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Landmark Rulings

GST landmark rulings

5,393 rulings

  1. Rajasthan High Court · 02 Jun 2025
    Rajasthan High Court Allows Migrating Assessee Opportunity to Regularize Provisional GST Registration Delayed by Erroneous Advice

    Khusali Motors vs. The Chief Commissioner, CGST

    (2025) TaxCorp(IDT) 11478 (HC-RAJASTHAN)

  2. Allahabad High Court · 30 May 2025
    Allahabad High Court Affirms Adjudicatory Jurisdiction of GST Authorities Under Section 122: Patanjali Ayurved’s Plea for Criminal Trial Rejected

    Patanjali Ayurved Ltd Vs UOI

    (2025) TaxCorp(IDT) 11477 (HC-ALLAHABAD)

  3. Delhi High Court · 22 Aug 2025
    Delhi High Court Mandates Limitation Under Section 107 Begins on Communication of Order: Appeal Rejection in GST Registration Cancellation Set Aside

    August Attorneys LLP Vs Union Of India & Ors

    (2025) TaxCorp(IDT) 11476 (HC-DELHI)

  4. Madras High Court · 22 Aug 2025
    Madras High Court Upholds Validity of Negative ITC Blocking under Rule 86A, Restricts Blocking Quantum and Modifies Payment Modality for Indian Traders

    Indian Traders vs The Commercial Tax Officer and Ors

    (2025) TaxCorp(IDT) 11475 (HC-MADRAS)

  5. AAR · 21 Aug 2025
    Tamil Nadu AAR Affirms 28% GST on Acer’s Interactive Flat Panel Displays: Distinguishes IFPDs from Automated Data Processing Machines Based on Functionality and Intended Use

    In the matter of Acer India Private Limited

    (2025) TaxCorp(IDT) 11474 (AAR)

  6. AAR · 21 Aug 2025
    Karnataka AAR Rules 'Cake Gel' as Food Preparation under HSN 2106 90 99; 18% GST Applicable, Rejects Classification as Fats or Oils

    In the matter of Ab Mauri India Private Limited

    (2025) TaxCorp(IDT) 11473 (AAR)

  7. AAR · 21 Aug 2025
    Karnataka AAR Rules Zero GST on IT/ITes Certification Programs by NSDC-Approved Training Partner Under Market-Led Fee-Based Scheme

    In the matter of Intellipaat Software Solutions Pvt Ltd.

    (2025) TaxCorp(IDT) 11472 (AAR)

  8. AAR · 21 Aug 2025
    Parts of Motor Vehicle Seats to Continue at 18% GST: Karnataka AAR Clarifies Classification Post-October 2023 Amendments

    In the matter of Fine Tools (India) Pvt. Ltd.

    (2025) TaxCorp(IDT) 11471 (AAR)

  9. MP High Court · 20 Aug 2025
    Madhya Pradesh High Court Exempts Renewable Energy Certificates from VAT, Rejects Classification as Intangible Goods under MPVAT Act

    Ujjas Energy Ltd. vs. The Commissioner of Commercial Tax & Ors.

    (2025) TaxCorp(IDT) 11469 (HC-MP)

  10. Delhi High Court · 19 Aug 2025
    GSTAT Delhi Orders Distributor of L’Oreal Products to Deposit ₹3.31 Lakhs with Interest for Failing to Pass GST Rate Cut to Consumers

    DGAP Vs. Raj & Co.

    (2025) TaxCorp(IDT) 11467 (HC-DELHI)

  11. AP High Court · 19 Aug 2025
    Andhra Pradesh High Court Quashes Rejection of GST Refund on Ocean Freight; Holds Limitation Not Applicable Post Mohit Minerals Ruling

    Louis Dreyfus Company Private Limited vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11466 (HC-AP)

  12. Bombay High Court · 19 Aug 2025
    Bombay High Court Upholds Restriction on Input Tax Credit under GST Reverse Charge for Security Services; Finds No Violation of Articles 14 or 19

    Eagle Security & Personnel Services Vs Union of India and Ors

    (2025) TaxCorp(IDT) 11465 (HC-BOMBAY)

  13. Delhi High Court · 18 Aug 2025
    Delhi High Court Restricts Retrospective GST Cancellation, Mandates Prospective Effect Absent Specific Show Cause Notice Basis

    Akash Bansal Vs. Superintendent Range – 109 CGST Department

    (2025) TaxCorp(IDT) 11464 (HC-DELHI)

  14. Madras High Court · 18 Aug 2025
    Madras High Court Upholds Liquidator’s Right to Appropriate GST Deposits in ECL Despite Non-Filing of GSTR-3B Due to Cancellation of Registration

    Satyadevi Alamuri Liquidator of M/s.G.B. Engineering Enterprises Private Limited Vs Office of Assistant Commissioner of GST and Central Excise

    (2025) TaxCorp(IDT) 11463 (HC-MADRAS)

  15. Delhi High Court · 18 Aug 2025
    Delhi High Court Declines Writ Jurisdiction in Alleged GST ITC Fraud, Directs Assessee to Appellate Remedy Amidst Multiple Fake Firms and Complex Transaction Networks

    Shri Sugan Traders vs. Commissioner of CGST & Ors.

    (2025) TaxCorp(IDT) 11462 (HC-DELHI)

  16. Madras High Court · 18 Aug 2025
    Madras High Court Rules Single Show Cause Notice for Multiple Financial Years Violates GST Law: Orders Quashing of Clubbed Assessment

    Oriental Lotus Hotel Supplies Private Limited vs The Joint Commissioner

    (2025) TaxCorp(IDT) 11461 (HC-MADRAS)

  17. Supreme Court · 16 Aug 2025
    Supreme Court Restricts Revenue’s Power: No Renewal of Lapsed Provisional Attachment under Section 83 of CGST Act

    Kesari Nandan Mobile vs. Office of Assistant Commissioner of State Tax

    (2025) TaxCorp(IDT) 11460 (SC)

  18. Calcutta High Court · 16 Aug 2025
    Calcutta High Court Declines Interim Relief in Challenge to Section 16(2)(c) of CGST Act, Citing Absence of Restraining Order

    Baijnath Timber Enterprises Private Limited & Anr. Vs. Assistant Commissioner, SGST & Anr.

    (2025) TaxCorp(IDT) 11459 (HC-CALCUTTA)

  19. Calcutta High Court · 16 Aug 2025
    Calcutta High Court Orders Immediate Re-credit of Excess GST Recovery Due to Premature Ledger Debit in Absence of Final Adjudication

    Supreme Infotrade Private Limited & Anr. Vs. Assistant Commissioner, Refund Vertical, SGST& Ors.

    (2025) TaxCorp(IDT) 11458 (HC-CALCUTTA)

  20. Delhi High Court · 16 Aug 2025
    Delhi High Court Upholds Dismissal of Writ Petition in Massive ITC Fraud Case, Imposes Cost on Non-Participating Assessee

    Ganpati Polymers vs. Commissioner of CGST & Anr.

    (2025) TaxCorp(IDT) 11457 (HC-DELHI)

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