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Landmark Rulings

GST landmark rulings

5,393 rulings

  1. Supreme Court · 29 Oct 2025
    Sessions Court Denies Bail to Alleged GST Fraud Syndicate Kingpin; Cites Risk of Evidence Tampering and Ongoing Investigation

    Sri. Mohammed Kamran vs. Senior Intelligence Officer, Directorate General of GST Intelligence

    (2025) TaxCorp(IDT) 11683 (SC)

  2. AP High Court · 29 Oct 2025
    Unsigned GST Notice and Missing DIN Render Assessment Void: Andhra Pradesh High Court Reaffirms Strict Compliance Mandate

    Novelty Reddy and Reddy Motors Pvt. Ltd. vs Assistant Commissioner (CT), Eluru CGST Division & Anr

    (2025) TaxCorp(IDT) 11682 (HC-AP)

  3. Madras High Court · 28 Oct 2025
    Madras High Court Annuls GST Demand Order for Excess ITC Claim Due to Lack of Post-Reply Hearing, Emphasizes Mandatory Compliance with Section 75(4) CGST Act

    Sri Vigneshwara Trading v. Assistant Commissioner (ST), Avarampalayam Circle, Coimbatore

    (2025) TaxCorp(IDT) 11681 (HC-MADRAS)

  4. AAR · 28 Oct 2025
    Tamil Nadu AAR Holds 5% GST on Tapioca Flour Residue Used as Animal Feed; Exemption under Notification 02/2017-CT(R) Denied

    In the mater of V. S. Trading Company

    (2025) TaxCorp(IDT) 11680 (AAR)

  5. Karnataka High Court · 27 Oct 2025
    Karnataka High Court Upholds Fresh GST Registration Right Post Cancellation, Allows ITC Benefits Subject to Law

    Bhagyalaxmi Swa Sahay Sangh Vs. Assistant Commissioner of Commercial Taxes & Ors.

    (2025) TaxCorp(IDT) 11679 (HC-KARNATAKA)

  6. Allahabad High Court · 27 Oct 2025
    Allahabad High Court Quashes UPGST Assessment Order for Denial of Oral Hearing Despite Non-Filing of Written Reply; Reinforces Dual Opportunity Principle Under Section 75(4)

    A to Z Car Solutions Vs. State of UP & Ors.

    (2025) TaxCorp(IDT) 11678 (HC-ALLAHABAD)

  7. Allahabad High Court · 27 Oct 2025
    Allahabad High Court Invalidates Deputy Commissioner’s Excessive Blockage of ITC under Rule 86A for Exceeding Jurisdictional Cap

    Mahendra Enterprises Vs. State of UP & Anr.

    (2025) TaxCorp(IDT) 11677 (HC-ALLAHABAD)

  8. Delhi High Court · 27 Oct 2025
    Delhi High Court Orders Manual Re-Credit of ITC Refund Due to GST Portal Limitation in Inverted Duty Structure Case

    Mohan Footcare Pvt. Ltd Vs Deputy Commissioner of CGST

    (2025) TaxCorp(IDT) 11676 (HC-DELHI)

  9. Delhi High Court · 27 Oct 2025
    Delhi High Court Upholds Department’s Right to Adjust IGST Refund Against Fraudulent ITC Demand; Bars Writ for Appeal Filing Delay

    Moms Cradle Private Limited vs. UOI & Anr.

    (2025) TaxCorp(IDT) 11675 (HC-DELHI)

  10. Karnataka High Court · 17 Oct 2025
    Karnataka High Court Orders Refund of Rs. 10 Crores with Interest for Coercive Collection during GST Search, Censures Revenue for Violating Legal Mandates

    J Ramesh Chand Vs Union Of India

    (2025) TaxCorp(IDT) 11673 (HC-KARNATAKA)

  11. Orissa High Court · 17 Oct 2025
    Orissa High Court Strikes Down DGGI’s GST Demand: Central Authority Barred from Initiating Parallel Proceedings After State Officer’s Action

    Tansam Engineering and Construction Company Vs. The Commissioner of CGST and Central Excise & Ors.

    (2025) TaxCorp(IDT) 11672 (HC-ORISSA)

  12. Kerala High Court · 16 Oct 2025
    Delhi High Court Allows Writ by Unregistered Partnership Firm in GST Matter, Upholds Right to Enforce Statutory Claims Despite Section 69(2) Bar

    Amit Kumar Basau & Anr. Versus Sales Tax Officer Class II AVATO Ward 13 (Special Zone) Zone 12, Delhi & Ors.

    (2025) TaxCorp(IDT) 11670 (HC-KERALA)

  13. Kerala High Court · 16 Oct 2025
    Kerala High Court Affirms Appellate Authority’s Power to Admit Additional Evidence on Sufficient Cause Citing Voluminous Transactions and Short Timeframe

    U.S. Technology International Pvt. Ltd. vs. The State of Kerala & Ors.

    (2025) TaxCorp(IDT) 11669 (HC-KERALA)

  14. Bombay High Court · 16 Oct 2025
    Bombay High Court Upholds Confidentiality of GST Returns, Denies RTI Disclosure for Third-Party Company Data Allegedly Linked to Public Tender Fraud

    Adarsh S/o Gautam Pimpare vs The State of Maharashtra

    (2025) TaxCorp(IDT) 11668 (HC-BOMBAY)

  15. Madras High Court · 15 Oct 2025
    Madras High Court Rejects Retrospective Withdrawal of Purchase Tax Subsidy to Ponni Sugars: Upholds Doctrine of Legitimate Expectation Against Unjustified State Action

    State of Tamil Nadu & Ors. v. Ponni Sugars (Erode) Ltd.

    (2025) TaxCorp(IDT) 11667 (HC-MADRAS)

  16. AAR · 15 Oct 2025
    Tamil Nadu AAR Declines Advance Ruling on Bio-Mining Works Contract due to Pending Tax Proceedings and Discrepant GST Filings

    In the matter of Shanmugavel Thevar Sesappan

    (2025) TaxCorp(IDT) 11666 (AAR)

  17. AAR · 15 Oct 2025
    GST Imposed on Hostel and Food Services Provided by Charitable Educational Trusts to Higher Educational Institutions: Tamil Nadu AAR Rules

    In the matter of KLN Sourashtra College of Engineering Council

    (2025) TaxCorp(IDT) 11665 (AAR)

  18. AAR · 14 Oct 2025
    Tamil Nadu AAR Rules ‘Mahara Jyothi’ Rice Bran Oil Marketed as Lamp Oil Classifiable as Edible Oil Under CTH 15159040, Attracting 5% GST

    In the matter of K. T. V. Health Food Pvt Ltd

    (2025) TaxCorp(IDT) 11664 (AAR)

  19. AAR · 14 Oct 2025
    Delhi AAR Dismisses Advance Ruling Application by AC Bus Contractor for Non-Disclosure of Ongoing DGGI Investigation; Cites Subjudice Proceedings on GST Liability

    In the matter of Young Optimistic Transport Solutions Pvt. Ltd.

    (2025) TaxCorp(IDT) 11663 (AAR)

  20. Kerala High Court · 14 Oct 2025
    Kerala High Court Declines Mandamus to GST Council on Inclusion of Petroleum Products Under GST, Affirms Policy Autonomy

    P. K. Joseph Vs UOI & ors

    (2025) TaxCorp(IDT) 11662 (HC-KERALA)

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