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Landmark Rulings

GST landmark rulings

5,393 rulings

  1. Kerala High Court · 29 Jan 2025
    Kerala High Court Rules on Electronic Credit Ledger, Confirms Freedom in Input Tax Credit Application

    Maruthengal Moideen & ors vs State Tax Officer & ors

    (2025) TaxCorp(IDT) 10267 (HC-KERALA)

  2. Madras High Court · 29 Jan 2025
    Madras HC Upholds Confiscation Notice under CGST Act for Unauthorized Gold Transportation

    Mukti Gold Pvt Ltd vs State Tax Officer

    (2025) TaxCorp(IDT) 10266 (HC-MADRAS)

  3. Kerala High Court · 28 Jan 2025
    Kerala HC Urges Swift Adjudication for Release of Vehicles Carrying Industrial Kerosine Amid Tax Evasion Suspicions

    Peter Santosh Rodrigues vs. State Tax Officer & Anr.

    (2025) TaxCorp(IDT) 10265 (HC-KERALA)

  4. Allahabad High Court · 28 Jan 2025
    Quashing of Demand by Allahabad HC: Violation of Natural Justice in SCN Issuance Due to Lack of Foundational Document

    Star Facilities Management Ltd. vs. Deputy Commissioner State Tax

    (2025) TaxCorp(IDT) 10264 (HC-ALLAHABAD)

  5. Supreme Court · 27 Jan 2025
    Show Cause Notice Over GST Short-Payment Stayed by Supreme Court in Casino Case; Proceedings On Hold Until 2025

    Golden Peace Infrastructure Pvt. Ltd. & Anr. vs. The Assistant State Tax Officer

    (2025) TaxCorp(IDT) 10250 (SC)

  6. Madras High Court · 24 Jan 2025
    Madras High Court Overturns Disallowance of ITC Re-Credited by Assessee on Royalty Services Received from Government

    SRC Projects Pvt. Ltd. vs. The Assistant Commissioner of GST and Central Excise

    (2025) TaxCorp(IDT) 10249 (HC-MADRAS)

  7. Supreme Court · 24 Jan 2025
    Supreme Court Upholds Bombay HC Ruling in Tax Recovery Case Against Shipping Managers

    Union of India and ors. vs Shantanu Sanjay Hundekari and anr

    (2025) TaxCorp(IDT) 10248 (SC)

  8. Orissa High Court · 24 Jan 2025
    Orissa High Court Orders 10% Pre-Deposit of Disputed Tax Amid GST Appellate Tribunal Delays

    Dillip Kumar Martha vs. The Additional CT & GST Officer

    (2025) TaxCorp(IDT) 10247 (HC-ORISSA)

  9. Allahabad High Court · 24 Jan 2025
    Allahabad HC Rules Adjustment of CGST and SGST Against IGST Demand, Highlighting Oversight in Assessee’s Submissions

    On Time Services Vs. Union of India and 3 others

    (2025) TaxCorp(IDT) 10246 (HC-ALLAHABAD)

  10. Bombay High Court · 24 Jan 2025
    Exporters Eligible for ITC Refund on Compensation Cess, Rules Bombay HC in Favor of Beverage Exporter

    Crystal Overseas Vs. The Union of India & Ors

    (2025) TaxCorp(IDT) 10245 (HC-BOMBAY)

  11. Kerala High Court · 23 Jan 2025
    Kerala High Court Affirms Cross-Empowerment of State GST Authority for Issuance of Show Cause Notice under CGST Act, 2017

    Pinnacle Vehicles and Services Private Limited vs The Joint Commissioner (Intelligence and Enforcement ) & Ors

    (2025) TaxCorp(IDT) 10236 (HC-KERALA)

  12. Madras High Court · 22 Jan 2025
    Madras High Court's Directive on Personal Hearing: Assessment Order Concerns Over Input Tax Credit for FY 2019-2020

    JC Valvulas India Private Limited Vs. The Commercial Tax Officer

    (2025) TaxCorp(IDT) 10228 (HC-MADRAS)

  13. Bombay High Court · 22 Jan 2025
    Bombay High Court Orders Reconsideration of GST on Leasehold Rights Transfer, Citing Procedural Irregularities in Revenue's Adjudication

    Panacea Biotec Limited Vs Union of India & Ors

    (2025) TaxCorp(IDT) 10227 (HC-BOMBAY)

  14. Calcutta High Court · 22 Jan 2025
    Calcutta High Court Reverses Single Judge Ruling, Rules Writ Court Can Intervene in SCN Stage

    Jyoti Tar Products Private Limited & anr. Vs The Deputy Commissioner, State Tax, Shibpur Charge, WBGST & ors

    (2025) TaxCorp(IDT) 10226 (HC-CALCUTTA)

  15. Delhi High Court · 22 Jan 2025
    Delhi HC Invalidates Revenue's Disallowance of Input Service Distributor Credit Transition Amid Retrospective Amendment

    Haier Appliances India Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10225 (HC-DELHI)

  16. Calcutta High Court · 22 Jan 2025
    Calcutta High Court Overturns Appeal Rejection Citing Reasonable Delay in Filing Amid Procedural Confusion

    Rashtriya Ispat Nigam Ltd. vs. State of West Bengal & Ors.

    (2025) TaxCorp(IDT) 10224 (HC-CALCUTTA)

  17. Kerala High Court · 22 Jan 2025
    Kerala High Court Overturns Input Tax Credit Disallowance for Mall Construction, Directs Re-evaluation Amid Legal Precedents

    Lulu International Shopping Malls Pvt. Ltd. vs. Joint Commissioner

    (2025) TaxCorp(IDT) 10223 (HC-KERALA)

  18. Calcutta High Court · 21 Jan 2025
    Calcutta High Court Rejects Writ Petition on Transitional Credit Demand Citing Alternative Remedy

    Shyama Prasad Mookerjee Port, Kolkata Vs Additional Commissioner, CGST & CX, Kolkata North Commissionerate & anr.

    (2025) TaxCorp(IDT) 10219 (HC-CALCUTTA)

  19. Madras High Court · 21 Jan 2025
    Madras High Court Cancels Assessment Order While Mandating 10% Disputed Tax Deposit for One Final Chance to Present Case

    B. Rama Contractor Vs. The Commercial Tax Officer & Ors.

    (2025) TaxCorp(IDT) 10218 (HC-MADRAS)

  20. Delhi High Court · 21 Jan 2025
    Delhi High Court Overturns Demand Order, Emphasizing Need for Thorough Consideration of Responses to Show Cause Notices

    ICICI Lombard General Insurance Co. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10217 (HC-DELHI)

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