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Landmark Rulings

GST landmark rulings

5,549 rulings

  1. AAR · 10 Dec 2024
    Andhra Pradesh AAR Rules Out Input Tax Credit for IGST Paid on Machinery Imported for Exhibition by Foreign Supplier

    In the matter of R.V. Hydraulic Services

    (2024) TaxCorp(IDT) 9982 (AAR)

  2. Gujarat High Court · 09 Dec 2024
    Gujarat High Court Orders Restoration of Rs 9.8 Crore ITC, Denouncing Double Debit of Electronic Credit Ledger

    Hilti Manufacturing India Pvt Ltd vs UOI & ors

    (2024) TaxCorp(IDT) 9978 (HC-GUJARAT)

  3. Bombay High Court · 09 Dec 2024
    Bombay High Court Affirms Validity of Show Cause Notice, Rejects Assessee's Arguments on SCN Originating from CERA/CAG Audit

    Vertiv Energy Pvt Ltd v/s Union of India & Ors

    (2024) TaxCorp(IDT) 9977 (HC-BOMBAY)

  4. Allahabad High Court · 06 Dec 2024
    Legal Order Quashed: Allahabad HC Rules on Due Process in Tax Demands

    Shakti Brick Field Hardoi vs. State of U.P.

    (2024) TaxCorp(IDT) 9966 (HC-ALLAHABAD)

  5. Madras High Court · 06 Dec 2024
    Madras High Court Rules on Due Process in GST Assessment: Madras HC Overturns Order for Personal Hearing on Input Tax Credit Dispute

    Paary Sweets and Bakery Vs. The State Tax Officer (Inspection V)

    (2024) TaxCorp(IDT) 9965 (HC-MADRAS)

  6. Allahabad High Court · 06 Dec 2024
    Allahabad HC Nullifies Demand Order, Directs Fresh Notice for Proper Compliance

    Shree Triveni Engineering Works vs. State of U.P. & Anr.

    (2024) TaxCorp(IDT) 9964 (HC-ALLAHABAD)

  7. Madras High Court · 06 Dec 2024
    Madras HC Orders Lifting of Bank Account Attachment After Partial Tax Recovery, Ensuring Adequate Hearing Opportunity for Assessee

    Puppy Plastics vs. The Deputy State Tax Officer & Anr.

    (2024) TaxCorp(IDT) 9963 (HC-MADRAS)

  8. AP High Court · 06 Dec 2024
    Telangana HC Rules TDS Deduction for Multi-State Construction Invoices Was Improper

    L&T PES JV vs. Assistant Commissioner

    (2024) TaxCorp(IDT) 9962 (HC-AP)

  9. AAR · 06 Dec 2024
    Andhra Pradesh AAR Rules Commercial Property Lease to Govt is Taxable Under GST at 18%

    In the matter of M/s JAY

    (2024) TaxCorp(IDT) 9961 (AAR)

  10. Bombay High Court · 06 Dec 2024
    Bombay High Court Dismisses Writ Petitions, Upholding GST Legitimacy on Municipal Services

    Oberoi Constructions Limited v/s The Joint Commissioner of State Tax & Ors

    (2024) TaxCorp(IDT) 9960 (HC-BOMBAY)

  11. Rajasthan High Court · 05 Dec 2024
    Financial Fraud Crackdown: Rajasthan HC Revokes Bail for Manager Involved in Fake Invoice Scheme

    Union of India & Ors v/s Gautam Garg

    (2024) TaxCorp(IDT) 9959 (HC-RAJASTHAN)

  12. Delhi High Court · 04 Dec 2024
    Delhi HC Invalidates Assessment Order Over Input Tax Credit Discrepancies Amidst Conflicting Adjudication

    Siemens Ltd. vs. Sales Tax Officer/GST Officer & Ors.

    (2024) TaxCorp(IDT) 9958 (HC-DELHI)

  13. Kerala High Court · 04 Dec 2024
    Kerala High Court Remands GST Non-Payment Case, Examines Exemption Claims Under Specific Notifications

    KERALA INFRASTRUCTURE AND TECHNOLOGY Vs Union of India

    (2024) TaxCorp(IDT) 9957 (HC-KERALA)

  14. Allahabad High Court · 04 Dec 2024
    Dispute Between CGST and SGST Authorities Does Not Preclude Assessee from Receiving Refund Interest

    TATA Aldesa (J.V.) vs State of UP and 4 others

    (2024) TaxCorp(IDT) 9956 (HC-ALLAHABAD)

  15. Rajasthan High Court · 03 Dec 2024
    Rajasthan High Court Upholds Mandatory Requirement of TRAN-1 for Claiming Transitional Credit, Emphasizing Statutory Compliance

    Dharnia Motors vs UOI & ors

    (2024) TaxCorp(IDT) 9955 (HC-RAJASTHAN)

  16. Madras High Court · 03 Dec 2024
    Madras High Court Invalidates Assessment Order, Mandates 25% Tax Payment Requisites

    Aruna Clothing Company Vs. The Deputy State Tax Officer - II

    (2024) TaxCorp(IDT) 9954 (HC-MADRAS)

  17. Madras High Court · 03 Dec 2024
    Madras High Court Allows Delay in Filing Appeal, Emphasizing Substantial Justice Over Technicality in GST Discrepancy Case

    Ponnusamy Vs. The Deputy Commissioner (ST) (FAC) & Anr.

    (2024) TaxCorp(IDT) 9953 (HC-MADRAS)

  18. P&H High Court · 03 Dec 2024
    Punjab & Haryana HC Nullifies Suspension of GST Registration, Upholding Business Rights in Property Dispute Scenario

    Crystal Beverages vs. Superintendent

    (2024) TaxCorp(IDT) 9952 (HC-P&H)

  19. Allahabad High Court · 03 Dec 2024
    Allahabad HC Invalidates Assessment Order for Financial Year 2017-18 Due to Jurisdictional Overreach

    A.V. Pharma vs. State of U.P.

    (2024) TaxCorp(IDT) 9951 (HC-ALLAHABAD)

  20. AAR · 03 Dec 2024
    Gujarat AAAR Affirms AAR Ruling Classifying Instant Mix Flours as Food Preparations under HSN 2106, Subject to 18% GST

    In the matter of Gajanand Foods Pvt. Ltd.

    (2024) TaxCorp(IDT) 9950 (AAR)

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