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Landmark Rulings

GST landmark rulings

5,393 rulings

  1. Supreme Court · 11 Nov 2025
    Jamnagar Sessions Court Grants Anticipatory Bail to Chartered Accountant in Rs. 560 Crore GST Evasion Case, Citing Fundamental Bail Principles

    Alkesh Harilal Pendhadiya Vs. State of Gujarat

    (2025) TaxCorp(IDT) 11723 (SC)

  2. AP High Court · 11 Nov 2025
    Delhi High Court Restores Assessee’s Right to Appeal after GST Department Overlooks Acknowledged Reply, Orders Reconsideration on Merits

    Giask Traders Pvt Ltd Vs. Sales Tax Officer Class II/ AVATO Ward 45, Zone 3, Delhi

    (2025) TaxCorp(IDT) 11722 (HC-AP)

  3. AP High Court · 23 Oct 2025
    Telangana High Court Overturns GST Registration Cancellation for Procedural Lapse in Bank Details Upload, Orders Restoration Subject to Penalty

    Gayathri Infra Developers v. State of Telangana & Ors.

    (2025) TaxCorp(IDT) 11721 (HC-AP)

  4. Bombay High Court · 23 Oct 2025
    Bombay High Court Annuls Tax Demand for AY 2020-21 Raised After IBC Resolution Plan Approval, Citing Lack of Jurisdiction Due to Pre-Existing CIRP

    Srei Equipment Finance Ltd. v. Assistant Commissioner, CGST & C.Ex., Navi Mumbai & Ors.

    (2025) TaxCorp(IDT) 11720 (HC-BOMBAY)

  5. Bombay High Court · 23 Oct 2025
    Bombay High Court Invalidates ITC Blocking of Rs 95.74 Lakhs under Rule 86A CGST Rules Where Negligible Credit Was Available in Ledger at Time of Blocking

    Hindustan Steel v. Deputy Commissioner of State Tax, Goregaon East & Ors.

    (2025) TaxCorp(IDT) 11719 (HC-BOMBAY)

  6. Supreme Court · 23 Oct 2025
    Supreme Court Upholds Validity of Service of GST Notices via Practitioner’s Registered Email; Consolidated Show Cause Notices for Multiple Financial Years Deemed Lawful

    Mathur Polymers v. Union of India & Ors.

    (2025) TaxCorp(IDT) 11718 (SC)

  7. Delhi High Court · 23 Oct 2025
    Delhi GSTAT Exonerates Nirma Ltd: No Profiteering in GST Rate Reduction on Detergents and Scouring Bars, Citing Absence of Section 171(1) Violation

    DGAP Vs. Nirma Ltd

    (2025) TaxCorp(IDT) 11717 (HC-DELHI)

  8. Delhi High Court · 23 Oct 2025
    GSTAT Delhi Finds No Profiteering by IREO Entities; Declares Section 171 Inapplicable Due to Absence of Post-GST ITC Benefit

    DGAP vs. IREO Victory Valley, IREO Residences & IREO Private Limited

    (2025) TaxCorp(IDT) 11716 (HC-DELHI)

  9. AAR · 23 Oct 2025
    AAAR Tamil Nadu Affirms: TR-6 Challan Not Recognized as Prescribed Document for ITC Under CGST Act—Bill of Entry Re-assessment Required

    In the matter Becton Dickinson India Private Limited

    (2025) TaxCorp(IDT) 11715 (AAR)

  10. Delhi High Court · 07 Nov 2025
    Delhi High Court Nullifies GST Show Cause Notice for Wrongful ITC Availment on Grounds of Mandatory Three-Month Notice Period Violation

    C.H. Robinson Worldwide Freight India Pvt. Ltd. v. Addl. Commissioner, CGST-Delhi South & Ors.

    (2025) TaxCorp(IDT) 11714 (HC-DELHI)

  11. Delhi High Court · 07 Nov 2025
    Delhi High Court Nullifies Premature GST Show Cause Notice: Emphasizes Strict Adherence to Pre-SCN Reply Period and Audit Timeline under Section 65

    Varian Medical Systems International India Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11713 (HC-DELHI)

  12. Madras High Court · 07 Nov 2025
    Madras High Court Allows Partial Continuance of Negative Electronic Credit Ledger Blocking Amidst Pending ITC Investigation and Unpaid Tax Liabilities

    Tvl. Red Rose Garments v. Assistant Commissioner (ST) & Anr.

    (2025) TaxCorp(IDT) 11712 (HC-MADRAS)

  13. AP High Court · 07 Nov 2025
    Telangana High Court Rules Tax Paid During Investigation Not Adjustable Against GSTAT Pre-deposit; Grants Interim Relief on Penalty Recovery

    Annai Infra Developers Limited vs Commissioner of Customs and Central Tax

    (2025) TaxCorp(IDT) 11711 (HC-AP)

  14. Gujarat High Court · 07 Nov 2025
    Gujarat High Court Quashes Detention of Goods and Vehicle for Non-Issuance of Mandatory Notice under Section 129 of GST Act; Orders Immediate Release

    Khatu Enterprises vs State of Gujarat & ors.

    (2025) TaxCorp(IDT) 11710 (HC-GUJARAT)

  15. Delhi High Court · 06 Nov 2025
    GSTAT Delhi Closes Anti-Profiteering Case Against Contractor Following Voluntary ITC Refund to IOCL

    DGAP vs. Gopal Teknocon Pvt. Ltd.

    (2025) TaxCorp(IDT) 11709 (HC-DELHI)

  16. Allahabad High Court · 06 Nov 2025
    Allahabad High Court Directs Reconsideration of GST Exemption for DGCA-Approved Aircraft Type Rating Training – AAR’s Ruling Set Aside in Light of Clarifying Circular

    Cae Simulation Training Private Limited vs. Commissioner Of Cgst Greater Noida And 3 Others

    (2025) TaxCorp(IDT) 11708 (HC-ALLAHABAD)

  17. Madras High Court · 06 Nov 2025
    Restoration of GST Appeal Allowed by Madras HC Conditional on Payment of Admitted Interest Liability

    Argus Cosmetics Limited Vs. The Commissioner of GST & Central Excise & Anr.

    (2025) TaxCorp(IDT) 11707 (HC-MADRAS)

  18. Allahabad High Court · 06 Nov 2025
    Allahabad High Court Upholds Jurisdiction of Central GST Authorities Amid Parallel State Proceedings; Writ Petition Dismissed for Raising Mixed Issues of Fact and Law

    Meerut Steels Vs. Union of India & Ors.

    (2025) TaxCorp(IDT) 11706 (HC-ALLAHABAD)

  19. Karnataka High Court · 06 Nov 2025
    Karnataka High Court Quashes Unilateral ITC Blockage: Mandates Immediate Unblocking of Electronic Credit Ledger Due to Violation of Principles of Natural Justice

    S. A. Enterprises Vs The Assistant Commissioner of Central Tax

    (2025) TaxCorp(IDT) 11705 (HC-KARNATAKA)

  20. Delhi High Court · 24 Oct 2025
    Delhi High Court Upholds Validity of Unsigned GST Order Accompanied by DRC-07; Permits Assessee to Appeal Against Rectification under Section 161

    Future Consumer Limited vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11704 (HC-DELHI)

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