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Landmark Rulings

GST landmark rulings

5,393 rulings

  1. Bombay High Court · 07 Feb 2025
    Bombay High Court Holds Revenue Accountable for Assessee’s Submissions on ITC Reversal in Taxability Dispute of Composite Supply of Textbooks and Platform Solutions

    Leadership Boulevard Pvt. Ltd. vs. Union of India & Ors

    (2025) TaxCorp(IDT) 10310 (HC-BOMBAY)

  2. Bombay High Court · 07 Feb 2025
    Allahabad HC Dismisses Writ Petition on Pokland Machine, Orders Relegation to Appeal

    TS-51-HCALL-2025-GST-HDB_Financial_Services_Limited

    (2025) TaxCorp(IDT) 10309 (HC-BOMBAY)

  3. Bombay High Court · 07 Feb 2025
    Decision on GST Refund Claims: Bombay HC Permits Adjustments in Filing Procedures

    Vodafone Idea Limited vs UOI & ors

    (2025) TaxCorp(IDT) 10308 (HC-BOMBAY)

  4. Jharkhand High Court · 06 Feb 2025
    Steel Authority of India’s Claim to Transitional VAT Credit Upheld by Jharkhand HC

    Steel Authority of India Ltd. vs. The State of Jharkhand

    (2025) TaxCorp(IDT) 10305 (HC-JHARKHAND)

  5. Jharkhand High Court · 06 Feb 2025
    Jharkhand HC Overrules Revenue's Denial of Pre-Deposit Refund for Late Application!

    BLA Infrastructure Private Limited vs. The State of Jharkhand & ors

    (2025) TaxCorp(IDT) 10304 (HC-JHARKHAND)

  6. Patna High Court · 05 Feb 2025
    Patna High Court Clarifies Appeal Process in Inverted Duty Structure Refund Claim Case for Electric Vehicle Manufacturer

    Ganpati Motors vs. The Chief Commissioner, Central GST and Central Excise

    (2025) TaxCorp(IDT) 10298 (HC-PATNA)

  7. AP High Court · 05 Feb 2025
    Andhra Pradesh High Court Declares CBIC Circular Restricting Refund of Unutilized ITC on Inverted Duty Structure Ultra Vires

    Gemini Edibles and Fats India Ltd. vs. The Assistant Commissioner of Central Taxes

    (2025) TaxCorp(IDT) 10297 (HC-AP)

  8. AAR · 05 Feb 2025
    Turnkey EPC Contracts Deemed Indivisible Despite Separate Work Orders

    In the matter of Thyssenkrupp Industrial Solutions (India) Pvt Ltd

    (2025) TaxCorp(IDT) 10296 (AAR)

  9. Gauhati High Court · 04 Feb 2025
    Gauhati High Court Nullifies Tax Demand Due to Inadequate Show Cause Notice Compliance

    Print Sales Company & Anr. vs State of Assam and Others

    (2025) TaxCorp(IDT) 10290 (HC-GAUHATI)

  10. Allahabad High Court · 04 Feb 2025
    Allahabad High Court Rules Detention Order Against Driver Violated Natural Justice Principles

    Sawarlal Agarwal vs State of Uttar Pradesh

    (2025) TaxCorp(IDT) 10289 (HC-ALLAHABAD)

  11. Bombay High Court · 04 Feb 2025
    Bombay High Court Quashes Provisional Attachment Order on Bank Account, Criticizes Lack of Proper Justification

    Goisu Realty Pvt. Ltd. vs. State of Maharashtra & Ors.

    (2025) TaxCorp(IDT) 10288 (HC-BOMBAY)

  12. Gujarat High Court · 03 Feb 2025
    Gujarat HC Upholds Revenue's Rejection of Late Compensation Cess Refund Application in Nitrocellulose Export Case

    Nitrex Chemicals India Ltd vs Assistant Commissioner Goods and Service Tax Division VIII Valsad

    (2025) TaxCorp(IDT) 10282 (HC-GUJARAT)

  13. Madras High Court · 31 Jan 2025
    Madras High Court Orders Taxpayer to Submit Returns Ahead of Registration Cancellation; Relying on Precedents from Suguna Cutpiece Center & Ors

    Kembanangounder Vimala Vs. The Assistant Commissioner

    (2025) TaxCorp(IDT) 10281 (HC-MADRAS)

  14. Madras High Court · 31 Jan 2025
    Madras High Court Overturns Tax Assessment Order; Assessees Granted Opportunity to Raise Objections by Depositing 25% of Disputed Tax

    Fazari Multicuisine Restaurant vs. The Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 10280 (HC-MADRAS)

  15. Madras High Court · 31 Jan 2025
    Madras High Court Overturns Tax Assessment Order, Favoring Assessee in ITC Dispute with Tax Authorities

    Sai Ram Packaging vs. The Assistant Commissioner

    (2025) TaxCorp(IDT) 10279 (HC-MADRAS)

  16. Gujarat High Court · 31 Jan 2025
    Gauhati HC Invalidates Summary SCN, Underlines Necessity of Proper Procedure under CGST Act

    Shri Shambhu Prasad vs. The State of Assam & Ors.

    (2025) TaxCorp(IDT) 10278 (HC-GUJARAT)

  17. AP High Court · 31 Jan 2025
    Andhra Pradesh HC Rules Invalidity of GST Orders Lacking DIN; Sets Precedent for Proper Procedure in Tax Assessments

    Sunrise Marine Services.vs The Assistant Commissioner St & Others

    (2025) TaxCorp(IDT) 10277 (HC-AP)

  18. AP High Court · 30 Jan 2025
    Andhra Pradesh HC Dismisses Writ Challenging Penalties Under GST Act; Upholds Invocation of Section 74 for Non-Compliance

    Sriba Nirman Company vs. The Commissioner (Appeals)

    (2025) TaxCorp(IDT) 10270 (HC-AP)

  19. Madras High Court · 30 Jan 2025
    Madras HC Grants Assessee the Right to Amend GSTR-3B and Directs Refund of Output Tax Liability, Setting Precedent for Transitional Credit Claims

    Dell International Services India Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10269 (HC-MADRAS)

  20. Gujarat High Court · 29 Jan 2025
    Gujarat HC Upholds Jurisdiction in GST Penalty Case Against Co-Noticees in Clandestine Tax Evasion Scheme

    S. Kushalchand International Pvt. Ltd. & Anr. Versus The Additional Director, Directorate General Of Goods And Service Tax Intelligence & Anr.

    (2025) TaxCorp(IDT) 10268 (HC-GUJARAT)

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