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Landmark Rulings

GST landmark rulings

5,402 rulings

  1. AAR · 22 May 2024
    Gujarat AAAR Holds 'Fryums' are Ready to Eat, 'Different Shapes and Sizes Papad' Taxable at 18% GST

    In the matter of Shree Swaminarayan Foods

    (2024) TaxCorp(IDT) 9075 (AAR)

  2. Patna High Court · 21 May 2024
    Patna High Court: No Supply of Goods in Solid Waste Management Activity, Exempt from GST

    Mahavir Sharmik and Nirman Swalambi Sahkari Samiti Limited vs State of Bihar

    (2024) TaxCorp(IDT) 9072 (HC-PATNA)

  3. Madras High Court · 21 May 2024
    Madras High Court Permits Supporting Documents to Explain Turnover Differences Between GSTR-3B and Form 26AS

    Vadim Infrastructure Pvt. Ltd. vs. The Commercial Tax Officer

    (2024) TaxCorp(IDT) 9071 (HC-MADRAS)

  4. Calcutta High Court · 21 May 2024
    Calcutta High Court (Jalpaiguri) Revokes GST Registration Cancellation, Holds Suspension/Revocation 'Counter Productive' to Business

    Subholaxmi Rice Mills Pvt. Ltd. vs. Superintendent

    (2024) TaxCorp(IDT) 9070 (HC-CALCUTTA)

  5. Allahabad High Court · 21 May 2024
    Allahabad High Court Dismisses Writ, Upholds Liability, Penalty, and Interest for ITC Wrongly Availed from Non-Existent Firms

    Rajshi Processors Raebareli vs. State of U.P.

    (2024) TaxCorp(IDT) 9069 (HC-ALLAHABAD)

  6. Calcutta High Court · 21 May 2024
    Calcutta High Court Directs Proper Officer to Afford 'Reasonable' Opportunity of Hearing, Sets Aside Order for Violation of Natural Justice

    Basanta Kumar Shaw vs. The Assistant Commissioner of Revenue Commercial Tax & State Tax

    (2024) TaxCorp(IDT) 9068 (HC-CALCUTTA)

  7. Allahabad High Court · 21 May 2024
    Allahabad High Court Calls into Question 'Evidentiary Value' of Driver's Statement for Vehicle Seizure, Directs Penalty Amount Refund

    K Y Tobacco Works Pvt. Ltd vs State of U.P. and ors

    (2024) TaxCorp(IDT) 9067 (HC-ALLAHABAD)

  8. Calcutta High Court · 20 May 2024
    Calcutta High Court: Right to Appeal Cannot be Defeated Due to Technical Glitch Given Peculiarity of Matter

    Rahul Bansal vs. The Assistant Commissioner of State Tax

    (2024) TaxCorp(IDT) 9064 (HC-CALCUTTA)

  9. Madras High Court · 20 May 2024
    Madras HC Quashes Rs. 96 Crore GST Demand Against Chennai Water Board, Remands for Deciding Exemption Applicability

    Chennai Metropolitan Water Supply and Sewerage Board vs. The Additional Commissioner

    (2024) TaxCorp(IDT) 9063 (HC-MADRAS)

  10. Calcutta High Court · 17 May 2024
    HC - Calcutta High Court Remands Matter for Re-adjudication of IGST Demand on Goods Imported from SEZ

    Softrose Petrochemicals Pvt. Ltd. vs. The Assistant Commissioner of State Tax

    (2024) TaxCorp(IDT) 9059 (HC-CALCUTTA)

  11. Madras High Court · 17 May 2024
    Madras High Court Grants Opportunity to Contest Tax Demand, Emphasizes Responsibility of Registered Person to Monitor GST Portal

    Bajrang & Bajrang vs. The State Tax Officer

    (2024) TaxCorp(IDT) 9058 (HC-MADRAS)

  12. Calcutta High Court · 17 May 2024
    HC - Calcutta High Court Quashes Appellate Authority's Order Refusing to Condone Delay, Directs to Hear Out and Dispose Appeal

    Mukul Islam vs The Assistant Commissioner of Revenue

    (2024) TaxCorp(IDT) 9057 (HC-CALCUTTA)

  13. Patna High Court · 17 May 2024
    HC - Patna High Court Dismisses Writ Petition Against Appellate Order Due to Gross Delay, Favors Diligent over Indolent

    Rajesh Kumar Dubey vs. The Union of India & ors.

    (2024) TaxCorp(IDT) 9056 (HC-PATNA)

  14. CESTAT Delhi · 16 May 2024
    CESTAT - CESTAT Upholds No Cash Refund for Unutilized Cess Credits Transitioned to GST Regime.

    NMDC Ltd vs. Commissioner of CGST

    (2024) TaxCorp(IDT) 9051 (CESTAT-DELHI)

  15. Supreme Court · 16 May 2024
    SC - GST on Land Development Rights under JDA: Supreme Court Issues Notice but No Stay on Telangana HC Ruling.

    Prahitha Constructions Pvt. Ltd. Vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9050 (SC)

  16. Chhattisgarh High Court · 16 May 2024
    HC - Chhattisgarh High Court Upholds Validity of Notification Restricting 'Amnesty Scheme' Benefit to Appeals Challenging Refund-Claim Dismissal

    Bharat Aluminium Company Limited vs UOI & ors

    (2024) TaxCorp(IDT) 9049 (HC-CHHATTISGARH)

  17. Delhi High Court · 14 May 2024
    HC - Delhi HC Directs the 'Proper Officer' to Expedite Processing of Refund and Consider CBIC Circular on Interest Payment.

    Smartadmedia vs. Commissioner of DGST

    (2024) TaxCorp(IDT) 9043 (HC-DELHI)

  18. Rajasthan High Court · 14 May 2024
    HC - Rajasthan HC Quashes Refund Rejection Order for Violation of Natural Justice Principles, Absent 'Why' in Show Cause Notice.

    Maple Luxury Homes vs. State of Rajasthan & Anr.

    (2024) TaxCorp(IDT) 9042 (HC-RAJASTHAN)

  19. Karnataka High Court · 14 May 2024
    HC - Karnataka HC Permits Filing of Appeal Before Appellate Authority, Quashes Notice Issued Before Expiry of Limitation Period.

    Indian Potash Ltd. vs. Deputy Commissioner of Commercial Taxes

    (2024) TaxCorp(IDT) 9041 (HC-KARNATAKA)

  20. Rajasthan High Court · 14 May 2024
    HC - Rajasthan HC Dismisses Challenge to Recovery of GST on Exhibition Service Received Outside India, Citing Place of Supply Provisions.

    Savio Jewellery vs. Commissioner, CGST

    (2024) TaxCorp(IDT) 9040 (HC-RAJASTHAN)

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