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Landmark Rulings

All landmark rulings

21,215 rulings

  1. GST ·Madras High Court · 10 Jan 2025
    Madras HC Provides Final Opportunity to Assessee to File Objections After Quashing Order on ITC Mismatch

    K.C. & Sons Vs. The Deputy Commissioner (ST), GST Appeal

    (2025) TaxCorp(IDT) 10163 (HC-MADRAS)

  2. GST ·Madras High Court · 10 Jan 2025
    Madras High Court Remands Matter for Taxpayer to Address GSTR Discrepancies, Mandates 25% Tax Deposit

    V. K. D. Stores Vs. The State Tax Officer/ Commercial Tax Officer

    (2025) TaxCorp(IDT) 10162 (HC-MADRAS)

  3. GST ·Gujarat High Court · 09 Jan 2025
    Gujarat High Court Grants Differential Refund under Inverted Duty Structure (IDS) Prior to Amendment Date

    Tirth Agro Technology Pvt. Ltd. & Anr. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10154 (HC-GUJARAT)

  4. GST ·Gauhati High Court · 09 Jan 2025
    Gauhati High Court Upholds Ruling on Notification No. 56/2023-CT, Rejects Revenue's Review Petition Citing Procedural Irregularities

    The Central Board of Indirect Taxes and Customs and ors vs Barkataki Print and Media Services and ors

    (2025) TaxCorp(IDT) 10153 (HC-GAUHATI)

  5. GST ·AAR · 08 Jan 2025
    Gujarat AAAR Upholds GST Exemption for Free Bus Transportation to Employees in Emcure Case

    In the matter of Emcure Pharmaceuticals Ltd

    (2025) TaxCorp(IDT) 10149 (AAR)

  6. GST ·AAR · 08 Jan 2025
    Gujarat AAAR Upholds AAR Ruling on Time of Supply for Mobilization Advances in EPC Contract for Bridge Construction

    In the matter of S P Singla Constructions P Ltd

    (2025) TaxCorp(IDT) 10148 (AAR)

  7. GST ·Calcutta High Court · 08 Jan 2025
    Calcutta High Court Upholds SCN Issued to Britannia Industries Regarding Classification and ITC Reversal

    Britannia Industries Limited vs Union of India & Ors

    (2025) TaxCorp(IDT) 10147 (HC-CALCUTTA)

  8. GST ·Madras High Court · 07 Jan 2025
    Madras High Court Invalidates Assessment Order Due to GSTR Discrepancies, Permits Assessee to Provide Additional Evidence

    Total Environment Building Systems Pvt. Ltd Vs. The Assistant Commissioner of GST & Central Excise and Ors.

    (2025) TaxCorp(IDT) 10142 (HC-MADRAS)

  9. GST ·Madras High Court · 07 Jan 2025
    Madras High Court Overturns Assessment Order; Mandates 25% Deposit on Disputed Taxes Amid Return Discrepancies

    Ragul Industries vs. The State Tax Officer

    (2025) TaxCorp(IDT) 10141 (HC-MADRAS)

  10. GST ·Madras High Court · 07 Jan 2025
    Madras HC Invalidates Tax and Penalty on Cow Ghee Consignment Due to Procedural Irregularity

    Creamline Dairy Products Limited Vs. The State Tax Officer

    (2025) TaxCorp(IDT) 10140 (HC-MADRAS)

  11. GST ·Madras High Court · 07 Jan 2025
    Madras HC Overturns Assessment Order on Condition of 25% Tax Deposit Amidst Natural Justice Violations

    T.B. Sabrish vs. Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 10139 (HC-MADRAS)

  12. GST ·Delhi High Court · 07 Jan 2025
    Delhi High Court Upholds Demand under Section 73, Directs Assessee to Pursue Statutory Appeal Remedy

    Classic Decorators vs. Sales Tax Officer

    (2025) TaxCorp(IDT) 10138 (HC-DELHI)

  13. GST ·AAR · 07 Jan 2025
    Gujarat AAAR Affirms AAR Decision Denying ITC for Construction of Caustic Soda Plant on Leasehold Land

    GACL-NALCO Alkalies & Chemicals Pvt. Ltd.

    (2025) TaxCorp(IDT) 10137 (AAR)

  14. GST ·Supreme Court · 07 Jan 2025
    Supreme Court Affirms Delhi High Court's Dismissal of Writ Petition, Protects Assessee's Right to Appeal on Limitation Grounds in CGST Demand

    Classic Decorators vs. Sales Tax Officer

    (2025) TaxCorp(IDT) 10136 (SC)

  15. GST ·Gujarat High Court · 07 Jan 2025
    Gujarat HC Clarifies Transfer of Leasehold Rights: Assignment Not Subject to GST Liability

    Gujarat Chamber of Commerce and Industry & Ors. Vs UOI & ors

    (2025) TaxCorp(IDT) 10135 (HC-GUJARAT)

  16. GST ·Madras High Court · 07 Jan 2025
    Madras HC Clarifies Modes of Service for Notices Under TNGST Act, Ensures Natural Justice Adherence

    Udumalpet Sarvodaya Sangham & Ors vs The Authority

    (2025) TaxCorp(IDT) 10134 (HC-MADRAS)

  17. GST ·AP High Court · 06 Jan 2025
    Andhra Pradesh High Court Overturns Rejection of TDS Refund Claim; Directs Reconsideration as per CBIC Circular

    Shapoorji Pallonji & Co. Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10127 (HC-AP)

  18. GST ·Delhi High Court · 06 Jan 2025
    Delhi HC Halts GST Levy on Charitable Institution, Emphasizing Non-Business Activities in Ruling

    Aroh Foundation vs. Additional Commissioner, DGGST

    (2025) TaxCorp(IDT) 10126 (HC-DELHI)

  19. GST ·Madras High Court · 06 Jan 2025
    Madras High Court Upheld Tax Authority's Decision on GST and ITC for Ramco Cements' Corporate Guarantee Transactions

    Ramco Cements Limited vs The Deputy Commissioner (ST)

    (2025) TaxCorp(IDT) 10125 (HC-MADRAS)

  20. GST ·Madras High Court · 03 Jan 2025
    Madras High Court Overturns Revenue’s Denial of Assessee’s Refund Claim, Upholding Timeliness of Appeal Filing

    Lakshmi Industries Vs. The Deputy Commissioner (ST)

    (2025) TaxCorp(IDT) 10122 (HC-MADRAS)

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