-
Gujarat AAR Holds PVC Raincoats Fall Under HSN 3926 as ‘Articles of Plastic’, Attracting 18% GST—Rejects Classification as Apparel
In the matter of Pradeepkumar Gaurishankar Trivedi
(2025) TaxCorp(IDT) 11791 (AAR)
-
Imitation Zari Thread Manufactured from Polyester Film with Aluminium to Attract 5% GST: Gujarat AAR’s Detailed Ruling on HSN Classification and Rate
In the matter of Sai Ram Jari Industries
(2025) TaxCorp(IDT) 11790 (AAR)
-
Supreme Court Affirms Karnataka High Court Ruling: Rental Income from Leasing Residential Premises to Students and Professionals Exempt from GST
The State Of Karnataka & Anr Vs Taghar Vasudeva Ambrish & Anr.
(2025) TaxCorp(IDT) 11789 (SC)
-
Allahabad High Court Nullifies GST Demand for Rs. 1.61 Lakh Over Lack of Proper SCN Service and Hearing Opportunity, Directs Fresh Proceedings
Riya Construction Vs State Of U.P. And 3 Others
(2025) TaxCorp(IDT) 11788 (HC-CALCUTTA)
-
Bombay High Court Slaps ₹5,000 Exemplary Costs on Assessee for Misusing Judicial Process in GST Registration Cancellation Case; Finds No Prejudice or Proof of Natural Justice Breach
Digital Storm (Prop: Lokhamsi Popat Darji) vs. Superintendent of CGST & Ors.
(2025) TaxCorp(IDT) 11787 (HC-BOMBAY)
-
CESTAT Chandigarh: Single Taxable Event for IPR Transfer; Dismisses Service Tax Demand on Foreign Licensor for Pre-2006 Cross-Border Technology License
UOP Inter Americana Vs Commissioner of Central Excise & Service Tax
(2025) TaxCorp(IDT) 11786 (CESTAT-CHANDIGARH)
-
Delhi High Court Declares Extinguishment of All Pending IGST Refund Proceedings Post-Omission of Rule 96(10) of CGST Rules Without Saving Clause
Vinayak International Housewares Pvt. Ltd. v. Union of India & Ors
(2025) TaxCorp(IDT) 11785 (HC-DELHI)
-
Karnataka High Court Orders Reconsideration of GST Refund for Rental Income from Residential Premises Used for Student and Staff Accommodation, Following Taghar Vasudeva Ambrish Precedent
Bhandary Gas Agency vs Joint Commissioner of Commercial Taxes & Anr
(2025) TaxCorp(IDT) 11784 (HC-KARNATAKA)
-
Calcutta High Court Remands IGST ITC Claim Case: Faults Appellate Authority for Non-Speaking Order on GSTR-9 Annual Return Correction
Laxmi Ghosh vs. State of West Bengal & Ors.
(2025) TaxCorp(IDT) 11779 (HC-CALCUTTA)
-
Kerala AAR Clarifies GST Exemption on Solid Waste Management Services Rendered to State-Owned Entity CKCL Under Entry 3B
In the matter of Tiffot Private Limited
(2025) TaxCorp(IDT) 11778 (AAR)
-
Kerala AAR Grants GST Exemption to Government-Run Co-Operative Training Institute, Recognizes Formal Educational Status of Diploma Courses
In the matter of State Co-Operative Union.
(2025) TaxCorp(IDT) 11777 (AAR)
-
Bombay High Court Quashes Appellate Dismissal for Pre-deposit Shortfall; Stresses Right to Notice and Remediation Opportunity under Section 16(2)(b) GST
Nico Extrusion Limited vs Union of India & Ors
(2025) TaxCorp(IDT) 11776 (HC-BOMBAY)
-
Delhi High Court Rebukes GST Authorities for AI-Generated Fake Citations in SCN; Clarifies Limited Use of Income Tax Search Presumptions in GST Proceedings
J M Jain Prop. Sh. Jeetmal Choraria v. Union of India & Ors.
(2025) TaxCorp(IDT) 11775 (HC-DELHI)
-
Delhi High Court Quashes Rs. 97.5 Lakh GST Demand Against Senior Citizen LPG Dealer, Mandates Rs. 1 Lakh Donation for Repeated Non-Appearance Due to Medical Reasons
Ganga Enterprises vs Assistant Commissioner, CGST, Delhi East Commissionerate
(2025) TaxCorp(IDT) 11774 (HC-DELHI)
-
Karnataka High Court Clarifies: Payment Made Under Protest During Assessment Deemed Valid Pre-deposit for GST Appeal
Getronics Solutions India Private Limited Vs Commissioner of Central Tax (Appeals II)
(2025) TaxCorp(IDT) 11773 (HC-KARNATAKA)
-
Madras High Court Orders Due Process Before Confirming Property Attachment for GST Dues—Petitioner’s Ownership to be Verified
V. K. Palappa Nadar Poultry Farms Pvt. Ltd. Vs. The Superintendent of CGST & Central Excise and Ors.
(2025) TaxCorp(IDT) 11772 (HC-MADRAS)
-
Karnataka High Court Holds SEZ Endorsement Not Mandatory for Zero-Rating of Pre-September 2018 DTA Services under IGST Act
MK Travels vs The Deputy Commissioner of Commercial
(2025) TaxCorp(IDT) 11770 (HC-KARNATAKA)
-
Madhya Pradesh High Court Upholds Validity of Show Cause Notice Issued Under Section 74 Despite Allegations of Absence of Fraud
GR Infra Projects Limited vs State of Madhya Pradesh & ors.
(2025) TaxCorp(IDT) 11769 (HC-MP) · Section 74
-
Gujarat High Court Nullifies DRI’s SCN: Concessional Duty on ‘Crude Palm Kernel Oil – Edible Grade’ Upheld, End-Use Condition Ruled Unjustifiable
VVF India Ltd & Anr. vs UOI & ors
(2025) TaxCorp(IDT) 11768 (HC-GUJARAT)
-
Kerala AAR: GST Registration and Tax Applicable on Application Fees Collected by Devaswom Recruitment Board for Conducting Recruitment Examinations
In the matter of Kerala Devaswom Recruitment Board
(2025) TaxCorp(IDT) 11767 (AAR)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.