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Landmark Rulings

GST landmark rulings

5,393 rulings

  1. AAR · 07 Apr 2025
    Gujarat AAR Denies ITC on Construction Inputs for EHV Cable Manufacturing

    In the matter of KEI Industries Ltd.

    (2025) TaxCorp(IDT) 10709 (AAR)

  2. AAR · 07 Apr 2025
    Tamil Nadu AAR Determines 'Maida Papad' as Un-cooked Snack Pellets, Subject to 5% GST Effective July 27, 2023

    In the matter of V K Samy Biscuits & Confectioneries

    (2025) TaxCorp(IDT) 10708 (AAR)

  3. AAR · 07 Apr 2025
    AAAR Tamil Nadu Upholds AAR’s Decision, Dismisses Appeal for Delay and Lack of Justification in Error Correction Application

    In the matter of Mitsubishi Electric India Pvt. Ltd.

    (2025) TaxCorp(IDT) 10707 (AAR)

  4. CESTAT Delhi · 04 Apr 2025
    CESTAT Rules Out Service Tax on Compensation for Lost Drilling Equipment in Landmark Ruling

    Halliburton Offshore Services Inc vs Additional Director General (Adjudication)

    (2025) TaxCorp(IDT) 10702 (CESTAT-DELHI)

  5. Chhattisgarh High Court · 04 Apr 2025
    Chhattisgarh HC Permits Assessee to Appeal to GST Appellate Tribunal Post Presidential Appointment; Affirms Extension of Limitations

    D and Sons Motors Pvt. Ltd. Vs. State of Chhattisgarh & Ors.

    (2025) TaxCorp(IDT) 10701 (HC-CHHATTISGARH)

  6. Madras High Court · 04 Apr 2025
    Madras High Court Upholds Expiration of Appeal Period but Allows Subsequent Challenge on Penalty and Interest in GST Royalty Case

    Jayaan Crusher Vs. The Commissioner of State Tax & Ors.

    (2025) TaxCorp(IDT) 10700 (HC-MADRAS) · Section 107

  7. Madras High Court · 04 Apr 2025
    Madras HC Rules for Registration Revocation in Non-Filing Case, Sets Conditions for Reinstatement

    Maragatham Deepa Vs. The Superintendent of CGST and Central Excise

    (2025) TaxCorp(IDT) 10699 (HC-MADRAS)

  8. Madras High Court · 04 Apr 2025
    Madras High Court Overturns Revenue's GST Demand on Co-Insurance and Re-Insurance Transactions

    Star Health and Allied Insurance Company Ltd.. Vs. The Additional Commissioner & Ors

    (2025) TaxCorp(IDT) 10698 (HC-MADRAS)

  9. Bombay High Court · 04 Apr 2025
    Bombay High Court Directs Manual Processing of IGST Refund of ₹1.40 Crore Due to Technical Failures

    VEA Impex Vs. Union of India & Ors.

    (2025) TaxCorp(IDT) 10697 (HC-BOMBAY)

  10. Karnataka High Court · 04 Apr 2025
    Karnataka High Court Overturns ITC Denial in Construction Services, Remanding for Fresh Consideration

    Tamara Leisure Experiences Private Limited Vs The Deputy Commissioner of Commercial Taxes

    (2025) TaxCorp(IDT) 10696 (HC-KARNATAKA)

  11. AAR · 03 Apr 2025
    Inox Air Products Exempted from GST on Transit Loss of Industrial Gases: Legal Interpretation of Supply and ITC

    In the matter of Inox Air Products Private Limited

    (2025) TaxCorp(IDT) 10689 (AAR)

  12. AAR · 03 Apr 2025
    AAR Ruling Strips ITC Rights on Share Buybacks for Fertilizer and Chemical Manufacturer Amidst Capital Restructuring by Government

    Gujarat Narmada Valley Fertilizers & Chemicals Limited

    (2025) TaxCorp(IDT) 10688 (AAR)

  13. AAR · 03 Apr 2025
    Gujarat AAR Rules in Favor of Pharma Manufacturer, Granting ITC on Canteen Facilities Amid Provisions of CGST Act

    In the matter of Amneal Pharmaceuticals Pvt. Limited

    (2025) TaxCorp(IDT) 10687 (AAR)

  14. AAR · 03 Apr 2025
    Fraudulent Orders Do Not Exempt Supply from GST: Gujarat AAR Ruling

    In the matter of Acube Engitech Company

    (2025) TaxCorp(IDT) 10686 (AAR)

  15. AAR · 03 Apr 2025
    Gujarat AAR Confirms 18% GST on 'Apsara Oil Pastels with Free Scrapping Tool' as a Mixed Supply Under CGST Act

    In the matter of Hindustan Pencils Pvt Ltd

    (2025) TaxCorp(IDT) 10685 (AAR)

  16. Delhi High Court · 03 Apr 2025
    Delhi Court Rules on GST Liability in Fortis Trademark Auction: RHC Healthcare vs. Fortis Healthcare

    Daiichi Sankyo Company Limited vs Malvinder Mohan Singh and ors.

    (2025) TaxCorp(IDT) 10684 (HC-DELHI)

  17. Patna High Court · 02 Apr 2025
    Patna High Court Rules on Warehouse Classification, Directs Re-evaluation of ITC Claims

    BK Warehousing LLP vs State of Bihar

    (2025) TaxCorp(IDT) 10680 (HC-PATNA)

  18. Calcutta High Court · 01 Apr 2025
    Calcutta HC Overturns Rejection of Assessee’s Appeal Regarding Electronic Cash Ledger Deposit

    Dipankar Biswas vs Deputy Commissioner of State Tax, & Ors.

    (2025) TaxCorp(IDT) 10674 (HC-CALCUTTA)

  19. Calcutta High Court · 01 Apr 2025
    Calcutta High Court Grants Assessee's Writ Appeal for Transitional Credit Application After Registration Issues

    Javed Ahmed Khan Vs. Deputy Commissioner of Revenue, State Tax, Ballygunge and Ors.

    (2025) TaxCorp(IDT) 10673 (HC-CALCUTTA)

  20. Karnataka High Court · 01 Apr 2025
    Karnataka High Court Overturns CGST Order, Remands for Reassessment Under GST Amnesty Scheme

    ADR Contractors Vs. Office of Deputy Commissioner & Anr.

    (2025) TaxCorp(IDT) 10672 (HC-KARNATAKA)

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