ·AP High Court · 30 Jan 2025
    Andhra Pradesh HC Dismisses Writ Challenging Penalties Under GST Act; Upholds Invocation of Section 74 for Non-Compliance

    Sriba Nirman Company vs. The Commissioner (Appeals)

    (2025) TaxCorp(IDT) 10270 (HC-AP)

  12. GST ·Madras High Court · 30 Jan 2025
    Madras HC Grants Assessee the Right to Amend GSTR-3B and Directs Refund of Output Tax Liability, Setting Precedent for Transitional Credit Claims

    Dell International Services India Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10269 (HC-MADRAS)

  13. GST ·Gujarat High Court · 29 Jan 2025
    Gujarat HC Upholds Jurisdiction in GST Penalty Case Against Co-Noticees in Clandestine Tax Evasion Scheme

    S. Kushalchand International Pvt. Ltd. & Anr. Versus The Additional Director, Directorate General Of Goods And Service Tax Intelligence & Anr.

    (2025) TaxCorp(IDT) 10268 (HC-GUJARAT)

  14. GST ·Kerala High Court · 29 Jan 2025
    Kerala High Court Rules on Electronic Credit Ledger, Confirms Freedom in Input Tax Credit Application

    Maruthengal Moideen & ors vs State Tax Officer & ors

    (2025) TaxCorp(IDT) 10267 (HC-KERALA)

  15. GST ·Madras High Court · 29 Jan 2025
    Madras HC Upholds Confiscation Notice under CGST Act for Unauthorized Gold Transportation

    Mukti Gold Pvt Ltd vs State Tax Officer

    (2025) TaxCorp(IDT) 10266 (HC-MADRAS)

  16. GST ·Kerala High Court · 28 Jan 2025
    Kerala HC Urges Swift Adjudication for Release of Vehicles Carrying Industrial Kerosine Amid Tax Evasion Suspicions

    Peter Santosh Rodrigues vs. State Tax Officer & Anr.

    (2025) TaxCorp(IDT) 10265 (HC-KERALA)

  17. GST ·Allahabad High Court · 28 Jan 2025
    Quashing of Demand by Allahabad HC: Violation of Natural Justice in SCN Issuance Due to Lack of Foundational Document

    Star Facilities Management Ltd. vs. Deputy Commissioner State Tax

    (2025) TaxCorp(IDT) 10264 (HC-ALLAHABAD)

  18. GST ·Supreme Court · 27 Jan 2025
    Show Cause Notice Over GST Short-Payment Stayed by Supreme Court in Casino Case; Proceedings On Hold Until 2025

    Golden Peace Infrastructure Pvt. Ltd. & Anr. vs. The Assistant State Tax Officer

    (2025) TaxCorp(IDT) 10250 (SC)

  19. GST ·Madras High Court · 24 Jan 2025
    Madras High Court Overturns Disallowance of ITC Re-Credited by Assessee on Royalty Services Received from Government

    SRC Projects Pvt. Ltd. vs. The Assistant Commissioner of GST and Central Excise

    (2025) TaxCorp(IDT) 10249 (HC-MADRAS)

  20. GST ·Supreme Court · 24 Jan 2025
    Supreme Court Upholds Bombay HC Ruling in Tax Recovery Case Against Shipping Managers

    Union of India and ors. vs Shantanu Sanjay Hundekari and anr

    (2025) TaxCorp(IDT) 10248 (SC)

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