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Landmark Rulings

GST landmark rulings

5,549 rulings

  1. AAR · 03 Jul 2024
    AP AAR: Aggregate supply & royalty recovery separate, not composite/mixed supply; 18% GST on royalty

    In the matter of R.V. Minerals.

    (2024) TaxCorp(IDT) 9235 (AAR)

  2. Kerala High Court · 02 Jul 2024
    Kerala High Court Upholds Assessee's Right to Input Tax Credit, Directs Deputy Commissioner to Reconsider Claim

    Super Decor Vs. Deputy Commissioner of State Tax & Ors.

    (2024) TaxCorp(IDT) 9232 (HC-KERALA)

  3. Madras High Court · 02 Jul 2024
    Madras HC Sets Aside Order Demanding Tax from Octogenarian Assessee, Directs Remittance of 10% of Disputed Tax Demand

    Tvl. Samikannu Mariappan vs. The State Tax Officer (ST) & Anr.

    (2024) TaxCorp(IDT) 9231 (HC-MADRAS)

  4. Kerala High Court · 02 Jul 2024
    Kerala HC Modifies Single Judge's Order, Disallows Transition of Un-adjusted TDS as Unutilized ITC

    Fins Engineering and Contractors vs. Superintendent

    (2024) TaxCorp(IDT) 9230 (HC-KERALA)

  5. Karnataka High Court · 02 Jul 2024
    Karnataka HC Allows Route Alteration in Goods Transportation, Upholds Trader's Freedom to Choose

    The Joint Commissioner of Commercial Taxes (Appeals) vs. Transways India Transport

    (2024) TaxCorp(IDT) 9229 (HC-KARNATAKA)

  6. CCI · 02 Jul 2024
    CCI Orders Multiplex to Deposit Rs. 88 Lakhs for Profiteering by Not Reducing Ticket Prices Post GST Rate Cut

    DGAP & Anr. vs. Asian Radhika Multiplex

    (2024) TaxCorp(IDT) 9228 (CCI)

  7. CCI · 02 Jul 2024
    CCI Directs Multiplex to Deposit Rs. 42 Lakhs for Profiteering by Not Reducing Ticket Prices Post GST Rate Cut

    DGAP & Anr. vs. Asian GPR Multiplex

    (2024) TaxCorp(IDT) 9227 (CCI)

  8. 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)

  9. 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)

  10. 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)

  11. 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)

  12. 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)

  13. 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)

  14. 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)

  15. 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)

  16. 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)

  17. 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)

  18. 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)

  19. 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)

  20. 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)

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