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Landmark Rulings

GST landmark rulings

5,393 rulings

  1. AAR · 11 Dec 2025
    Gujarat AAR Declares 5% GST on Promotional Combo Packs of Instant Tea Premix and Other Teas as 'Mixed Supply'

    In the matter of Jivraj Tea International Pvt. Ltd.

    (2025) TaxCorp(IDT) 11814 (AAR)

  2. Delhi High Court · 10 Dec 2025
    Delhi High Court Orders GSTN to Allow Delayed Distribution of Transitional ITC by ISD Despite Portal Glitches

    Clyde Pumps Private Limited vs UOI & ors

    (2025) TaxCorp(IDT) 11813 (HC-DELHI)

  3. AAR · 10 Dec 2025
    Gujarat AAR Confirms 5% GST on Imitation Zari Yarn Manufactured by Micro Slitting, Classifies Product under HSN 5605 0090 as per Recent Amendments

    In the matter of Sumilon Industries Private Limited

    (2025) TaxCorp(IDT) 11812 (AAR)

  4. AAR · 10 Dec 2025
    Gujarat AAR Rules 18% GST Payable on Supply of Waste Processing Machinery to Municipality—No Exemption as “Pure Services”

    In the matter of Vishalsinh Mahendrasinh Atodariya

    (2025) TaxCorp(IDT) 11811 (AAR)

  5. AAR · 10 Dec 2025
    Tamil Nadu AAR Rules GST Not Applicable on Rent for Godown Used Exclusively for Storage of Paddy, Citing Agricultural Produce Exemption

    In the matter of Lena Modern Rice Mill

    (2025) TaxCorp(IDT) 11810 (AAR)

  6. Delhi High Court · 10 Dec 2025
    GSTAT Delhi Declines Retrospective Interest under Rule 133(3)(c) on Profiteering by Dange Enterprise, Orders Deposit of Rs. 4.5 Lakh in Consumer Welfare Fund

    DGAP Vs. Dange Enterprise

    (2025) TaxCorp(IDT) 11809 (HC-DELHI) · Section 133(3)(c)

  7. Delhi High Court · 10 Dec 2025
    GSTAT Delhi Terminates Anti-Profiteering Case Against Shree Suktam Enterprise Over Inability to Trace Supplier, Orders Further Probe for Potential Bogus Billing

    DGAP Vs. Shree Suktam Enterprise

    (2025) TaxCorp(IDT) 11808 (HC-DELHI)

  8. Gauhati High Court · 09 Dec 2025
    Gauhati High Court Relaxes Strict ITC Conditions: Buyer’s Right to Input Tax Credit Not to Be Denied for Supplier’s Non-Compliance Without Opportunity of Proof

    MCLEOD Russel India Limited vs The Union of India

    (2025) TaxCorp(IDT) 11807 (HC-GAUHATI)

  9. Calcutta High Court · 09 Dec 2025
    Calcutta High Court Affirms Mandatory 60-Day Refund Disbursal under Section 54(7); Dismisses Revenue’s Review Petition on Timeliness and Procedural Grounds

    The Assistant Commissioner of West Bengal State Tax, Cooch Behar Charge and others Vs Suraj Mangar

    (2025) TaxCorp(IDT) 11806 (HC-CALCUTTA)

  10. Delhi High Court · 20 Nov 2025
    Delhi High Court Nullifies Tax Demand and Appellate Orders for Denial of Proper Hearing: Orders Fresh Personal Notice and De Novo Appeal Hearing

    Jamil Trading Co Vs. Union of India & Ors

    (2025) TaxCorp(IDT) 11805 (HC-DELHI)

  11. Delhi High Court · 20 Nov 2025
    Delhi High Court Allows Appeal on GST Registration Cancellation, Holds Delay Due to Lack of Notice to Assessee Is Justifiable

    Ruby Bansal vs C.G.S.T. Delhi East Commissioner & anr.

    (2025) TaxCorp(IDT) 11804 (HC-DELHI)

  12. Allahabad High Court · 20 Nov 2025
    Allahabad High Court Quashes GST Registration Cancellation Due to Invalid System-Generated Notice Lacking Officer Identification

    M Y Ent Bhatta Vs. State of UP & Anr.

    (2025) TaxCorp(IDT) 11803 (HC-ALLAHABAD)

  13. AAR · 09 Dec 2025
    GST Not Leviable on Freight Amounts Temporarily Held by Online Logistics Platform: Tamil Nadu AAR Clarifies No ‘Supply’ or ‘Consideration’ Where Platform Only Facilitates Transfer Between Shippers and Carriers

    In the matter of B2B Trucks Private Limited

    (2025) TaxCorp(IDT) 11802 (AAR)

  14. AP High Court · 09 Dec 2025
    Andhra Pradesh High Court Holds: GST Best Judgment Assessments Under Section 62 Automatically Withdrawn Upon Subsequent Return Filing With Late Fee

    Indubaala Enterprises LLP vs Deputy Commissioner

    (2025) TaxCorp(IDT) 11801 (HC-AP)

  15. Bombay High Court · 09 Dec 2025
    Bombay High Court Declines to Quash Central GST Show Cause Notice Despite Prior State Proceedings, Cites Need for Thorough Factual and Legal Scrutiny

    Maharashtra Information Technology Ltd Vs The Union Of India Thr. Its The Principal Secretary Government Of India And Ors

    (2025) TaxCorp(IDT) 11800 (HC-BOMBAY)

  16. Madras High Court · 09 Dec 2025
    Madras High Court Quashes SCN Under Section 74 Against MRF Ltd for Voluntary Tax Payment on Tyres, Tubes, and Flaps: No Evidence of Fraud or Suppression

    MRF Ltd v. Additional Director, DGGI & anr.

    (2025) TaxCorp(IDT) 11799 (HC-MADRAS)

  17. J&K High Court · 09 Dec 2025
    Jammu & Kashmir and Ladakh High Court Quashes GST Demand Order Exceeding SCN Amount Against Goods and Transport Agency, Upholds Principles of Natural Justice

    Ukas Goods Carrier vs Union Territory of JK & Ors.

    (2025) TaxCorp(IDT) 11798 (HC-J&K)

  18. AAR · 08 Dec 2025
    Gujarat AAR Clarifies 5% GST on Rail Transport of Empty Containers by Container Train Operators; Denial of ITC Mandated

    In the matter of Hasti Petro Chemical & Shipping Limited

    (2025) TaxCorp(IDT) 11796 (AAR)

  19. AAR · 05 Dec 2025
    Gujarat AAR Rules Pre-Notice Consultation and TR-6 Challan Not Valid for ITC on Differential IGST Paid Post Customs Assessment

    In the matter of Hansaben Jayantibhai Patel

    (2025) TaxCorp(IDT) 11793 (AAR)

  20. Kerala High Court · 05 Dec 2025
    Kerala High Court Quashes ITC Reversal SCN Against Bona Fide Purchaser for FY 2019–20, Citing Revenue’s Non-Compliance with Section 42 Procedure

    K.V. Joshy & C.K. Paul v. Assistant Commissioner, Central Tax & Central Excise, Chalakudy & Ors.

    (2025) TaxCorp(IDT) 11792 (HC-KERALA)

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