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Landmark Rulings

GST landmark rulings

5,393 rulings

  1. Delhi High Court · 21 Jan 2025
    Delhi HC Invalidates Demand Notice, Criticizes Ambiguous Adjudication Under CGST Act

    Xerox India Ltd. vs. Assistant Commissioner

    (2025) TaxCorp(IDT) 10216 (HC-DELHI)

  2. Calcutta High Court · 21 Jan 2025
    Calcutta HC Overturns Transitional Credit Denial Due to Technical Errors in ACES Portal, Orders Rectification by Revenue

    Syama Prasad Mookerjee Port, Kolkata vs Addl Commissioner, CGST and CX, Kolkata North Commissionerate and anr.

    (2025) TaxCorp(IDT) 10215 (HC-CALCUTTA)

  3. Supreme Court · 20 Jan 2025
    Supreme Court Reaffirms Patna High Court Ruling, Denies Assessee's Transitional Claim for Pre-GST Credit

    Graphite India Ltd. vs. The State of Bihar & Ors.

    (2025) TaxCorp(IDT) 10209 (SC)

  4. Delhi High Court · 20 Jan 2025
    E-way Bill Penalty: Delhi HC Clarifies Limits on Tax Demands and Penalties under Section 129

    Kamal Envirotech Pvt. Ltd vs Commissioner of GST and anr

    (2025) TaxCorp(IDT) 10208 (HC-DELHI)

  5. Calcutta High Court · 20 Jan 2025
    Calcutta HC Overturns Revenue Order on Assessee’s ITC Claims Amidst Supplier Registration Cancellation

    Jyoti Tar Products Pvt Ltd vs The Deputy Commissioner, State Tax & Ors

    (2025) TaxCorp(IDT) 10207 (HC-CALCUTTA)

  6. Patna High Court · 20 Jan 2025
    Patna HC Rules Against Assessee's Transitional Input Tax Credit Claim

    Graphite India Ltd. vs. The State of Bihar

    (2025) TaxCorp(IDT) 10206 (HC-PATNA)

  7. Delhi High Court · 17 Jan 2025
    Delhi High Court Quashes Demand Order; Assessee’s Claim of Lack of Notice Upheld, Leading to Process Remediation

    Carona Electricals vs. Commissioner of DGST

    (2025) TaxCorp(IDT) 10194 (HC-DELHI)

  8. Madras High Court · 17 Jan 2025
    Madras High Court Overturns Tax Assessment Order, Granting Assessee a Chance to Contest Short Payment Dispute Due to Procedural Lapses

    Westart Communication India Pvt. Ltd. Vs. The Deputy State Tax Officer-I

    (2025) TaxCorp(IDT) 10188 (HC-MADRAS)

  9. Madras High Court · 17 Jan 2025
    Madras High Court Strikes Down Demand Order, Declares Penalty Payment Adjustable to Petitioner’s Tax Liability

    RNYN Steel Vs. The Assistant Commissioner (ST)

    (2025) TaxCorp(IDT) 10187 (HC-MADRAS)

  10. Gauhati High Court · 17 Jan 2025
    Gauhati High Court Overturns Order Under GST Section 73(10): Clarity on Show Cause Notice Requirements Established

    Rohul Amin Akand vs State of Assam and ors

    (2025) TaxCorp(IDT) 10186 (HC-GAUHATI)

  11. Madras High Court · 17 Jan 2025
    Madras HC Vacates Assessment Order Conditional on 25% Tax Deposit Amid Dispute Over GSTR Variance

    VKD Stores vs. The State Tax Officer

    (2025) TaxCorp(IDT) 10185 (HC-MADRAS)

  12. Kerala High Court · 17 Jan 2025
    Kerala HC Directs Release of Seized Goods Pending Adjudication with Deposit of Fines Under CGST Act, 2017

    Shish Jewels Pvt Ltd vs The Joint Commissioner, Central Tax and Central Excise & Ors

    (2025) TaxCorp(IDT) 10184 (HC-KERALA)

  13. AP High Court · 14 Jan 2025
    Andhra Pradesh High Court Overturns Assessment Orders Due to Procedural Deficiencies in GST Assessment

    SD Exports vs. The State of Andhra Pradesh & Ors.

    (2025) TaxCorp(IDT) 10178 (HC-AP)

  14. Delhi High Court · 14 Jan 2025
    Delhi HC Protects Companies Against Impugned Show Cause Notices Related to Seconded Employees, Referencing Metal Corporation Judgment

    Thales India Pvt. Ltd. vs. Additional Commissioner of CGST

    (2025) TaxCorp(IDT) 10177 (HC-DELHI)

  15. AAR · 14 Jan 2025
    Gujarat AAAR Decision: ITC Denied for Input Services on DSV and SPV Maintenance

    In the matter of Sikka Ports & Terminals Ltd.

    (2025) TaxCorp(IDT) 10176 (AAR)

  16. AAR · 14 Jan 2025
    E-bike Leasing Classified as Transfer of Right to Use Goods with Applicable 18% Tax Rate

    In the matter of True Solar Pvt. Ltd

    (2025) TaxCorp(IDT) 10175 (AAR)

  17. Delhi High Court · 13 Jan 2025
    Delhi High Court Invalidates Cash Seizure Under CGST Act; Cites Legal Precedents to Reinforce Limitations on Revenue Powers

    Nand Kishore Gupta.vs The Additional Director General, DGGI & Others

    (2025) TaxCorp(IDT) 10174 (HC-DELHI)

  18. Bombay High Court · 15 Jan 2025
    Delhi High Court Overturns GST on License Fees for Electricity Commissions, Declares Regulatory Functions Non-Commercial

    Central Electricity Regulatory Commission vs Union of India & Ors

    (2025) TaxCorp(IDT) 10173 (HC-BOMBAY)

  19. Bombay High Court · 14 Jan 2025
    Bombay High Court Decides on GST Applicability for Second-Hand Goods, Upholds Show Cause Notice Generation for Art Collectors and Antique Transactions

    Safset Agencies Pvt. Ltd. vs. UOI

    (2025) TaxCorp(IDT) 10172 (HC-BOMBAY)

  20. Allahabad High Court · 14 Jan 2025
    Allahabad HC Invalidates GST Registration Cancellation Due to Procedural Irregularities in Non-Filing Notices

    Udai Associates vs. State of UP & 2 Ors.

    (2025) TaxCorp(IDT) 10171 (HC-ALLAHABAD)

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