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Landmark Rulings

GST landmark rulings

5,393 rulings

  1. Delhi High Court · 19 Jul 2025
    Delhi High Court Quashes Recovery Notices Against Assessee After 10% Pre-Deposit: Relief Granted Due to Non-Operational GST Tribunal and CBIC Circular

    Kusum Healthcare Private Limited Vs Assistant Commissioner, Division Okhla, Cgst Delhi South Commissionerate & Ors

    (2025) TaxCorp(IDT) 11321 (HC-DELHI)

  2. HP High Court · 19 Jul 2025
    Himachal Pradesh High Court Sets Aside GST Demand for Procedural Lapses: Orders Fresh Consideration in Absence of GST-ASMT-10 and DRC-01A

    Hindustan Construction Company Limited vs Union of India and Others

    (2025) TaxCorp(IDT) 11320 (HC-HP)

  3. Gujarat High Court · 19 Jul 2025
    Gujarat High Court Quashes DRC-01 Show Cause Notice Issued Without Stating Reasons, Orders Fresh Hearing for Assessee

    Maruti Enterprise Vs State Of Gujarat & Ors.

    (2025) TaxCorp(IDT) 11319 (HC-GUJARAT)

  4. Bombay High Court · 19 Jul 2025
    Bombay High Court Remands GST Refund Case on Plastic Toys Due to Appellate Authority’s Non-Consideration of All Assessee’s Arguments

    CMP Euro Technoplast Pvt Ltd vs Union of India

    (2025) TaxCorp(IDT) 11318 (HC-BOMBAY)

  5. Delhi High Court · 19 Jul 2025
    Delhi High Court Affirms Decree for Refund of Advance Payment in Granite Supply Dispute; Rejects Allegations of GST-Evasion Scheme as Baseless

    GS Marbles vs. Shree Granites

    (2025) TaxCorp(IDT) 11317 (HC-DELHI)

  6. Bombay High Court · 18 Jul 2025
    Bombay High Court Allows Inter-State ITC Transfer Post-Amalgamation Despite GST Portal Restrictions: Unicore Group Merger Case

    Umicore Autocat India Private Limited vs UOI & ors

    (2025) TaxCorp(IDT) 11315 (HC-BOMBAY)

  7. AAR · 18 Jul 2025
    Kerala AAR Allows Input Tax Credit on Rooftop Solar Plant Installed at Mall, Holds Restrictions under Section 17(5) Inapplicable

    In the matter of Grand Centre Mall

    (2025) TaxCorp(IDT) 11314 (AAR)

  8. Gujarat High Court · 18 Jul 2025
    Gujarat High Court Clarifies Recovery of GST Interest: Direct Recovery Under Section 79 Only Post DRC-01D Intimation, Advisory Alone Not Enforceable

    Reliance Formulation Private Limited Vs Assistant Commissioner of State Tax & Anr

    (2025) TaxCorp(IDT) 11313 (HC-GUJARAT)

  9. Gujarat High Court · 18 Jul 2025
    Gujarat High Court Upholds ITC Reversal for Recipient Due to Supplier’s Non-Payment of Tax; Penalty Set Aside for Procedural Lapse

    R V Enterprises & Anr Vs State of Gujarat & Ors

    (2025) TaxCorp(IDT) 11312 (HC-GUJARAT)

  10. Supreme Court · 17 Jul 2025
    Supreme Court Nullifies Karnataka High Court’s Interim Bail to Accused in ₹660 Crore GST Fraud; Orders Immediate Surrender and Reassignment of Bail Plea

    SENIOR INTELLIGENCE OFFICER vs RITU NITIN MINOCHA

    (2025) TaxCorp(IDT) 11311 (SC)

  11. Madras High Court · 05 Jul 2025
    Madras High Court Sets Aside Ex-Parte GST Order for Lack of Proper Service, Mandates Reminder Notice Under Section 169 and Conditions Remand on Partial Tax Deposit

    Tvl. Your Friends Aquarium vs The Assistant Commissioner (St)

    (2025) TaxCorp(IDT) 11308 (HC-MADRAS)

  12. Karnataka High Court · 05 Jul 2025
    Karnataka High Court Upholds GST Confiscation Order Due to Alternate Remedy, Grants Interim Relief Against Auction of Goods and Vehicle

    Padmavati Energy Solutions India Pvt. Ltd. vs State of Karnataka

    (2025) TaxCorp(IDT) 11307 (HC-KARNATAKA)

  13. Bombay High Court · 05 Jul 2025
    Bombay High Court Allows Withdrawal of Writ Amidst Absence of GST Tribunal, Emphasizes Adherence to Trade Circular Guidelines

    Veritas Logistics Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 11306 (HC-BOMBAY)

  14. Madras High Court · 16 Jul 2025
    Madras High Court Clarifies Scope of Personal Hearing in Rectification Proceedings Under Section 161 TNGST/CGST Act: Refusal to Rectify Not Covered

    Eminent Textiles Mills Private Limited Vs The State Tax Officer

    (2025) TaxCorp(IDT) 11304 (HC-MADRAS)

  15. Madras High Court · 10 Jul 2025
    Madras High Court Quashes Mechanical GST Assessment under Section 74 Due to Supplier Liquidation and Absence of CA Certificate; Orders Reconsideration under Section 73 upon Depositing Disputed Tax

    JIT Auto Comp Vs Assistant Commissioner

    (2025) TaxCorp(IDT) 11303 (HC-MADRAS)

  16. Supreme Court · 10 Jul 2025
    Supreme Court Imposes Costs on Revenue for Persisting with SLP Against Refund of Transitioned GST Credit Despite Settled Law

    Union of India and Ors v/s M/S Ford India Private Limited

    (2025) TaxCorp(IDT) 11302 (SC)

  17. P&H High Court · 15 Jul 2025
    High Court Orders Provisional Assessment and Partial ITC Unblocking in Disputed GST Demand

    S S Con Cast Private Limited Vs Union Of India And Ors

    (2025) TaxCorp(IDT) 11297 (HC-P&H)

  18. Supreme Court · 15 Jul 2025
    Supreme Court Upholds Delhi High Court Ruling: Wrongful ITC Allegation Cannot Justify Withholding Refund of Electronic Cash Ledger under GST Act

    UOI & Ors vs HCC VCCL Joint Venture

    (2025) TaxCorp(IDT) 11296 (SC)

  19. Supreme Court · 15 Jul 2025
    Supreme Court Upholds Limited Blocking of ITC Ledger to 10% of Demand in GST Disputes; Revenue’s SLP Dismissed, Follows KJ International Precedent

    Deputy Director & Anr. Etc. Vs Ramesh Kumar Yadav & Anr. Etc.

    (2025) TaxCorp(IDT) 11295 (SC)

  20. Madras High Court · 12 Jul 2025
    Madras High Court Sets Aside GST Demand Issued Posthumously; Directs Legal Heir to Pursue Pending Adjudication

    T Madhanprabhu Vs. The Deputy State Tax Officer

    (2025) TaxCorp(IDT) 11290 (HC-MADRAS)

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