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Landmark Rulings

GST landmark rulings

5,404 rulings

  1. Kerala High Court · 19 Dec 2023
    Kerala High Court Upholds Arrest in GST Evasion Case, Rejects Bail at Nascent Stage of Investigation

    Badha Ram vs Intelligence Officer, Kerala State GST Department

    (2023) TaxCorp(IDT) 8424 (HC-KERALA)

  2. Delhi High Court · 19 Dec 2023
    Delhi High Court Orders Refund of Coercively Collected GST Payment, Affirms Taxpayer Rights

    Sapphire Intrex Ltd vs. Union of India & Ors

    (2023) TaxCorp(IDT) 8423 (HC-DELHI)

  3. Allahabad High Court · 18 Dec 2023
    Allahabad High Court Stresses Uniformity in Pre-Deposit Interim Orders to Uphold Fairness in Tax Litigation

    Royal Enterprises and another vs UOI & ors

    (2023) TaxCorp(IDT) 8420 (HC-ALLAHABAD)

  4. Gauhati High Court · 18 Dec 2023
    Gauhati High Court Grants Interim Relief to PepsiCo, Stays GST Demand Notice Over ITC Reconciliation Issues

    Pepsico India Holdings Pvt. Ltd. vs. The Union of India & Ors.

    (2023) TaxCorp(IDT) 8419 (HC-GAUHATI)

  5. Bombay High Court · 18 Dec 2023
    Bombay HC Paves Way for Taxpayer-Friendly GST Corrections

    Star Engineers (I) Pvt. Ltd. vs. UOI & Ors.

    (2023) TaxCorp(IDT) 8418 (HC-BOMBAY)

  6. Supreme Court · 15 Dec 2023
    SC - Supreme Court Dismisses Revenue's Plea in Suncraft Energy ITC Case, Upholds Calcutta High Court’s Ruling.

    THE ASSISTANT COMMISSIONER OF STATE TAX, BALLYGUNJGE CHARGE & ORS vs SUNCRAFT ENERGY PRIVATE LIMITED

    (2023) TaxCorp(IDT) 8415 (SC)

  7. AAR · 15 Dec 2023
    Gujarat AAAR Clarifies: Ahmedabad Janmarg Ltd. Not a Local Authority, No GST Exemption

    In the matter of Ahmedabad Janmarg Ltd

    (2023) TaxCorp(IDT) 8413 (AAR)

  8. AAR · 15 Dec 2023
    Gujarat AAAR Rules: Supply for Cattle-Feed Plant Installation a Composite Works Contract Service

    In the matter of IDMC Ltd.

    (2023) TaxCorp(IDT) 8412 (AAR)

  9. AAR · 15 Dec 2023
    Gujarat AAAR Ruling: Clarity on GST Implications for Cooperative Banks on Performance-Based Incentives

    In the matter of Rajkot Nagarik Sahakari Bank Ltd.

    (2023) TaxCorp(IDT) 8411 (AAR)

  10. Patna High Court · 15 Dec 2023
    HC - Patna HC Exempts Solid Waste Management Activity from BGST, Grants Relief to Cooperative Society.

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

    (2023) TaxCorp(IDT) 8410 (HC-PATNA)

  11. Allahabad High Court · 15 Dec 2023
    HC - Allahabad High Court Directs Adjudication on GST SCN for Grazziano Trasmissioni, Withholds Final Order Until December 2023.

    M/S Graziano Trasmissioni vs Goods And Services Tax

    (2023) TaxCorp(IDT) 8409 (HC-ALLAHABAD)

  12. Rajasthan High Court · 14 Dec 2023
    HC - Rajasthan HC Sets Aside Order Rejecting GST Registration Cancellation Appeal, Acknowledges Delay Justification.

    Marudhar Medical Store vs. Assistant Commissioner and Ors.

    (2023) TaxCorp(IDT) 8406 (HC-RAJASTHAN)

  13. Madras High Court · 14 Dec 2023
    HC - Madras HC Dismisses Writ Against Show Cause Notice, Stresses Adjudication Process.

    Vaya Life (P) Ltd. vs. The Superintendent

    (2023) TaxCorp(IDT) 8405 (HC-MADRAS)

  14. Calcutta High Court · 14 Dec 2023
    HC - Calcutta High Court Upholds ITC Reversal for Delayed GSTR-3B Filing, Dismisses Assessee’s Plea.

    BBA Infrastructure Ltd vs Senior Joint Commissioner of State Tax and others

    (2023) TaxCorp(IDT) 8404 (HC-CALCUTTA)

  15. Delhi High Court · 14 Dec 2023
    Delhi High Court Annuls GST Registration Cancellation for Violating Natural Justice Principles

    My Trading Overseas vs. Commissioner DGST

    (2023) TaxCorp(IDT) 8402 (HC-DELHI)

  16. AAR · 13 Dec 2023
    Tamil Nadu AAR: 28% GST on Two-Wheeler Seat Covers as Vehicle Parts and Accessories

    In the matter of Lion Seat Cushions Pvt. Ltd.

    (2023) TaxCorp(IDT) 8396 (AAR)

  17. AAR · 13 Dec 2023
    Residential Rentals to Students and Working Women Taxable at 12%, Declares Karnataka AAR

    In the matter of Deeksha Sanjay

    (2023) TaxCorp(IDT) 8395 (AAR)

  18. Patna High Court · 13 Dec 2023
    Patna HC Clears the Air on Pre-Deposit Payment from ECrL in GST Appeals, Awaiting SC Verdict

    Friends Mobile vs. The State of Bihar

    (2023) TaxCorp(IDT) 8394 (HC-PATNA)

  19. Chhattisgarh High Court · 13 Dec 2023
    Chattisgarh High Court Rules on Inclusion of Free of Cost Fuel in GTA Services for GST: A Landmark Decision Impacting Taxation Strategies in the Transport Sector

    Shree Jeet Transport vs UOI & ors

    (2023) TaxCorp(IDT) 8393 (HC-CHHATTISGARH)

  20. Delhi High Court · 13 Dec 2023
    Delhi High Court Rules Out GST Search Based on Non-GST Judicial Order, Upholds Assessee Rights

    Bhagat Ram Om Prakash Agro Pvt Ltd vs The Commissioner Central Tax GST Delhi-East

    (2023) TaxCorp(IDT) 8392 (HC-DELHI)

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