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Landmark Rulings

GST landmark rulings

5,393 rulings

  1. CESTAT Mumbai · 11 Aug 2025
    Industrial PET Bottle Coating Machinery Classified as ‘Machinery for Filling, Closing, Sealing Bottles’ under CTI 8422 30 00: CESTAT Mumbai Overturns Revenue’s Reclassification Attempt

    Kandhari Beverages Pvt. Ltd. vs. Commissioner of Customs

    (2025) TaxCorp(IDT) 11409 (CESTAT-MUMBAI)

  2. Orissa High Court · 11 Aug 2025
    Orissa High Court Declines to Intervene in ITC Blocking Under Rule 86A Amidst Pending Adjudication on Supplier’s Existence and Entitlement

    Transtech Solution vs. The Commissioner CT & GST

    (2025) TaxCorp(IDT) 11408 (HC-ORISSA)

  3. Bombay High Court · 11 Aug 2025
    Bombay High Court (Goa Bench) Directs 9% Interest on GST Refunds Delayed Beyond 60 Days from Date of Fresh Application Pursuant to Appellate Order

    Lupin Limited Vs. Union of India & Ors.

    (2025) TaxCorp(IDT) 11407 (HC-BOMBAY)

  4. Delhi High Court · 11 Aug 2025
    Delhi High Court Upholds Denial of Fraudulent GST ITC, Declines Writ Relief; Directs Assessee to Appellate Remedy for Procedural Grievances

    Banson Enterprises & Anr. vs. Assistant Commissioner Cgst & Ors

    (2025) TaxCorp(IDT) 11406 (HC-DELHI)

  5. Supreme Court · 08 Aug 2025
    Supreme Court Upholds Recipient’s Right to Seek Advance Ruling on Reverse Charge Tax Liability under CGST Act

    Commercial Tax Department Vs Power Grid Corporation Of India Ltd & Ors

    (2025) TaxCorp(IDT) 11405 (SC)

  6. Madras High Court · 09 Aug 2025
    Madras High Court Sets Aside GST Appellate Order, Condoning 288-Day Delay Due to Hospitalization and Lack of Proper Service

    T. Porkodi Vs. The Deputy Commissioner (CT) & Anr.

    (2025) TaxCorp(IDT) 11404 (HC-MADRAS)

  7. Allahabad High Court · 09 Aug 2025
    Allahabad High Court Mandates Alternative Service of Notice Post-GST Cancellation, Nullifies Ex Parte Order for Natural Justice Violation

    Lalaram Thekedar vs. UOI & 2 Ors.

    (2025) TaxCorp(IDT) 11400 (HC-ALLAHABAD)

  8. AP High Court · 09 Aug 2025
    High Court Invalidates Demand Order Issued Beyond Statutory Limitation; Bank Attachment Lifted in GST Proceedings

    Lakshmi Bhanu Steel Traders vs. The Assistant Commissioner & Ors.

    (2025) TaxCorp(IDT) 11399 (HC-AP)

  9. Madras High Court · 09 Aug 2025
    Madras High Court Nullifies Pre-Hearing Assessment Order for Breach of Natural Justice in GST Proceedings

    Shri Bharathi Weaves vs. Commercial Tax Officer

    (2025) TaxCorp(IDT) 11398 (HC-MADRAS)

  10. Allahabad High Court · 09 Aug 2025
    Allahabad High Court Quashes Penalty and Confiscation under Section 130 UPGST Act for Excess Stock Found by Eye Estimate, Directs Proper Tax Proceedings

    J.T.Steel Traders Vs State Of U.P. And 2 Others

    (2025) TaxCorp(IDT) 11397 (HC-ALLAHABAD)

  11. Madras High Court · 09 Aug 2025
    Madras High Court Upholds GST Assessment Against Deceased Proprietor’s Estate: Legal Heir’s Limitation Objection Rejected, Appeal Liberty Granted

    Vairam Agencies Vodafone Cell (Rep. by Legal Heir R. Ramesh) Vs. State Tax Officer, Pudukkottai-II Assessment Circle

    (2025) TaxCorp(IDT) 11396 (HC-MADRAS)

  12. AAR · 07 Aug 2025
    Advance Ruling on Plastic Toys Nullified: Gujarat AAAR Upholds Void Status Due to Suppression of Facts Amid DGGI Proceedings

    In the matter of I-Tech Plast India Pvt. Ltd.

    (2025) TaxCorp(IDT) 11393 (AAR)

  13. AAR · 07 Aug 2025
    Gujarat AAAR Permits ITC for Concrete Tower Supporting VCV Lines as 'Plant or Machinery', Overturns AAR's Denial

    In the matter of KEI Industries

    (2025) TaxCorp(IDT) 11392 (AAR)

  14. Calcutta High Court · 06 Aug 2025
    Calcutta High Court Upholds Revenue’s Bar on Cancelling Finalised Ex-Bond Bills of Entry; Clarifies Scope of Substitution under Section 46(5) of Customs Act

    Commissioner of Customs Port Kolkata Vs. Emami Agrotech Ltd.

    (2025) TaxCorp(IDT) 11391 (HC-CALCUTTA)

  15. Bombay High Court · 06 Aug 2025
    Bombay High Court Quashes CGST Order for Duplication of Proceedings: DGGI’s Pan-India SCN Prevails Over Local Adjudication in Video Gaming and Bowling Services GST Demand

    HM Leisure vs Assistant Commissioner of CGST, Div. – 1 & 2 Ors.

    (2025) TaxCorp(IDT) 11390 (HC-BOMBAY)

  16. Calcutta High Court · 28 Jul 2025
    Calcutta High Court Orders Fresh Determination of Input Tax Credit Reversal Under Rule 42 & 43 CGST Rules, Citing Procedural Lapses by Adjudicating and Appellate Authorities

    Hemraj Rice Mill & Anr. v/s Assistant Commissioner, CGST & CX & Ors.

    (2025) TaxCorp(IDT) 11389 (HC-CALCUTTA)

  17. Bombay High Court · 28 Jul 2025
    Bombay High Court Nullifies GST Registration Cancellation Due to Absence of Personal Service of Show Cause Notice; Remands Matter for Fresh Adjudication

    Funmatix Ventures Private Ltd. Vs. The Commissioner of GST (Appeals)

    (2025) TaxCorp(IDT) 11388 (HC-BOMBAY)

  18. Calcutta High Court · 28 Jul 2025
    Calcutta High Court Sets Aside Refund Denial: Retrospective Effect of Section 16(5) GST Act Protects Delayed ITC Claims Up to FY 2020-21

    DYS Impex Private Limited vs. Assistant Commissioner of Revenue, State Tax, Refund Unit & Ors

    (2025) TaxCorp(IDT) 11387 (HC-CALCUTTA)

  19. Calcutta High Court · 28 Jul 2025
    Calcutta High Court Sets Aside GST Assessment Order for Ignoring Assessee’s Documented Reply; Remands for Fresh Hearing on ITC Reversal Dispute

    Snehashis Dutta vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11386 (HC-CALCUTTA)

  20. Gujarat High Court · 05 Aug 2025
    Gujarat High Court Annuls GST Demand on Assignment of Long-Term Leasehold Rights; Follows Chamber of Commerce Precedent

    Alfa Tools Pvt. Ltd. vs. UOI & Anr.

    (2025) TaxCorp(IDT) 11383 (HC-GUJARAT)

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