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Landmark Rulings

GST landmark rulings

5,399 rulings

  1. Karnataka High Court · 15 Nov 2024
    Karnataka HC Overturns GST Registration Cancellation, Affirms Taxpayer's Operational Status at Principal Place of Business

    Redroom Technology Pvt. Ltd. vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9852 (HC-KARNATAKA)

  2. Bombay High Court · 15 Nov 2024
    Bombay High Court Overturns Dismissal of GST Appeal, Upholding Compliance with Pre-Deposit Requirements

    Delphi World Money Ltd Vs The Union of India

    (2024) TaxCorp(IDT) 9851 (HC-BOMBAY)

  3. Gujarat High Court · 15 Nov 2024
    Gujarat High Court Overturns Appeal Rejection Due to Non-submission of Certified Copy of Order; Notes Online Availability as Sufficient Evidence

    Otsuka Pharmaceutical India Pvt. Ltd vs UOI

    (2024) TaxCorp(IDT) 9850 (HC-GUJARAT)

  4. Gujarat High Court · 15 Nov 2024
    Gujarat HC Overturns Revenue's Dismissal of Assessee's Appeal on Grounds of Non-Submission of Certified Order Copy

    Venus Macro Prints Pvt Ltd vs State of Gujarat and Others.

    (2024) TaxCorp(IDT) 9849 (HC-GUJARAT)

  5. Bombay High Court · 15 Nov 2024
    Bombay High Court Upholds ITC Eligibility for L & T IHI Consortium on Advance GST Payments for MTHL Project Amidst Unique Compliance Circumstances

    L & T IHI Consortium vs UOI & ors Vs Union of India

    (2024) TaxCorp(IDT) 9848 (HC-BOMBAY)

  6. Delhi High Court · 14 Nov 2024
    Delhi HC Affirms Centralized Investigation in Tobacco ITC Fraud Case, Dismisses Exporters' Writ Petitions

    Indo International Tobacco Ltd vs Shri Vivek Prasad, Additional Director General, DGGI & Ors.

    (2024) TaxCorp(IDT) 9841 (HC-DELHI)

  7. Delhi High Court · 14 Nov 2024
    Delhi High Court Reinstates Refund Order After Challenging Revisional Authority’s Stay

    HCC VCCL Joint Venture vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9840 (HC-DELHI)

  8. Supreme Court · 14 Nov 2024
    Supreme Court Upholds Delhi HC Ruling Allowing Transfer of GST Investigations, Clarifying Provisions of Section 6(2)(b) and Circular Dated October 5, 2018

    SSM Exports Vs Commissioner of Central Excise and Service Tax and CGST & ors

    (2024) TaxCorp(IDT) 9839 (SC)

  9. P&H High Court · 13 Nov 2024
    Punjab and Haryana HC Upholds IGST on Expat Salaries, Refuses Writ Petition Based on Factual Questions

    Maersk Line India Private Limited vs UOI & ors

    (2024) TaxCorp(IDT) 9836 (HC-P&H)

  10. AAR · 13 Nov 2024
    Kerala AAR Rules Promotional Services for Foreign Principals are Intermediary Services, Denies Export of Services Claim

    In the matter of Alfatek Services

    (2024) TaxCorp(IDT) 9835 (AAR)

  11. Gujarat High Court · 13 Nov 2024
    Interim Resolution Professional Tax Refund Case: Gujarat HC Directs Assessee to File Refund Application for Duplicate Tax Payments

    Jay Polypack Pvt. Ltd. Vs. The Commissioner CGST And Central Excise (Appeals) & Ors.

    (2024) TaxCorp(IDT) 9834 (HC-GUJARAT)

  12. Bombay High Court · 12 Nov 2024
    Bombay High Court Rules in Favor of Assessee, Upholding Principles of Natural Justice Despite Delayed Response to Show Cause Notice

    Pepperfry Limited Vs. Union of India & Ors.

    (2024) TaxCorp(IDT) 9830 (HC-BOMBAY)

  13. Madras High Court · 12 Nov 2024
    Allahabad HC Resolves Writ Petition on GST Demand Order Visibility Issues; Directs Fresh Notice to be Issued

    Ola Fleet Technologies Pvt. Ltd. vs. State of UP & 2 Ors.

    (2024) TaxCorp(IDT) 9829 (HC-MADRAS)

  14. Bombay High Court · 12 Nov 2024
    Bombay High Court Allows Hearing Upon Deposit of Costs: Upholds Previous Order's Rationale

    Pepperfry Limited Vs. Union of India & Ors.

    (2024) TaxCorp(IDT) 9828 (HC-BOMBAY)

  15. Karnataka High Court · 12 Nov 2024
    Karnataka High Court Orders Immediate Unblocking of Electronic Credit Ledger Following K-9 Enterprises Ruling

    Prince Steel vs. State of Karnataka & Ors.

    (2024) TaxCorp(IDT) 9827 (HC-KARNATAKA)

  16. Kerala High Court · 12 Nov 2024
    Kerala High Court Permits Additional Time for Input Tax Credit Uploads Amid Technical Issues

    Mariya Agencies vs. The State Tax Officer & Ors.

    (2024) TaxCorp(IDT) 9826 (HC-KERALA)

  17. Allahabad High Court · 12 Nov 2024
    HC Clarifies Requirement for Adequate Notice in Tax Assessments, Affirming 15-Day Notice Period for Assessments via Non-Traditional Channels

    Ashish Traders vs. State of U.P. & Anr.

    (2024) TaxCorp(IDT) 9825 (HC-ALLAHABAD)

  18. AAR · 11 Nov 2024
    Kerala AAR Rules on Airport Development Services: Not a Transfer of Business but a Supply of Services

    In the matter of Airports Authority of India

    (2024) TaxCorp(IDT) 9819 (AAR)

  19. Bombay High Court · 11 Nov 2024
    Bombay HC Invalidates Government Press Release on GST Classification of Alcohol-Based Hand Sanitizers, Upholding Separation of Powers

    Schulke India Pvt. Ltd. vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9818 (HC-BOMBAY)

  20. Karnataka High Court · 11 Nov 2024
    Karnataka High Court Upholds Legitimacy of Notification No. 09/2023 Extending Limitation Period Under CGST Act Amidst Challenges from Assessees

    Sahaj Construction vs UOI & ors

    (2024) TaxCorp(IDT) 9817 (HC-KARNATAKA)

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