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Landmark Rulings

GST landmark rulings

5,402 rulings

  1. Gujarat High Court · 02 Jul 2024
    Gujarat HC Upholds Provisional Attachment of Movable Property to Safeguard Revenue's Interest

    Shree Dhanlaxmi Metal Industries vs State of Gujarat & Ors.

    (2024) TaxCorp(IDT) 9226 (HC-GUJARAT)

  2. Gujarat High Court · 01 Jul 2024
    Gujarat HC Upholds GST Liability and Penalty on Raw Cotton Purchase Under Reverse Charge Mechanism

    Anjani Cotton Industries vs. Principal Commissioner of CGST

    (2024) TaxCorp(IDT) 9225 (HC-GUJARAT)

  3. Gujarat High Court · 28 Jun 2024
    Gujarat High Court Overturns AAR and AAAR Rulings on Classification of 'Fusible Interlining Cotton Fabrics' with Visible Plastic Coating

    Girish Pravinbhai Rathod (Jay Ambey) vs. UOI

    (2024) TaxCorp(IDT) 9224 (HC-GUJARAT)

  4. Karnataka High Court · 28 Jun 2024
    Karnataka HC Sets Aside Ex-Parte Adjudication Order, Restores Matter to SCN Stage

    Breakbounce India Pvt. Ltd. Vs. The Commissioner of Commercial Taxes & Anr.

    (2024) TaxCorp(IDT) 9223 (HC-KARNATAKA)

  5. Jharkhand High Court · 28 Jun 2024
    Jharkhand High Court Intervenes at SCN Stage: Taxability of Power Plant Ash Transportation - A Question of Composite vs. Mixed Supply

    AKA Logistics Pvt Ltd vs UOI & ors

    (2024) TaxCorp(IDT) 9222 (HC-JHARKHAND)

  6. Gujarat High Court · 28 Jun 2024
    Gujarat High Court Rules: Deposit in Electronic Cash Ledger is 'Advance Tax', Interest Not Applicable Until Belated Return Filing Date

    Arya Cotton Industries & Anr. vs. UOI & Anr.

    (2024) TaxCorp(IDT) 9221 (HC-GUJARAT)

  7. Bombay High Court · 28 Jun 2024
    HC - Bombay HC Modifies Penalty for Imported Machinery Transport Without E-Way Bill, Imposes Costs for Bank Guarantee Non-Renewal

    Fabricship Pvt Ltd vs. The Union of India & Ors.

    (2024) TaxCorp(IDT) 9220 (HC-BOMBAY)

  8. Bombay High Court · 26 Jun 2024
    Bombay High Court Clarifies No Time Limit for Extension Applications Under GST Transitional Provisions

    Damco India Private Limited vs UOI & ors

    (2024) TaxCorp(IDT) 9218 (HC-BOMBAY)

  9. AP High Court · 26 Jun 2024
    Telangana HC Upholds NAA Order on GST Profiteering, Dismisses Theatre Owner's Writ

    Sudarshan Theatre vs. UOI

    (2024) TaxCorp(IDT) 9217 (HC-AP)

  10. Gauhati High Court · 25 Jun 2024
    Gauhati HC Grants Interim Relief Against Recovery of Amount Assessed via Order Under Section 73 of the CGST Act as Ineligible Input Tax Credit

    N. K. Constructions and Anr. Vs.UOI

    (2024) TaxCorp(IDT) 9214 (HC-GAUHATI)

  11. Karnataka High Court · 25 Jun 2024
    Karnataka HC Sets Aside Demand Notice and Consequential Order for Rejection of Adjournment Request in a ‘Hyper Technical Manner’

    Tulasi Medical Distributors Vs. The State of Karnataka & Anr.

    (2024) TaxCorp(IDT) 9213 (HC-KARNATAKA)

  12. Kerala High Court · 25 Jun 2024
    Kerala HC Sets Aside Registration Cancellation Order Due to Incorrect Show Cause Notice Form

    Kunhalavi N vs. The State Tax Officer & Anr.

    (2024) TaxCorp(IDT) 9212 (HC-KERALA)

  13. Calcutta High Court · 25 Jun 2024
    Calcutta High Court Grants Interim Relief Against GST on Ancillary Electricity Services, Questions Validity of CBIC Circular

    West Bengal State Electricity Distribution Co. Ltd. vs. Additional Director, DGGI, Kolkata

    (2024) TaxCorp(IDT) 9211 (HC-CALCUTTA)

  14. Calcutta High Court · 25 Jun 2024
    Calcutta HC Orders Re-Evaluation of Spunbonded Polypropylene Bed Sheets Classification and Refund Application for ITC Accumulated Due to Inverted Duty Structure

    Harsh Polyfabric Private Limited vs UOI & ors

    (2024) TaxCorp(IDT) 9210 (HC-CALCUTTA)

  15. HP High Court · 25 Jun 2024
    Himachal Pradesh HC Sets Aside Order Declining GST Refund Application, Imposes Costs on Revenue

    AMN Life Pvt Ltd vs. Union of India & Ors.

    (2024) TaxCorp(IDT) 9209 (HC-HP)

  16. AAR · 24 Jun 2024
    Gauhati High Court Upholds GST Proceedings Despite Procedural Lapses, Emphasizing Substance Over Form

    Ashika Business Pvt Ltd vs. Union of India and Ors

    (2024) TaxCorp(IDT) 9207 (AAR)

  17. AAR · 24 Jun 2024
    Gujarat AAR Exempts Employee Canteen and Transport Facilities from GST, Clarifies ITC Treatment

    In the matter of Zentiva Pvt. Ltd.

    (2024) TaxCorp(IDT) 9206 (AAR)

  18. AAR · 24 Jun 2024
    Gujarat AAR Rules on Taxability of Canteen Facility and ITC Eligibility for GST Paid to Canteen Service Provider

    In the matter of Dormer Tools India Pvt. Ltd.

    (2024) TaxCorp(IDT) 9205 (AAR)

  19. AAR · 24 Jun 2024
    Odisha AAR Clarifies ITC Eligibility for Goods Transport Agencies, Emphasizes Compliance with Section 16

    In the matter of EFC Logistics India Pvt. Ltd.

    (2024) TaxCorp(IDT) 9204 (AAR)

  20. AP High Court · 22 Jun 2024
    Andhra Pradesh High Court Grants Anticipatory Bail to TDP Leader and Family in GST Fraud Case

    Kurra Jogeswera Rao vs State of Andhra Pradesh

    (2024) TaxCorp(IDT) 9203 (HC-AP)

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