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Landmark Rulings

All landmark rulings

21,215 rulings

  1. GST ·Madras High Court · 17 Jan 2025
    Madras High Court Overturns Tax Assessment Order, Granting Assessee a Chance to Contest Short Payment Dispute Due to Procedural Lapses

    Westart Communication India Pvt. Ltd. Vs. The Deputy State Tax Officer-I

    (2025) TaxCorp(IDT) 10188 (HC-MADRAS)

  2. GST ·Madras High Court · 17 Jan 2025
    Madras High Court Strikes Down Demand Order, Declares Penalty Payment Adjustable to Petitioner’s Tax Liability

    RNYN Steel Vs. The Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 10187 (HC-MADRAS)

  3. GST ·Gauhati High Court · 17 Jan 2025
    Gauhati High Court Overturns Order Under GST Section 73(10): Clarity on Show Cause Notice Requirements Established

    Rohul Amin Akand vs State of Assam and ors

    (2025) TaxCorp(IDT) 10186 (HC-GAUHATI)

  4. GST ·Madras High Court · 17 Jan 2025
    Madras HC Vacates Assessment Order Conditional on 25% Tax Deposit Amid Dispute Over GSTR Variance

    VKD Stores vs. The State Tax Officer

    (2025) TaxCorp(IDT) 10185 (HC-MADRAS)

  5. GST ·Kerala High Court · 17 Jan 2025
    Kerala HC Directs Release of Seized Goods Pending Adjudication with Deposit of Fines Under CGST Act, 2017

    Shish Jewels Pvt Ltd vs The Joint Commissioner, Central Tax and Central Excise & Ors

    (2025) TaxCorp(IDT) 10184 (HC-KERALA)

  6. GST ·AP High Court · 14 Jan 2025
    Andhra Pradesh High Court Overturns Assessment Orders Due to Procedural Deficiencies in GST Assessment

    SD Exports vs. The State of Andhra Pradesh & Ors.

    (2025) TaxCorp(IDT) 10178 (HC-AP)

  7. GST ·Delhi High Court · 14 Jan 2025
    Delhi HC Protects Companies Against Impugned Show Cause Notices Related to Seconded Employees, Referencing Metal Corporation Judgment

    Thales India Pvt. Ltd. vs. Additional Commissioner of CGST

    (2025) TaxCorp(IDT) 10177 (HC-DELHI)

  8. GST ·AAR · 14 Jan 2025
    Gujarat AAAR Decision: ITC Denied for Input Services on DSV and SPV Maintenance

    In the matter of Sikka Ports & Terminals Ltd.

    (2025) TaxCorp(IDT) 10176 (AAR)

  9. GST ·AAR · 14 Jan 2025
    E-bike Leasing Classified as Transfer of Right to Use Goods with Applicable 18% Tax Rate

    In the matter of True Solar Pvt. Ltd

    (2025) TaxCorp(IDT) 10175 (AAR)

  10. GST ·Delhi High Court · 13 Jan 2025
    Delhi High Court Invalidates Cash Seizure Under CGST Act; Cites Legal Precedents to Reinforce Limitations on Revenue Powers

    Nand Kishore Gupta.vs The Additional Director General, DGGI & Others

    (2025) TaxCorp(IDT) 10174 (HC-DELHI)

  11. GST ·Bombay High Court · 15 Jan 2025
    Delhi High Court Overturns GST on License Fees for Electricity Commissions, Declares Regulatory Functions Non-Commercial

    Central Electricity Regulatory Commission vs Union of India & Ors

    (2025) TaxCorp(IDT) 10173 (HC-BOMBAY)

  12. GST ·Bombay High Court · 14 Jan 2025
    Bombay High Court Decides on GST Applicability for Second-Hand Goods, Upholds Show Cause Notice Generation for Art Collectors and Antique Transactions

    Safset Agencies Pvt. Ltd. vs. UOI

    (2025) TaxCorp(IDT) 10172 (HC-BOMBAY)

  13. GST ·Allahabad High Court · 14 Jan 2025
    Allahabad HC Invalidates GST Registration Cancellation Due to Procedural Irregularities in Non-Filing Notices

    Udai Associates vs. State of UP & 2 Ors.

    (2025) TaxCorp(IDT) 10171 (HC-ALLAHABAD)

  14. GST ·Gujarat High Court · 13 Jan 2025
    Interpretation of 'Local Authority' and 'Governmental Authority' Dismissed by Gujarat HC

    Nepra Resources Management Pvt. Ltd. & Anr vs. State of Gujarat & Anr.

    (2025) TaxCorp(IDT) 10170 (HC-GUJARAT)

  15. GST ·AP High Court · 13 Jan 2025
    AP High Court Rules Solar Power Projects Not Works Contracts Under GST, Affirms Refund Claims on Inverted Duty Structure

    Sterling And Wilson Private Limited vs. Joint Commissioner and Others

    (2025) TaxCorp(IDT) 10169 (HC-AP)

  16. GST ·Karnataka High Court · 10 Jan 2025
    Karnataka High Court Allows Assessee to Respond to Show Cause Notice on GST Returns Amid Legislative Changes

    MMIL Vs. The Commercial Tax Officer & Ors.

    (2025) TaxCorp(IDT) 10168 (HC-KARNATAKA)

  17. GST ·Madras High Court · 10 Jan 2025
    Madras HC Overturns Assessment Order for Procedural Irregularities in ITC Case

    Balaji Steel Traders Vs. The Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 10167 (HC-MADRAS)

  18. GST ·Madras High Court · 10 Jan 2025
    Madras High Court Strikes Down Tax Officer's Order, Remands Matter for Reassessment of Discrepancies in GST Returns and ITC Claims

    Karthik Kumar Yogapriya Vs. The State Tax Officer (FAC)

    (2025) TaxCorp(IDT) 10166 (HC-MADRAS)

  19. GST ·Madras High Court · 10 Jan 2025
    Madras HC Allows Assessee Final Opportunity to Contest Reversal of ITC with Conditions

    Arumugasamy Alloy Metal Suppliers Vs. The Deputy State Tax Officer-2

    (2025) TaxCorp(IDT) 10165 (HC-MADRAS)

  20. GST ·Madras High Court · 10 Jan 2025
    Madras HC Remands Disputed ITC and GSTR Inconsistencies After Assessee's Compliance Proposal

    S S Enterprises Electricals Vs. The State Tax Officer

    (2025) TaxCorp(IDT) 10164 (HC-MADRAS)

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