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Landmark Rulings

GST landmark rulings

5,404 rulings

  1. Madras High Court · 23 Jan 2024
    Madras High Court Directs Reassessment of GST on Directors' Performance Incentives, Citing Non-Consideration of Circular No. 140/10/2020-GST

    Global Calcium Pvt Ltd vs Assistant Commissioner (ST)

    (2024) TaxCorp(IDT) 8562 (HC-MADRAS)

  2. Delhi High Court · 23 Jan 2024
    Delhi High Court Revokes Anticipatory Bail in Rs. 200 Crore GST Fraud, Citing Attempt to Flee and Serious Violations

    DGGI vs. Chaman Goel

    (2024) TaxCorp(IDT) 8561 (HC-DELHI)

  3. AAR · 22 Jan 2024
    Uttarakhand AAR Rules GST Applicable on Canteen Recovery from Employees; Denies ITC on CSP Services

    In the matter of Tube Investment of India Ltd.

    (2024) TaxCorp(IDT) 8558 (AAR)

  4. Delhi High Court · 22 Jan 2024
    Delhi High Court Upholds Anticipatory Bail in ITC Fraud Case, Emphasizes on Compliance with Bail Conditions

    DGGI vs. Jitender Kumar

    (2024) TaxCorp(IDT) 8555 (HC-DELHI)

  5. Rajasthan High Court · 22 Jan 2024
    HC - Rajasthan HC Allows Appeal Filed After Limitation Expiry on Sunday, Remands Matter to Appellate Authority.

    Tirupati Marble & Anr. vs. Deputy Commissioner & Anr.

    (2024) TaxCorp(IDT) 8553 (HC-RAJASTHAN)

  6. Calcutta High Court · 18 Jan 2024
    Calcutta High Court Halts SGST Department's Action Amidst Ongoing CGST Proceedings

    Sanjay Casting & Eng. Co. Vs The Assistant Commissioner of State Tax

    (2024) TaxCorp(IDT) 8546 (HC-CALCUTTA)

  7. Delhi High Court · 16 Jan 2024
    Delhi High Court Annuls Retrospective GST Registration Cancellation, Emphasizes Objective Criteria

    Pankaj Plastic vs Commissioner of Delhi Goods and Services Tax and Ors.

    (2024) TaxCorp(IDT) 8537 (HC-DELHI)

  8. Madras High Court · 12 Jan 2024
    HC - Madras High Court Rules Against Bunching of SCNs for Different Financial Years.

    Titan Company Ltd vs. The Joint Commissioner of GST & Central Excise and Ors

    (2024) TaxCorp(IDT) 8535 (HC-MADRAS)

  9. AAR · 12 Jan 2024
    Gujarat AAR Clarifies: Salary Deductions for Canteen Services Deemed 'Perquisites' and Eligible for ITC under GST

    In the matter of Kohler India Corporation Pvt Ltd

    (2024) TaxCorp(IDT) 8534 (AAR)

  10. Calcutta High Court · 12 Jan 2024
    Calcutta HC Quashes SCN for Lack of Due Process, Orders Investigation at Supplier's End

    Diamond Beverages Pvt Ltd & Anr. Vs The Assistant Commissioner of CGST & CX

    (2024) TaxCorp(IDT) 8533 (HC-CALCUTTA)

  11. AAR · 12 Jan 2024
    Telangana AAR Rules PSU Supplying for Ammonia Urea Complex Not Subject to TDS under GST

    In the matter of Ramagundam Fertilizers And Chemicals Ltd.

    (2024) TaxCorp(IDT) 8532 (AAR)

  12. AAR · 12 Jan 2024
    Gujarat AAR Affirms Inclusion of High Seas Sales in Composite Works-Contract Service for IOCL Project

    In the matter of Tecnimont Pvt. Ltd.

    (2024) TaxCorp(IDT) 8531 (AAR)

  13. AAR · 12 Jan 2024
    Gujarat AAR Declares Roof Top Solar System as 'Plant and Machinery', Eligible for ITC

    In the matter of Unique Welding Products Pvt Ltd

    (2024) TaxCorp(IDT) 8530 (AAR)

  14. Madras High Court · 11 Jan 2024
    Madras HC Clarifies Taxability of Gift Vouchers as Actionable Claims, Distinguishing Timing of GST Liability

    Tvl.Kalyan Jewellers India Pvt Ltd vs. UOI & Ors.

    (2024) TaxCorp(IDT) 8524 (HC-MADRAS)

  15. Allahabad High Court · 08 Jan 2024
    Allahabad HC Affirms DGGI-Officer's Authority in GST Matters; Upholds Notification Validity

    R.C. Infra Digital Solutions vs. UOI & Ors.

    (2024) TaxCorp(IDT) 8513 (HC-ALLAHABAD)

  16. Gujarat High Court · 08 Jan 2024
    Gujarat HC Grants Relief to Exporters: Ensures Fairness in IGST Refund Process

    Ramdev Chemical Industries vs. State of Gujarat

    (2024) TaxCorp(IDT) 8512 (HC-GUJARAT)

  17. Madras High Court · 05 Jan 2024
    Madras High Court Upholds Business Continuity, Orders Restoration of GST Registration

    Ready Mix Concrete vs. The Additional Commissioner

    (2024) TaxCorp(IDT) 8506 (HC-MADRAS)

  18. Calcutta High Court · 05 Jan 2024
    Calcutta High Court Affirms Legality of Provisional Attachment in GST Evasion Cases, Upholds Territorial Jurisdiction

    Arramva Corporation & Ors. vs. The Additional Director General & Ors.

    (2024) TaxCorp(IDT) 8505 (HC-CALCUTTA)

  19. Gujarat High Court · 05 Jan 2024
    Gujarat High Court Overturns GST Registration Cancellation, Citing Insufficient Evidence and Lack of Fair Hearing

    SBJEWELS Vs UNION OF INDIA

    (2024) TaxCorp(IDT) 8504 (HC-GUJARAT)

  20. Karnataka High Court · 05 Jan 2024
    Karnataka High Court Rules in Favor of Government Helicopter Pilots' Trainer, Sets Aside GST Exemption Denial for Non-furnishing of GSTIN Initially

    HatsOff Helicopter vs. State of Karnataka & Ors.

    (2024) TaxCorp(IDT) 8503 (HC-KARNATAKA)

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