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Landmark Rulings

Supreme Court — GST

149 rulings

  1. Supreme Court · 25 Aug 2025
    Supreme Court Upholds Bar on Seizure of Unaccounted Silver, Currency, and Mobiles During GST Search: Review Petition by Revenue Dismissed

    Commissioner of CGST vs Deepak Khandelwal

    (2025) TaxCorp(IDT) 11488 (SC)

  2. Supreme Court · 16 Aug 2025
    Supreme Court Restricts Revenue’s Power: No Renewal of Lapsed Provisional Attachment under Section 83 of CGST Act

    Kesari Nandan Mobile vs. Office of Assistant Commissioner of State Tax

    (2025) TaxCorp(IDT) 11460 (SC)

  3. Supreme Court · 14 Aug 2025
    Supreme Court Clarifies: Issuance of Summons Not “Initiation of Proceedings” Under Section 6(2)(b) of CGST Act; Lays Down Protocol for Overlapping GST Investigations

    Armour Security (India) Ltd. vs Commissioner, CGST, Delhi East Commissionerate and anr.

    (2025) TaxCorp(IDT) 11424 (SC)

  4. Supreme Court · 08 Aug 2025
    Supreme Court Upholds Recipient’s Right to Seek Advance Ruling on Reverse Charge Tax Liability under CGST Act

    Commercial Tax Department Vs Power Grid Corporation Of India Ltd & Ors

    (2025) TaxCorp(IDT) 11405 (SC)

  5. Supreme Court · 05 Aug 2025
    Supreme Court Directs GST Council to Consider Mechanism for Tracking GST Paid by Non-NTORs on OIDAR Services; Government to Respond to Detailed Representation

    Pradeep Goyal vs UOI & Ors

    (2025) TaxCorp(IDT) 11381 (SC)

  6. Supreme Court · 24 Jul 2025
    Supreme Court Upholds Taxpayer’s Right to Adjudication in Arecanut Seizure: Payment Under Protest No Bar to Appeal When Order Not Passed in Form MOV-09

    ASP Traders vs. State of U.P. & Ors.

    (2025) TaxCorp(IDT) 11338 (SC)

  7. Supreme Court · 24 Jul 2025
    Supreme Court Upholds 5% GST Rate on Flavoured Milk; Revenue’s SLP Dismissed Citing Precedent

    UOI vs. Heritage Foods Ltd. & Anr.

    (2025) TaxCorp(IDT) 11336 (SC)

  8. Supreme Court · 23 Jul 2025
    Supreme Court Upholds Quashing of Tax Demand on CERC and DERC License Fees, Confirms Quasi-Judicial Nature of Regulatory Commissions

    Additional Director Directorate General Of Gst Intelligence (Dggi) & Anr Vs Central Electricity Regulatory Commssion

    (2025) TaxCorp(IDT) 11334 (SC)

  9. Supreme Court · 22 Jul 2025
    Supreme Court Upholds Retrospective Application of Amended Rule 89(5) for Inverted Duty Refunds: Revenue’s SLP Dismissed

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

    (2025) TaxCorp(IDT) 11326 (SC)

  10. Supreme Court · 17 Jul 2025
    Supreme Court Nullifies Karnataka High Court’s Interim Bail to Accused in ₹660 Crore GST Fraud; Orders Immediate Surrender and Reassignment of Bail Plea

    SENIOR INTELLIGENCE OFFICER vs RITU NITIN MINOCHA

    (2025) TaxCorp(IDT) 11311 (SC)

  11. Supreme Court · 10 Jul 2025
    Supreme Court Imposes Costs on Revenue for Persisting with SLP Against Refund of Transitioned GST Credit Despite Settled Law

    Union of India and Ors v/s M/S Ford India Private Limited

    (2025) TaxCorp(IDT) 11302 (SC)

  12. Supreme Court · 15 Jul 2025
    Supreme Court Upholds Delhi High Court Ruling: Wrongful ITC Allegation Cannot Justify Withholding Refund of Electronic Cash Ledger under GST Act

    UOI & Ors vs HCC VCCL Joint Venture

    (2025) TaxCorp(IDT) 11296 (SC)

  13. Supreme Court · 15 Jul 2025
    Supreme Court Upholds Limited Blocking of ITC Ledger to 10% of Demand in GST Disputes; Revenue’s SLP Dismissed, Follows KJ International Precedent

    Deputy Director & Anr. Etc. Vs Ramesh Kumar Yadav & Anr. Etc.

    (2025) TaxCorp(IDT) 11295 (SC)

  14. Supreme Court · 25 Jun 2025
    Supreme Court Upholds Delhi High Court Verdict: Negative Blocking of Electronic Credit Ledger Under Rule 86A Not Permissible, DGGI’s SLP Dismissed

    Deputy Director, Directorate General Of Gst Intelligence, Dzu & Ors Vs Kings Security Guard Services Private Limited

    (2025) TaxCorp(IDT) 11200 (SC)

  15. Supreme Court · 25 Jun 2025
    Supreme Court Rebukes “Voluntary Security Deposit” Manoeuvres in GST Bail Cases; Orders Fresh Hearing on Merits After Setting Aside Bail and Modification Orders

    Kundan Singh vs The Superintendent Of Cgst And Central Excise

    (2025) TaxCorp(IDT) 11198 (SC)

  16. Supreme Court · 12 May 2025
    Supreme Court Upholds Delhi HC Ruling: Excessive Blocking of Electronic Credit Ledger ITC Under Rule 86A Unsustainable; Limits Revenue’s Power

    Commissioner Of Central Tax And Gst Delhi North & Ors Vs Raghav Agarwal

    (2025) TaxCorp(IDT) 11092 (SC)

  17. Supreme Court · 21 May 2025
    Supreme Court Upholds Delhi HC Ruling: Revenue Barred from Forcing Taxpayers to Restore Previously Utilized ITC under Rule 86A

    Director General of Goods and Service Tax Intelligence & anr. Vs Super Products

    (2025) TaxCorp(IDT) 11071 (SC)

  18. Supreme Court · 23 May 2025
    Supreme Court Remands Tata Steel ITC Refund Dispute to Jharkhand High Court: Legality of GST Circular on Export Invoice Value Under Scrutiny

    UOI & Ors. vs. Tata Steel Ltd.

    (2025) TaxCorp(IDT) 11062 (SC)

  19. Supreme Court · 23 May 2025
    Supreme Court Affirms Conditional Right to Cross-Examination in GST Evasion Cases: Relief for Assessee to Argue All Grounds Before Appellate Authority

    Vallabh Textiles vs. Additional Commissioner, Central Tax

    (2025) TaxCorp(IDT) 11058 (SC)

  20. Supreme Court · 21 May 2025
    Supreme Court Upholds Penalty under GST for Non-Filing of Returns, Emphasizes Suppression of Facts Even Without Fraud

    Sriba Nirman Company vs The Commissioner (Appeals), Guntur, Central Tax and Customs & ors.

    (2025) TaxCorp(IDT) 11045 (SC)

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