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Landmark Rulings

GST landmark rulings

5,393 rulings

  1. AAR · 29 Jul 2025
    GST Exemption Denied to Sub-Contractor Supplying Manpower to Local Authority via Main Contractor: West Bengal AAR Clarifies Recipient Criteria under Notification 12/2017-Central Tax (Rate)

    In the matter of Webel Support Multipurpose Service Cooperate Society Ltd.

    (2025) TaxCorp(IDT) 11354 (AAR)

  2. Madras High Court · 28 Jul 2025
    Madras High Court Orders Reinstatement of GST Registration for Works Contractor, Recognizes Genuine Hardship Due to Delay in Payment by Recipient, Imposes Compliance Conditions

    Chinnappan Thangamani Vs. The Assistant Commissioner

    (2025) TaxCorp(IDT) 11352 (HC-MADRAS)

  3. Gauhati High Court · 28 Jul 2025
    Gauhati High Court Orders Swift Reinstatement of GST Registration for Works Contractor Following Full Payment of Dues

    Smti Gichak Daniam vs. The State of Arunachal Pradesh

    (2025) TaxCorp(IDT) 11351 (HC-GAUHATI)

  4. Allahabad High Court · 28 Jul 2025
    Allahabad High Court Rejects Bail Plea in CGST Offence Due to Applicant’s Non-Custody and Disregard of Prior Court Order

    Manoj Kumar Garg Vs. Union of India

    (2025) TaxCorp(IDT) 11350 (HC-ALLAHABAD)

  5. MP High Court · 28 Jul 2025
    Madhya Pradesh High Court Nullifies CGST Demand Order Over Denial of Cross-Examination; Directs Fresh Hearing from Cross-Examination Stage

    Paper Trade Links vs. UOI, Department of Revenue, Ministry of Finance & Ors.

    (2025) TaxCorp(IDT) 11349 (HC-MP)

  6. Madras High Court · 21 Jul 2025
    Madras High Court Bars Composite GST Show Cause Notices for Multiple Years, Citing Violation of Statutory Limits and Assessee Rights

    R A and Co vs The Additional Commissioner of Central Taxes, South Commissionerate

    (2025) TaxCorp(IDT) 11345 (HC-MADRAS)

  7. Gujarat High Court · 21 Jul 2025
    Gujarat High Court Upholds Denial of Cross-Examination to Assessee in Alleged Fraudulent ITC Case, Emphasizes Adequacy of Documentary Evidence

    Sazid Ali Khan Vs Office Of Principal Commissioner, Central Gst And Central Excise Commissionerate, Vadodara-I & Ors

    (2025) TaxCorp(IDT) 11344 (HC-GUJARAT)

  8. Allahabad High Court · 25 Jul 2025
    Allahabad High Court Nullifies 200% GST Penalty for Technical Error in E-Way Bill Dispatch Location

    Saumya Vs Union Of India And 3 Others

    (2025) TaxCorp(IDT) 11340 (HC-ALLAHABAD)

  9. Supreme Court · 24 Jul 2025
    Supreme Court Upholds Taxpayer’s Right to Adjudication in Arecanut Seizure: Payment Under Protest No Bar to Appeal When Order Not Passed in Form MOV-09

    ASP Traders vs. State of U.P. & Ors.

    (2025) TaxCorp(IDT) 11338 (SC)

  10. Gujarat High Court · 24 Jul 2025
    Gujarat High Court Orders Fresh Assessment Under Section 73, Permitting Taxpayer to Seek Amnesty Relief Under Section 128A of CGST Act Amid Surplus Credit Issue

    Bhavani Tractor vs Union of India and Others

    (2025) TaxCorp(IDT) 11337 (HC-GUJARAT)

  11. Supreme Court · 24 Jul 2025
    Supreme Court Upholds 5% GST Rate on Flavoured Milk; Revenue’s SLP Dismissed Citing Precedent

    UOI vs. Heritage Foods Ltd. & Anr.

    (2025) TaxCorp(IDT) 11336 (SC)

  12. AP High Court · 24 Jul 2025
    Andhra Pradesh High Court Rules Flavoured Milk Taxable at 5% Under Heading 0402 9990, Not 12% as Contended by Revenue; Refund Permitted for Excess Tax Paid

    Heritage Foods Ltd. vs. The Additional Commissioner

    (2025) TaxCorp(IDT) 11335 (HC-AP)

  13. Supreme Court · 23 Jul 2025
    Supreme Court Upholds Quashing of Tax Demand on CERC and DERC License Fees, Confirms Quasi-Judicial Nature of Regulatory Commissions

    Additional Director Directorate General Of Gst Intelligence (Dggi) & Anr Vs Central Electricity Regulatory Commssion

    (2025) TaxCorp(IDT) 11334 (SC)

  14. MP High Court · 19 Jul 2025
    Madhya Pradesh High Court Upholds IGST and Penalty for Failure to Update Vehicle Details in E-Way Bill Part B: Registered Person’s Primary Responsibility Reaffirmed

    Vishalfab (India) Pvt. Ltd Vs The State of Madhya Pradesh & Ors

    (2025) TaxCorp(IDT) 11333 (HC-MP)

  15. Delhi High Court · 19 Jul 2025
    Delhi High Court Rules GST Cancellation with Retrospective Effect Invalid Where Business Had Ceased, Orders Registration Cancelled from Application Date

    Kamal Kindra vs Commissioner of State Tax and Others

    (2025) TaxCorp(IDT) 11332 (HC-DELHI)

  16. Karnataka High Court · 19 Jul 2025
    Karnataka High Court Annuls Ex Parte Dismissal of GST Appeal Due to Lack of Adequate Hearing on First Listing

    N. H. and Co. Vs. The Assistant Commissioner & Anr.

    (2025) TaxCorp(IDT) 11331 (HC-KARNATAKA)

  17. AAR · 19 Jul 2025
    Kerala AAR Clarifies GST Classification and ITC Eligibility for Sweet Shops: Distinction Between Supply of Goods and Restaurant Services, and Taxation Through E-Commerce Platforms

    In the matter of Shubhan Treats

    (2025) TaxCorp(IDT) 11330 (AAR)

  18. Karnataka High Court · 22 Jul 2025
    Karnataka High Court Quashes IGST Demand on Expatriate Secondment: Deeming Fiction and Employer-Employee Relationship Prevail

    Alstom Transport India Ltd. vs. Commissioner of Commercial Taxes & Ors.

    (2025) TaxCorp(IDT) 11327 (HC-KARNATAKA)

  19. Supreme Court · 22 Jul 2025
    Supreme Court Upholds Retrospective Application of Amended Rule 89(5) for Inverted Duty Refunds: Revenue’s SLP Dismissed

    UOI & Ors. vs. Tirth Agro Technology Pvt. Ltd. & Ors.

    (2025) TaxCorp(IDT) 11326 (SC)

  20. Bombay High Court · 22 Jul 2025
    Bombay High Court Orders Removal of Fraudulently Linked Aadhar and PAN from GST Portal; Rebukes Multiple Authorities for Grave Inaction in Identity Misuse Case

    Vilas Prabhakar Lad Versus UIDAI & Ors

    (2025) TaxCorp(IDT) 11325 (HC-BOMBAY)

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