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Landmark Rulings

GST landmark rulings

5,404 rulings

  1. Madras High Court · 29 Nov 2023
    HC - Madras High Court Rules University Affiliation Services Not Exempt from GST, Dismisses Writ Petitions.

    Sree Ramu College of Arts and Science vs Authority for Clarification and Advance Ruling, Tamilnadu

    (2023) TaxCorp(IDT) 8341 (HC-MADRAS)

  2. Madras High Court · 28 Nov 2023
    HC - Madras High Court Quashes Demand Orders Against Ex-Director of Company in Liquidation Citing Absence of Clarity on Funds.

    K. Malathi vs. State Tax Officer & Anr.

    (2023) TaxCorp(IDT) 8337 (HC-MADRAS)

  3. Delhi High Court · 27 Nov 2023
    HC - Delhi HC Disposes Writ Petition Challenging TRU Circular in Light of Previous Technical Textiles Ruling.

    All India Buffalo & Sheep Meat Exporters Association & Anr. vs. UOI & Ors.

    (2023) TaxCorp(IDT) 8330 (HC-DELHI)

  4. Delhi High Court · 24 Nov 2023
    HC - Delhi HC Orders Processing of IGST Refund Application, Citing Compliance with Rule 89(2).

    AB Enterprises vs Commissioner of Delhi Goods and Services Tax

    (2023) TaxCorp(IDT) 8329 (HC-DELHI)

  5. Madras High Court · 27 Nov 2023
    HC - Madras High Court Mandates Refund with Interest for Higher Input Tax Rate Cases under GST.

    The Commercial Tax Officer vs. Suzlon Energy Ltd.

    (2023) TaxCorp(IDT) 8328 (HC-MADRAS)

  6. Allahabad High Court · 27 Nov 2023
    HC - Allahabad HC Annuls Tax Demand on Deceased Sole Proprietor for Lack of Notice to Legal Representative.

    Lalitha Subramanian vs. UOI & 3 Ors.

    (2023) TaxCorp(IDT) 8327 (HC-ALLAHABAD)

  7. Bombay High Court · 27 Nov 2023
    HC - Bombay HC Overturns Registration Cancellation for Lack of Reasons, Directs Assessee to Challenge Bank Attachment.

    Afzal Husain Saiyed vs. Pr. Commissioner of Central Tax

    (2023) TaxCorp(IDT) 8326 (HC-BOMBAY)

  8. Kerala High Court · 24 Nov 2023
    HC - Kerala HC Grants Partial Refund of Interest on Kerala Flood Cess, Acknowledges Bona Fide Mistake.

    Kannan Paint & Radhas Hardware vs. The Deputy Commissioner of State Tax SGST, Department

    (2023) TaxCorp(IDT) 8324 (HC-KERALA)

  9. AAR · 24 Nov 2023
    Gujarat AAR: Market Cooperative Society to Pay GST on Lease Renewals and Collections from Members.

    In the matter of The Surat Textile Market Cooperative Shops & Warehouses Society Ltd.

    (2023) TaxCorp(IDT) 8323 (AAR)

  10. AAR · 24 Nov 2023
    Gujarat AAR: Job-Work of Converting Raw Materials into Antraquinone Derivatives Taxable at 12%.

    In the matter of Avani Pharma

    (2023) TaxCorp(IDT) 8322 (AAR)

  11. Delhi High Court · 23 Nov 2023
    HC - Delhi HC Grants Assessee Higher Interest on GST Refund Initially Denied, Clarifies Section 56.

    Bansal International vs Commissioner of DGST and anr.

    (2023) TaxCorp(IDT) 8320 (HC-DELHI)

  12. AP High Court · 23 Nov 2023
    HC - Andhra Pradesh HC Rules Unsigned CGST Order Invalid and Unenforceable.

    SRK Enterprises vs. Assistant Commissioner & Ors

    (2023) TaxCorp(IDT) 8319 (HC-AP)

  13. MP High Court · 23 Nov 2023
    HC - Madhya Pradesh HC Overturns SCN Against Raymond for Inadequate Response Time and Lack of Details.

    Raymond Ltd. vs. UOI & ORs.

    (2023) TaxCorp(IDT) 8318 (HC-MP)

  14. AAR · 23 Nov 2023
    AAR - Gujarat AAR Rules: Escrow Deposit Pending Appeal Against Arbitral Award Not Subject to GST.

    In the matter of Dedicated Freight Corridor Corporation of India Ltd.

    (2023) TaxCorp(IDT) 8317 (AAR)

  15. Kerala High Court · 23 Nov 2023
    HC - Kerala HC Quashes Detention of Goods Moved to Job-Worker, Clarifies Jurisdiction under GST Laws.

    Philips Carbon Black Ltd. vs. State of Kerala & Ors.

    (2023) TaxCorp(IDT) 8316 (HC-KERALA)

  16. AAR · 22 Nov 2023
    AAR - Telangana AAR Clarifies GST Exemption on Sale of Developed Plots, Taxability on Works-Contract Service.

    In the matter of Vaishnaoi Infratech and Developers Pvt Ltd.

    (2023) TaxCorp(IDT) 8311 (AAR)

  17. Madras High Court · 22 Nov 2023
    HC - Madras HC Orders GST Department to Process Lenovo's IGST Refund, Overturns Denial Due to Procedural Delays.

    Lenovo (India) Pvt. Ltd vs The Joint Commissioner of GST (Appeals-1)

    (2023) TaxCorp(IDT) 8310 (HC-MADRAS)

  18. Allahabad High Court · 21 Nov 2023
    HC - Allahabad High Court Grants Bail in GST Case Citing Illegal Arrest.

    Prateek Mittal vs UOI & anr

    (2023) TaxCorp(IDT) 8306 (HC-ALLAHABAD)

  19. AAR · 21 Nov 2023
    AAR - Divergent Views on GST for Employee Canteen and Transport Services: Telangana AAR's Decision.

    In the matter of Kirby Building Systems & Structures India Pvt. Ltd.

    (2023) TaxCorp(IDT) 8305 (AAR)

  20. AAR · 21 Nov 2023
    AAR - Telangana AAR Classifies Bio-fertilizers and Herbal Supplements under 18% GST Bracket.

    In the matter of Avinja Biotechnologies Private Limited

    (2023) TaxCorp(IDT) 8304 (AAR)

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