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Landmark Rulings

GST landmark rulings

5,393 rulings

  1. Calcutta High Court · 14 Feb 2025
    Calcutta High Court Upholds Assessee’s Right to Appeal, Condoning 79-Day Delay Due to Lack of GST Portal Knowledge

    Kamala Stores & Anr. The State of West Bengal & Ors

    (2025) TaxCorp(IDT) 10372 (HC-CALCUTTA)

  2. Rajasthan High Court · 14 Feb 2025
    Rajasthan High Court Directs Special Purpose Vehicle to Appeal Final Orders on Toll Collection Rights Within 15 Days, Adhering to Audit Reports and GST Circular Guidelines

    CG Tollway Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10371 (HC-RAJASTHAN)

  3. Calcutta High Court · 14 Feb 2025
    Calcutta HC Overturns Penalty Based on Inconsistent Goods Description, Rules Against Unjust Detention Under GST

    Ashok Sharma vs. The State of West Bengal & Ors.

    (2025) TaxCorp(IDT) 10370 (HC-CALCUTTA)

  4. Gujarat High Court · 14 Feb 2025
    Gujarat High Court Upholds Provisional Attachment of Bank Account Amidst Allegations of Fraudulent Invoicing and Circular Trading

    Kesari Nandan Mobile vs. Office of Assistant Commissioner of State Tax

    (2025) TaxCorp(IDT) 10369 (HC-GUJARAT)

  5. Calcutta High Court · 13 Feb 2025
    Calcutta HC Directs Reissuance of Show Cause Notice Regarding GST Exemption for Commission Income between Bhutan and Indonesia

    Eastland Switchgears Pvt. Ltd. vs. The Assistant Commissioner of Revenue

    (2025) TaxCorp(IDT) 10359 (HC-CALCUTTA)

  6. Calcutta High Court · 13 Feb 2025
    Calcutta HC Upholds Lawfulness of Show Cause Notice for IGST Recovery in Jembo Cable Commission Case

    Eastland Switchgears Pvt. Ltd. vs. The Assistant Commissioner of Revenue

    (2025) TaxCorp(IDT) 10358 (HC-CALCUTTA)

  7. Bombay High Court · 11 Feb 2025
    Bombay HC Overturns Refund Rejection Due to Violations of Natural Justice and Procedural Fairness

    Credit Agricole CIB Services Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10347 (HC-BOMBAY)

  8. Orissa High Court · 11 Feb 2025
    Blocking of Future Input Tax Credit Under Rule 86A: Orissa High Court Adjudicates on Timeliness and Procedural Validity

    Atulya Minerals Vs. Commissioner of State Tax & Ors.

    (2025) TaxCorp(IDT) 10346 (HC-ORISSA)

  9. Allahabad High Court · 11 Feb 2025
    Allahabad HC Rules Against Dual Taxation on Payments Already Subject to GST

    Snowwhite Infrastructure Pvt. Ltd. Vs. Union Of India & Ors.

    (2025) TaxCorp(IDT) 10345 (HC-ALLAHABAD)

  10. Madras High Court · 11 Feb 2025
    Madras HC Upholds Assessee's Voluntary Pre-Deposit Payment Under GST DRC-03

    AR Foundations Private Limited Vs. The Appellate Deputy Commissioner (ST) – Chennai II

    (2025) TaxCorp(IDT) 10344 (HC-MADRAS)

  11. Karnataka High Court · 11 Feb 2025
    Karnataka High Court Permits Appeal After Brief Delay, Criticizes FAA's Approach to Discretionary Powers

    Deepak Stores Pvt. Ltd. vs. The Joint Commissioner

    (2025) TaxCorp(IDT) 10343 (HC-KARNATAKA)

  12. Madras High Court · 11 Feb 2025
    Madras HC Reinstates Suspension of GST Registration Pending Final Determination in ITC Misuse Case

    Steel Track Vs. The Assistant Commissioner of GST & Ors.

    (2025) TaxCorp(IDT) 10342 (HC-MADRAS)

  13. Delhi High Court · 11 Feb 2025
    Delhi High Court Upholds Strict Adherence to CGST Appeal Timelines, Dismissing Writ Petitions on Delay Grounds

    Addichem Speciallity LLP vs Special Commissioner I, Department Of Trade and Taxes and anr.

    (2025) TaxCorp(IDT) 10341 (HC-DELHI) · Section 107

  14. Madras High Court · 11 Feb 2025
    Madras High Court Upholds GST Assessment Orders, Emphasizes Burden of Proof on Recipients for ITC Claims

    Devi Traders vs. The State Tax Officer

    (2025) TaxCorp(IDT) 10340 (HC-MADRAS)

  15. AP High Court · 11 Feb 2025
    Andhra Pradesh HC Enforces Mandatory Time Limits in APGST Act, Invalidates Late SCN

    The Cotton Corporation of India Vs Assistant Commissioner (ST) (Audit) (FAC) and Ors

    (2025) TaxCorp(IDT) 10339 (HC-AP)

  16. AAR · 11 Feb 2025
    Clarifies Non-Taxability of IGST on Settlement Fees to Australian Oil & Gas Regulators

    In the matter of GSPC (JPDA) Ltd.

    (2025) TaxCorp(IDT) 10338 (AAR)

  17. Kerala High Court · 07 Feb 2025
    Kerala High Court Declares Cash Seizure by GST Department Illegal, Orders Immediate Return of Funds

    Centre C Edtech Pvt. Ltd. vs. The Intelligence Officer

    (2025) TaxCorp(IDT) 10314 (HC-KERALA)

  18. Allahabad High Court · 07 Feb 2025
    Calcutta High Court Ruling Overturns Input Tax Credit Denial, Highlights Certificate Validity According to CBIC Circular

    Bhagwan Das Agrahari vs. State Of U.P. And 2 Others

    (2025) TaxCorp(IDT) 10313 (HC-ALLAHABAD)

  19. Allahabad High Court · 07 Feb 2025
    Legal Crux of Allahabad High Court's Judgment: Revisional Authority's Order Quashed for Lack of Clarity and Maintainability

    Buddha Resorts Private Limited Vs. Chief Commissioner of GST & Anr

    (2025) TaxCorp(IDT) 10312 (HC-ALLAHABAD)

  20. Allahabad High Court · 07 Feb 2025
    E-way Bill Legitimacy Upheld by Allahabad HC: Quashes Seizure and Penalty Orders

    OSR Creation Vs. State of U.P. & Ors.

    (2025) TaxCorp(IDT) 10311 (HC-ALLAHABAD)

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