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Landmark Rulings

GST landmark rulings

5,404 rulings

  1. AAR · 21 Nov 2023
    GST - Telangana AAR: Sub-Contractor’s Services Taxable at 18% GST, Exemption Not Extendable.

    In the matter of Immense Construction Company

    (2023) TaxCorp(IDT) 8303 (AAR)

  2. Kerala High Court · 21 Nov 2023
    HC - Allahabad HC Directs Assessee to Use Statutory Remedies for Contesting GST Evasion Notice.

    Trimurti Fragrances Pvt Ltd. vs. Directorate General Of Goods And Services Tax

    (2023) TaxCorp(IDT) 8302 (HC-KERALA)

  3. Kerala High Court · 21 Nov 2023
    HC - Kerala HC Upholds GST Registration Cancellation for Non-Filing of GSTR-3B Returns.

    Sanscorp India Pvt. Ltd. vs. The Assistant Commissioner

    (2023) TaxCorp(IDT) 8301 (HC-KERALA)

  4. Delhi High Court · 21 Nov 2023
    HC - Delhi HC Overturns GST Registration Cancellation for Lack of Specific Reasons, Orders Restoration.

    Vab Apparel LLP vs. Commissioner

    (2023) TaxCorp(IDT) 8300 (HC-DELHI)

  5. Delhi High Court · 21 Nov 2023
    HC - Delhi HC Overturns GST Registration Cancellation, Cites Lack of Valid Reasons in Show Cause Notice.

    Sai Aluminium EXIM vs. Principal Commissioner of GST

    (2023) TaxCorp(IDT) 8299 (HC-DELHI)

  6. Delhi High Court · 21 Nov 2023
    HC - Delhi HC Mandates IGST Refund for Exporters Despite Higher Duty Drawback Selection.

    Intec Export India Pvt Ltd vs UOI & ors

    (2023) TaxCorp(IDT) 8298 (HC-DELHI)

  7. Delhi High Court · 17 Nov 2023
    HC - Delhi High Court Quashes TRU Circular on Polypropylene Bags Classification, Deems TRU Lacks Authority.

    Association of Technical Textiles Manufacturers And Processors & Anr. Vs UOI & ors

    (2023) TaxCorp(IDT) 8289 (HC-DELHI)

  8. Allahabad High Court · 15 Nov 2023
    HC - Landmark Allahabad HC Ruling: Timely Document Production Overrules Detention and Seizure in GST Discrepancies.

    Galaxy Enterprises vs. State of U.P. & 2 Ors.

    (2023) TaxCorp(IDT) 8288 (HC-ALLAHABAD)

  9. Allahabad High Court · 15 Nov 2023
    HC - Key Allahabad HC Verdict: Assessment Order Overturned Due to Revenue’s Oversight in GST Verification.

    Rama Brick Field vs. Additional Commissioner

    (2023) TaxCorp(IDT) 8287 (HC-ALLAHABAD)

  10. Gujarat High Court · 15 Nov 2023
    HC - Gujarat HC Upholds Fairness: Cancels GST Registration Termination for Violating Natural Justice.

    Umiya Industries vs. Superintendent of GST

    (2023) TaxCorp(IDT) 8286 (HC-GUJARAT)

  11. Madras High Court · 10 Nov 2023
    HC - Madras High Court Clarifies 'Flavoured Milk' GST Classification, Limits GST Council's Role in Determining Tax Categories.

    M/s.Parle Agro Pvt. Ltd. vs .Union of India & Ors.

    (2023) TaxCorp(IDT) 8282 (HC-MADRAS)

  12. Allahabad High Court · 10 Nov 2023
    HC - Allahabad High Court Quashes Penalty on Expired E-Way Bill Due to Uncontrollable Transit Delays.

    Sun Flag Iron and Steel Co Ltd vs. State of U.P. and Ors.

    (2023) TaxCorp(IDT) 8281 (HC-ALLAHABAD)

  13. Orissa High Court · 09 Nov 2023
    HC - Orissa HC Overturns Time-Barred Appeal Dismissals, Invokes ‘Amnesty Scheme.

    Pravat Kumar Choudhury & Ors. vs. Additional State Tax Officer

    (2023) TaxCorp(IDT) 8278 (HC-ORISSA)

  14. Kerala High Court · 08 Nov 2023
    HC - Kerala High Court's Crucial Ruling on GSTR-2A and GSTR-3B Discrepancies: A Tightened Rein on ITC Claims.

    Nahasshukoor vs. Assistant Commissioner

    (2023) TaxCorp(IDT) 8273 (HC-KERALA)

  15. Kerala High Court · 08 Nov 2023
    HC - Kerala High Court Grants Relief in Tax Arrears Payment, Allows Instalment Plan.

    Thomas K.J. vs. The State Tax Officer

    (2023) TaxCorp(IDT) 8272 (HC-KERALA)

  16. Delhi High Court · 08 Nov 2023
    HC - Delhi HC Overturns Refund Rejection Orders, Cites Absence of Grounds in Show Cause Notices.

    Omkara Footwear vs. Commissioner of CGST and Anr.

    (2023) TaxCorp(IDT) 8271 (HC-DELHI)

  17. Gujarat High Court · 06 Nov 2023
    HC - Gujarat High Court Orders GST Authorities to Return Cash: A Milestone in Non-Stock-in-Trade Seizures.

    Cash not forming stock-in-trade cannot be seized by GST Dept. as ‘things’

    (2023) TaxCorp(IDT) 8259 (HC-GUJARAT)

  18. Kerala High Court · 02 Nov 2023
    HC - Kerala HC Upholds Penalty for Delayed Tax Remittance Post-Collection.

    Global Plasto Wares vs. Assistant State Tax Officer

    (2023) TaxCorp(IDT) 8252 (HC-KERALA)

  19. Patna High Court · 02 Nov 2023
    HC - Patna HC Rejects Delayed GST Refund Plea, Cites Statutory Time Limit.

    Aneja Constructions (India) Ltd vs. The State of Bihar and Ors.

    (2023) TaxCorp(IDT) 8251 (HC-PATNA)

  20. Gujarat High Court · 02 Nov 2023
    HC - Gujarat HC Rejects Delayed Filing of Appeal on Tax Credit, Cites Amnesty Scheme Post 52nd GST Council Meet.

    M Group vs. Assistant Commissioner of State Tax

    (2023) TaxCorp(IDT) 8250 (HC-GUJARAT)

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