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Landmark Rulings

GST landmark rulings

5,393 rulings

  1. AAR · 29 Aug 2025
    Gujarat AAR Rules Non-Edible Castor Oil Extracted via Hexane from Spent Earth as Vegetable Oil under HSN 1518; GST Rate Fixed at 5% Amidst Competing Notifications

    In the matter of Vinayak Agro Industries

    (2025) TaxCorp(IDT) 11500 (AAR)

  2. Delhi High Court · 28 Aug 2025
    Delhi High Court Affirms Validity of GST Orders Served via E-Mail and Clarifies DRC-07 Upload Delay Does Not Invalidate Adjudication: No Limitation Breach for Order on Fraudulent ITC Availment

    Rishi Enterprises. Vs. Additional Commissioner Central Tax Delhi North & Anr

    (2025) TaxCorp(IDT) 11499 (HC-DELHI)

  3. Madras High Court · 28 Aug 2025
    Madras High Court Sets Aside GST Assessment Order for Non-Consideration of Assessee’s Reply; Allows Fresh Adjudication Post Complete Submission

    Pio Agencies Vs. The Deputy State Tax Officer-2 & Anr.

    (2025) TaxCorp(IDT) 11498 (HC-MADRAS)

  4. Calcutta High Court · 28 Aug 2025
    Calcutta High Court Sets Aside GST Penalty for Goods in Transit: Failure to Verify Supplier’s Claims Proves Fatal for Department

    Sandip Kumar Pandey & Anr. vs. The Assistant Commissioner of State Tax

    (2025) TaxCorp(IDT) 11497 (HC-CALCUTTA)

  5. MP High Court · 28 Aug 2025
    Madhya Pradesh High Court Upholds CGST Show Cause Notice Against SaaS Company: Distinguishes Roles of Investigating and Adjudicating Authorities in GST Proceedings on Cross-Border Student Recruitment Services

    Study Metro Edu Consultants Pvt. Ltd. vs. Joint Director & Ors.

    (2025) TaxCorp(IDT) 11496 (HC-MP)

  6. Karnataka High Court · 28 Aug 2025
    Karnataka High Court Quashes Unreasoned Blocking of ITC Ledger; Orders Immediate Unblocking with Safeguards

    The Lead Factory vs. The Assistant Commissioner of Commercial Taxes

    (2025) TaxCorp(IDT) 11495 (HC-KARNATAKA)

  7. Delhi High Court · 28 Aug 2025
    Delhi High Court Quashes GST Refund Rejection on Zero-Rated Exports: LUT Filing Date Not a Bar, Orders Refund with Interest

    Alkesh Tacker Vs. Union of India & Ors.

    (2025) TaxCorp(IDT) 11494 (HC-DELHI)

  8. Delhi High Court · 28 Aug 2025
    Delhi High Court Upholds Validity of Consolidated GST Order for Multiple Years and Service of DRC-07 via Email Amidst Mass Fraud Allegations

    Suresh Kumar vs. Commissioner CGST Delhi

    (2025) TaxCorp(IDT) 11493 (HC-DELHI)

  9. Allahabad High Court · 26 Aug 2025
    Allahabad High Court Upholds Section 129(1)(b) GST Penalty on Goods Seized Without Documents, Rejects ‘Owner’ Claim Raised Only at Appellate Stage

    Shree Maa Trading Company And 2 Others vs State of U.P and 3 Ors

    (2025) TaxCorp(IDT) 11491 (HC-ALLAHABAD)

  10. AAR · 25 Aug 2025
    Gujarat AAR Rules No GST on Optional Dormitory Accommodation Provided to Employees; ITC Allowed for Both Employee and Student Trainee Facilities

    In the matter of Suzuki Motor Gujarat Pvt Ltd.

    (2025) TaxCorp(IDT) 11489 (AAR)

  11. Supreme Court · 25 Aug 2025
    Supreme Court Upholds Bar on Seizure of Unaccounted Silver, Currency, and Mobiles During GST Search: Review Petition by Revenue Dismissed

    Commissioner of CGST vs Deepak Khandelwal

    (2025) TaxCorp(IDT) 11488 (SC)

  12. AAR · 23 Aug 2025
    Odisha AAR Clarifies GST Applicability: Branded, Pre-Packaged Rice and Wheat Flour Above 25 kg Attract Tax as per Amended Rate Notification

    In the matter of Eastern Zone Industries Pvt. Ltd.

    (2025) TaxCorp(IDT) 11487 (AAR)

  13. AAR · 23 Aug 2025
    Odisha AAR Affirms Zero-Rated GST Status for Logistics Services Rendered to SEZ Unit for Bauxite Movement

    In the matter of Advait Mining and Constructions LLP

    (2025) TaxCorp(IDT) 11486 (AAR)

  14. AAR · 23 Aug 2025
    Karnataka AAR Clarifies GST Exemption for Maize-Based Cattle Feed: Direct Consumption Exempt, Ingredient Use Taxable at 5%

    In the matter of Bhageerathi Foods

    (2025) TaxCorp(IDT) 11485 (AAR)

  15. AAR · 23 Aug 2025
    Odisha Medical Corporation Recognized as Government Entity, But GST Exemption Denied for Mixed Supply of Goods and Services: Odisha AAR

    In the matter of Odisha State Medical Corporation Ltd

    (2025) TaxCorp(IDT) 11484 (AAR)

  16. AAR · 23 Aug 2025
    Karnataka AAR Clarifies GST Rates: Pure Supply of Artificial Turf/Grass at 12%, Installation as Works Contract at 18%

    In the matter of New Horizon Development Company Pvt. Ltd.

    (2025) TaxCorp(IDT) 11483 (AAR)

  17. AAR · 23 Aug 2025
    Karnataka AAR Holds BMRCL Not a ‘Government Authority’—Metro Station Concession Activity Not GST Exempt

    In the matter of Bangalore Metro Rail Corporation Ltd.

    (2025) TaxCorp(IDT) 11482 (AAR)

  18. AAR · 23 Aug 2025
    Odisha AAR Rules Maintenance Services and Local Storage by Out-of-State Supplier Constitute 'Fixed Establishment,' Mandates GST Registration in Odisha

    In the matter of Thermo Fisher Scientific India Pvt. Ltd.

    (2025) TaxCorp(IDT) 11481 (AAR)

  19. AAR · 03 Jun 2025
    Advance Ruling Application Dismissed by Tamil Nadu AAR: Ongoing Investigation Precludes Pronouncement Under CGST Act

    In the matter of Rare SS Properties India Private Limited

    (2025) TaxCorp(IDT) 11480 (AAR)

  20. Delhi High Court · 03 Jun 2025
    Delhi High Court Directs Reconsideration of GST Refund Denial for Amazon Data Services India Pvt. Ltd. on Data Hosting Exports; Appellate Authority Ordered to Review in Light of Unchallenged Favourable Orders and Recent CBIC Circular

    Amazon Data Services India Private Limited. Vs. Additional Commissioner Central Tax GST, Delhi East & others

    (2025) TaxCorp(IDT) 11479 (HC-DELHI)

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