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Landmark Rulings

GST landmark rulings

5,393 rulings

  1. AAR · 30 Aug 2025
    Gujarat AAR Deems ‘Freedeem’ Discount App as E-Commerce Operator; Mandates State-Wise GST Registration, TCS Collection, Excludes RCM Liability under Section 9(5)

    In the matter of DSoft Innovations LLP

    (2025) TaxCorp(IDT) 11520 (AAR)

  2. AAR · 30 Aug 2025
    Hotel Accommodation with Meal Plans: GST Rate at 18% Only if Combined Daily Value Exceeds ₹7,500, Rules West Bengal AAR—Separate Invoicing of Food & Room Charges Irrelevant

    In the matter of Orsino Hotels & Resorts LLP (formerly known as Hotel Pine Tree Spa Resort)

    (2025) TaxCorp(IDT) 11519 (AAR)

  3. AAR · 30 May 2025
    AAR Tamil Nadu Holds GST Leviable on Pre-Packaged Frozen Meat Supplied to Distributors for Institutional Sale: Absence of 'Not for Retail Sale' Marking Key

    In the matter of Fairmacs Shipstores Pvt. Ltd.

    (2025) TaxCorp(IDT) 11518 (AAR)

  4. Delhi High Court · 29 May 2025
    Delhi High Court Orders Immediate GST Refund of Rs. 5 Crores with Interest to Mobile Exporter; Finds Department’s Withholding Action Unlawful Due to Lack of Pending Appeal

    JVG Technology Pvt Ltd Vs. Commissioner of CGST, Delhi West

    (2025) TaxCorp(IDT) 11517 (HC-DELHI)

  5. Calcutta High Court · 29 May 2025
    Uttarakhand High Court Declares Freezing of Purchaser’s ITC Without Show-Cause Notice as Legally Unsustainable Amidst Dubious Supplier Transactions

    Vikartan Infrastructure Pvt. Ltd. vs. Commissioner, SGST

    (2025) TaxCorp(IDT) 11516 (HC-CALCUTTA)

  6. MP High Court · 29 May 2025
    Madhya Pradesh High Court Sets Aside Ex-Parte GST Refund Rejection Due to Improper Service of Appeal Notice

    Ashirwad Industries vs. Union of India and Ors

    (2025) TaxCorp(IDT) 11515 (HC-MP)

  7. Delhi High Court · 30 May 2025
    Delhi High Court Upholds Timeliness and Digital Authentication in GST Appeals: Dismisses Review Plea Over “Unsigned” Order-in-Original

    Aditya Madaan Vs Commissioner Cgst Gst Commissionerate Delhi & Ors.

    (2025) TaxCorp(IDT) 11514 (HC-DELHI)

  8. Delhi High Court · 30 May 2025
    Delhi High Court Restores GST Registration Challenge for Servify’s Platform After Ex-Parte Cancellation Due to Missed Show Cause Notice

    BlackMelon Advance Technology Company Private Limited vs. Commissioner of SGST

    (2025) TaxCorp(IDT) 11513 (HC-DELHI)

  9. Delhi High Court · 30 May 2025
    Delhi High Court Upholds GST Orders Against Mother-Son Owned Firms for Fictitious Invoicing; Rejects Writ Due to Adequate Opportunity and Requirement of Factual Inquiry

    Sheetal and Sons vs Union of India & ors

    (2025) TaxCorp(IDT) 11512 (HC-DELHI)

  10. Delhi High Court · 30 May 2025
    Delhi High Court Orders Remand in GST Matter Due to Inaccessible SCN on GST Portal, Grants Assessee Right to File Additional Reply and Attend Personal Hearing

    Grilled Roti vs Commissioner of Delhi Goods and Services Tax and anr.

    (2025) TaxCorp(IDT) 11511 (HC-DELHI)

  11. Gujarat High Court · 30 May 2025
    Gujarat High Court Nullifies GST Demand on Transfer of GIDC Leasehold Rights from Partnership Firm to Partner Acting as Sole Proprietor

    Life Sciences Chemicals vs Union of India

    (2025) TaxCorp(IDT) 11510 (HC-GUJARAT)

  12. Allahabad High Court · 30 May 2025
    Allahabad High Court Nullifies Mechanical Assessment Against Retail Giant, Rebukes Assessing Authority for Ignoring Remand Directions

    Lifestyle International Private Limited vs State of U.P. and another

    (2025) TaxCorp(IDT) 11509 (HC-ALLAHABAD)

  13. Delhi High Court · 30 May 2025
    Delhi High Court Clarifies Provisional Release of Seized Areca Nuts: Revenue’s Computation Letter Not an Order; Directs Proper Show Cause Notice under GST Provisions

    Shashi Kumar Choudhary vs. Deputy Director, DGGST, Delhi Zonal Unit and Anr

    (2025) TaxCorp(IDT) 11508 (HC-DELHI)

  14. Gujarat High Court · 30 May 2025
    Gujarat High Court Nullifies CBIC Circular Restriction, Orders GST Refund for Inverted Duty Structure Filed Within Limitation

    Louis Dreyfus Company India Private Limited vs Union of India

    (2025) TaxCorp(IDT) 11507 (HC-GUJARAT)

  15. Gujarat High Court · 30 May 2025
    Gujarat High Court Sets Aside Rs. 20 Crore IGST Demand Against Grasim Industries, Citing Rectified GST Return Mismatch and Absence of Actual Tax Evasion

    Grasim Industries vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11506 (HC-GUJARAT)

  16. Supreme Court · 29 Aug 2025
    Supreme Court Upholds Andhra Pradesh High Court’s Quashing of CGST-Based Recovery for Legacy Excise Dues; Revenue Directed to Pursue Remedies under Central Excise Act, 1944

    UOI & Ors. vs. Ravindra Muthavarapu Etc.

    (2025) TaxCorp(IDT) 11505 (SC)

  17. AAR · 29 Aug 2025
    AAR Tamil Nadu Clarifies: Traders Not Liable Under Reverse Charge for Purchases from Unregistered Suppliers of M-Sand, P-Sand, Boulders, Blue Metals, and Bricks

    In the matter of Amman Blue Metals

    (2025) TaxCorp(IDT) 11504 (AAR)

  18. AAR · 29 Aug 2025
    Gujarat AAR Decides 12% GST Rate for Metal Film Roll Cutting: Excludes Textile Job Work Concession

    In the matter of Kanika Exim

    (2025) TaxCorp(IDT) 11503 (AAR)

  19. AAR · 29 Aug 2025
    Gujarat AAR Confirms 5% GST on Diagnostic Test Kits Predominantly Comprising Antisera under HSN 3002; Rejects HSN 3822 Classification

    In the matter of Beacon Diagnostics Pvt. Ltd.

    (2025) TaxCorp(IDT) 11502 (AAR)

  20. Delhi High Court · 29 Aug 2025
    Delhi High Court Upholds Email Service of Notice Under CGST Act; Penalizes Petitioner for Concealment and Dismisses Writ on Natural Justice Grounds

    Mathur Polymers vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11501 (HC-DELHI)

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