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Landmark Rulings

GST landmark rulings

5,393 rulings

  1. Karnataka High Court · 01 Apr 2025
    Karnataka High Court Overturns Revenue Demand, Calls for Fresh Consideration in Light of Supreme Court Guidelines

    Vidyashilp India Pvt. Ltd. Vs. The Joint Additional Commissioner of Central Tax, Bengaluru North

    (2025) TaxCorp(IDT) 10671 (HC-KARNATAKA)

  2. Madras High Court · 01 Apr 2025
    Madras High Court Upholds Demand under CGST Act Against Trust for Non-Compliance with Registration Requirements

    Annai Angammal Arakkattalai (Pre Mahal) Vs The Joint Commissioner or GST (Appeals) & Ors

    (2025) TaxCorp(IDT) 10670 (HC-MADRAS)

  3. Allahabad High Court · 01 Apr 2025
    Allahabad HC Orders Compensation to Assessee Due to NOIDA's GST Misclassification Error Resulting in Penalties

    Surender Gupta Vs. Appellate Authority State GST & Ors.

    (2025) TaxCorp(IDT) 10669 (HC-ALLAHABAD)

  4. Kerala High Court · 01 Apr 2025
    Kerala High Court Overturns ITC Claim Rejection, Emphasizing Section 16(5) Provisions for FY 2017-18

    Sark Cables Pvt. Ltd. Vs. The Deputy Commissioner of Central

    (2025) TaxCorp(IDT) 10668 (HC-KERALA)

  5. Karnataka High Court · 01 Apr 2025
    Karnataka High Court Upholds GST on Installments for Pre-Completion Apartment Purchases

    B G Parameshwara vs Bengaluru Development Authority

    (2025) TaxCorp(IDT) 10667 (HC-KARNATAKA)

  6. MP High Court · 31 Mar 2025
    Madhya Pradesh HC Upholds FIR Against Cigarette Manufacturer for Alleged Tax Invoice Fabrication Involving ₹500 Crore GST Evasion

    Kishore Wadhwani vs State of MP & Ors

    (2025) TaxCorp(IDT) 10662 (HC-MP)

  7. MP High Court · 31 Mar 2025
    Writ Petition Revived by Madhya Pradesh HC Amid Circular Trading Allegations Against Multiple Assessees

    Rahul Steels Through Its Authorised Signatory Rahul Gandhi And Others Vs Union of India & Ors

    (2025) TaxCorp(IDT) 10661 (HC-MP)

  8. Supreme Court · 28 Mar 2025
    SC Dismisses Revenue's Appeal, Upholding Gujarat HC's Ruling on Refund Regulation for Inverted Duty Structure Services

    UOI & Ors Vs Ascent Meditech Ltd. & ors

    (2025) TaxCorp(IDT) 10649 (SC)

  9. Delhi High Court · 28 Mar 2025
    Delhi High Court Overturns GST Registration Revocation Due to Lack of Justification in Cancellation Process

    SK Enterprises vs. Principal Commissioner CGST

    (2025) TaxCorp(IDT) 10648 (HC-DELHI)

  10. P&H High Court · 28 Mar 2025
    Punjab & Haryana High Court Orders Reassessment of GST Demand Related to Excess ITC Claim by Deceased Taxpayer

    Anil Kumar (Through LR) Vs. State of Punjab & Ors.

    (2025) TaxCorp(IDT) 10647 (HC-P&H)

  11. Bombay High Court · 28 Mar 2025
    Bombay High Court Issues Interim Stay on GST Recovery for Duplicate Input Tax Credit Claims

    Rutu Enterprises vs. The State of Maharashtra

    (2025) TaxCorp(IDT) 10646 (HC-BOMBAY)

  12. Karnataka High Court · 28 Mar 2025
    Karnataka High Court Mandates Appellate Authority to Review Taxpayer's Appeal on Substance, Not Just Timeliness

    S.K. Takappa vs. The Assistant Commissioner

    (2025) TaxCorp(IDT) 10645 (HC-KARNATAKA)

  13. AAR · 28 Mar 2025
    GST Levy on Electricity and Water Charges Upheld by Telangana AAAR in Holiday Inn Case

    In the matter of Duet India Hotels Private Limited

    (2025) TaxCorp(IDT) 10644 (AAR)

  14. AAR · 28 Mar 2025
    Telangana AAAR Confirms ITC Reversal on Destroyed Inventory Amid Fire Incident, Referring to Section 17(5)

    In the matter of Geekay Wires Ltd

    (2025) TaxCorp(IDT) 10643 (AAR)

  15. Gujarat High Court · 28 Mar 2025
    Gujarat High Court Rejects Premature GST Refund Petition, Emphasizing Compliance with Invoicing Standards

    Ramila Govindbhai Patel & Ors. Vs. Principal Chief Commissioner, CGST Zone & Ors.

    (2025) TaxCorp(IDT) 10642 (HC-GUJARAT)

  16. Gujarat High Court · 28 Mar 2025
    Gujarat High Court Overturns Rejection of Tax Refund Due to Procedural Oversight in IGST Input Tax Credit Claim for SEZ Supplies

    ABN Industries vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10641 (HC-GUJARAT)

  17. Karnataka High Court · 28 Mar 2025
    Karnataka High Court Overturns Ex Parte GST Order Due to Service Issues, Remanding for Reassessment

    Drop Total Spirits Pvt. Ltd. vs. The Deputy Commissioner of Commercial Taxes (Audit)

    (2025) TaxCorp(IDT) 10640 (HC-KARNATAKA)

  18. Delhi High Court · 27 Mar 2025
    Delhi HC Upholds ITC Claim of Rs 5.65 Crores, Overturning Revenue's Disallowance Due to Supplier's Minor Error

    Braun Medical India Private Limited vs Union of India & Ors

    (2025) TaxCorp(IDT) 10639 (HC-DELHI)

  19. Gujarat High Court · 27 Mar 2025
    Challenge to GST Time-Extension Notification Dismissed by Punjab & Haryana HC

    Garg Rice Mills & Ors. vs. State of Punjab & Ors.

    (2025) TaxCorp(IDT) 10638 (HC-GUJARAT)

  20. Madras High Court · 27 Mar 2025
    Madras HC Upholds SEZ Unit's Right to Refund of Supplier-Paid Taxes Under Special Economic Zone Act, 2005, Subject to Factual Investigations

    Urjita Electronics Private Limited Vs The Joint Commissioner of GST and Central Excise (Appeals-II)

    (2025) TaxCorp(IDT) 10637 (HC-MADRAS)

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