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Landmark Rulings

GST landmark rulings

5,393 rulings

  1. Supreme Court · 14 Oct 2025
    Supreme Court Upholds Fresh Interview Process for GSTAT Appointments Amid Intelligence Bureau Inputs; SLP by Aspirant Dismissed

    Pranaya Kishore Harichandan vs UOI & ors

    (2025) TaxCorp(IDT) 11661 (SC)

  2. Gujarat High Court · 11 Oct 2025
    Gujarat High Court Orders Restoration of GST Registration After Substantial Tax Payment and Medical Hardship Shown by Petitioner

    Wadiwala Automobiles Vs. State of Gujarat & Ors.

    (2025) TaxCorp(IDT) 11659 (HC-GUJARAT)

  3. Delhi High Court · 11 Oct 2025
    Delhi High Court Overturns GST Demand and ITC Reversal Due to Flexible Documentary Requirements for Foreign Exchange Realization

    Transformative Learning Solutions Pvt. Ltd. vs. Commissioner Central Goods And Service Tax Delhi East & Anr

    (2025) TaxCorp(IDT) 11658 (HC-DELHI)

  4. Bombay High Court · 11 Oct 2025
    Bombay High Court Directs Restoration of GST Registration After Full Payment of Dues, Emphasizes Proportionality in Cancellation for Return Defaults

    Azaria Corp LLP vs. The Deputy Commissioner of State Tax

    (2025) TaxCorp(IDT) 11657 (HC-BOMBAY)

  5. Gujarat High Court · 11 Oct 2025
    Gujarat High Court Rules in Favour of Assessee: Exclusion of Deficiency Memo Period from Limitation for GST Deemed Export Refunds under EPCG Scheme

    Varidhi Cotspin Private Limited vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11656 (HC-GUJARAT)

  6. Kerala High Court · 13 Oct 2025
    Kerala High Court Affirms Digital and Offset Printing of Customer Content as ‘Photographic & Videographic Processing Services’ under SAC 998386, Rejects Classification under HSN 4911

    Stark Photo Book Vs The Assistant Commissioner (Intelligence)

    (2025) TaxCorp(IDT) 11655 (HC-KERALA)

  7. Supreme Court · 09 Oct 2025
    Supreme Court Upholds High Court Ruling: No Further Attachment of Assessee’s Bank Accounts Post Pre-Deposit Under GST Section 107

    Deputy Commissioner ST vs. Wingtech Mobile Communications (India) Pvt. Ltd.

    (2025) TaxCorp(IDT) 11651 (SC)

  8. Bombay High Court · 09 Oct 2025
    Bombay High Court Rules Against “Negative Blocking” of ITC: Restricts Rule 86A Blocking to Existing Electronic Credit Ledger Balance

    Rawman Metal & Alloys vs The Deputy Commissioner of State Tax

    (2025) TaxCorp(IDT) 11650 (HC-BOMBAY)

  9. P&H High Court · 09 Oct 2025
    Limitation Period for GST Appeal Excludes Time Spent on Rectification Application: Punjab & Haryana HC Overturns Appellate Authority’s Dismissal

    Arvind Fashion Limited vs. State of Haryana & Ors.

    (2025) TaxCorp(IDT) 11649 (HC-P&H)

  10. Bombay High Court · 08 Oct 2025
    Bombay High Court Mandates 6% Interest to Altisource on Delayed GST Refund, Clarifies Date of Interest Calculation

    Altisource Business Solutions India Pvt. Ltd. v. Union of India & Ors.

    (2025) TaxCorp(IDT) 11648 (HC-BOMBAY)

  11. AAR · 08 Oct 2025
    GST Not Applicable on Liquidated Damages for Short-Lifting Natural Gas, Rules Tamil Nadu AAR in ONGC-GAIL Dispute

    In the matter of Oil and Natural Gas Corporation Ltd.

    (2025) TaxCorp(IDT) 11647 (AAR)

  12. Delhi High Court · 08 Oct 2025
    Delhi High Court Affirms GST Refund for Overseas Education Consultants; Rules Their Services to Foreign Universities Are Exports, Not Intermediary Activity

    Commissioner of Delhi Goods and Service Tax (DGST), Delhi v. Global Opportunities Private Limited

    (2025) TaxCorp(IDT) 11646 (HC-DELHI)

  13. Delhi High Court · 07 Oct 2025
    Delhi High Court Affirms Retrospective GST Relief for Oriental Insurance on Reinsurance Services Citing CBIC Circular and AXA France Vie-India Precedent

    The Oriental Insurance Co Ltd Vs Additional Commissioner CGST Delhi North & Anr.

    (2025) TaxCorp(IDT) 11644 (HC-DELHI)

  14. Kerala High Court · 07 Oct 2025
    Kerala High Court Upholds Right to File TRAN-1 Till Last Minute; Orders Restoration of Transitional ITC Despite Assessee’s Entry Error

    M.P. Rappai & Sons vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11643 (HC-KERALA)

  15. Gujarat High Court · 06 Oct 2025
    Gujarat High Court Upholds Bail: Deposit in Electronic Cash Ledger Satisfies Bail Condition Despite Revenue Objection

    Superintendent (AE) Vs Versus Virbhadrasinh Pratapsinh Chauhan & Anr.

    (2025) TaxCorp(IDT) 11642 (HC-GUJARAT)

  16. AAR · 06 Oct 2025
    Gujarat AAAR Upholds Denial of ITC on Common Inputs Used for Mutual Fund Transactions, Interprets "Sale" in Securities Context Broadly

    In the matter of Zydus Lifesciences Ltd.

    (2025) TaxCorp(IDT) 11641 (AAR)

  17. AAR · 06 Oct 2025
    Gujarat AAAR Confirms No ITC on Buyback-Related Expenses, Asserts Securities Transactions Fall Outside GST Ambit

    In the matter of Gujarat Narmada Valley Fertilizers & Chemicals Ltd

    (2025) TaxCorp(IDT) 11640 (AAR)

  18. AAR · 06 Oct 2025
    Gujarat AAAR Affirms ITC Eligibility for Externally Installed Power Transmission Capital Goods: Exclusion Clauses Not Attracted When Used for Factory Operations

    In the matter of Elixir Industries Private Limited

    (2025) TaxCorp(IDT) 11639 (AAR)

  19. AAR · 06 Oct 2025
    Gujarat AAAR Confirms ‘Rapigro’ Attracts 18% GST as Plant Growth Regulator, Rejects Fertilizer Classification Plea by Jivagro Ltd.

    In the matter of Jivagro Ltd.

    (2025) TaxCorp(IDT) 11638 (AAR)

  20. Gujarat High Court · 06 Oct 2025
    Gujarat High Court Orders Interest Payment to Exporter for Refund Delay Caused by GSTN–ICEGATE System Glitch, Rejects Revenue's Defense of Assessee Fault

    Vineet Polyfab Pvt. Ltd. & Anr Vs Union of India & Ors

    (2025) TaxCorp(IDT) 11637 (HC-GUJARAT)

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