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Landmark Rulings

All landmark rulings

21,215 rulings

  1. GST ·Karnataka High Court · 03 Jan 2025
    Karnataka High Court Directs Assessee to Appeal Against Erroneous GST Short Payment Notice for 2019-20 and 2020-21; Temporarily Stays Precipitative Action

    Apoorva Construction Company Vs. Commercial Tax Officer & Ors.

    (2025) TaxCorp(IDT) 10121 (HC-KARNATAKA)

  2. GST ·Bombay High Court · 03 Jan 2025
    Bombay High Court Upholds DGGI's Authority to Issue Show Cause Notice on GST Violation Allegations for Payment Aggregators

    PayU Payments Pvt. Ltd. vs. UOI & Ors.

    (2025) TaxCorp(IDT) 10120 (HC-BOMBAY)

  3. GST ·Delhi High Court · 03 Jan 2025
    Delhi HC Invalidates Retrospective Cancellation of GST Registration, Establishes Clear Timelines for Enforcement

    Shakti Metal Industries vs. Commissioner of DGST

    (2025) TaxCorp(IDT) 10119 (HC-DELHI)

  4. GST ·AP High Court · 03 Jan 2025
    Telangana High Court Upholds GST Notification Validity While Questioning Ratification Procedures

    Brunda Infra Pvt. Ltd and ors vs The Additional Commissioner of Central Tax

    (2025) TaxCorp(IDT) 10118 (HC-AP) · Section 168A

  5. GST ·Calcutta High Court · 02 Jan 2025
    Calcutta HC Rejects Assessee's Writ, Upholds Revenue's Penalty for Tax Evasion Due to Discrepancies in Goods Declaration

    Ashok Sharma vs State of West Bengal & Ors

    (2025) TaxCorp(IDT) 10113 (HC-CALCUTTA)

  6. GST ·Madras High Court · 02 Jan 2025
    Madras HC Nullifies Revenue's Excess Demand Beyond Show Cause Notice Scope

    Gillette India Limited vs The Assistant Commissioner (CT)

    (2025) TaxCorp(IDT) 10112 (HC-MADRAS)

  7. GST ·Delhi High Court · 01 Jan 2025
    Delhi HC Rules on Appeal Dismissal Due to Delay in Physical Submission, Affirms Validity of Online Filing

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

    (2025) TaxCorp(IDT) 10110 (HC-DELHI)

  8. GST ·Madras High Court · 31 Dec 2024
    Madras High Court Overturns Additional Commissioner’s Ruling on Unutilized Input Tax Credit and Interest Levy

    Sri Cheran Synthetics India Pvt Ltd vs UOI & ors

    (2024) TaxCorp(IDT) 10108 (HC-MADRAS)

  9. GST ·Bombay High Court · 27 Dec 2024
    Bombay High Court Nullifies Tax Demand Due to Improper Service of Notices; Emphasizes Correct Addressing is Crucial in Legal Proceedings

    Champions Steel Industries Private Limited Vs. Union of India & Ors.

    (2024) TaxCorp(IDT) 10099 (HC-BOMBAY)

  10. GST ·Allahabad High Court · 27 Dec 2024
    Allahabad High Court Voids Assessment Order Due to Improper Notice Uploading on Tax Portal

    National Gas Service Vs. State of UP & Ors.

    (2024) TaxCorp(IDT) 10098 (HC-ALLAHABAD)

  11. GST ·Delhi High Court · 27 Dec 2024
    Delhi HC Strikes Down Demand Order for 'Lack of Reasoning' and 'Non-Consideration of Reply', Directs Reassignment to Different Proper Officer

    Holy Land Marketing Pvt. Ltd. Vs. Sales Tax Officer Class II

    (2024) TaxCorp(IDT) 10097 (HC-DELHI)

  12. GST ·Kerala High Court · 27 Dec 2024
    Kerala High Court Directs Fresh Consideration of ITC Denial in Light of Recent Circulars

    Champadan Kandiyil Vijeesh Vs. The State Tax Officer & Ors.

    (2024) TaxCorp(IDT) 10096 (HC-KERALA)

  13. GST ·Kerala High Court · 27 Dec 2024
    Kerala High Court Upholds GST Officials’ Authority in Blocking Input Tax Credit, Directs Assessee to Pursue Appellate Remedies

    Malabar Trading Co. Ltd. Vs. State Tax Officer & Ors.

    (2024) TaxCorp(IDT) 10095 (HC-KERALA)

  14. GST ·Delhi High Court · 26 Dec 2024
    Delhi High Court Upholds CESTAT's Classification of Services as Works-Contract, Dismissing Revenue's Taxability Appeal

    Commissioner of Central Tax, CGST vs JMD Limited

    (2024) TaxCorp(IDT) 10084 (HC-DELHI)

  15. GST ·Karnataka High Court · 26 Dec 2024
    Karnataka High Court Rejects Show Cause Notice: Jurisdictional Concerns on Investigation Validity

    Vigneshwara Transport Company vs The Additional Commissioner of Central Tax & Ors

    (2024) TaxCorp(IDT) 10083 (HC-KARNATAKA)

  16. GST ·Jharkhand High Court · 24 Dec 2024
    Jharkhand High Court Affirms GST Registration Cancellation Due to Inordinate Delay and Non-Compliance in Filing Returns

    Bokna Raiyat Rojgar Committee vs Union of India & Ors

    (2024) TaxCorp(IDT) 10072 (HC-JHARKHAND)

  17. GST ·P&H High Court · 24 Dec 2024
    Punjab & Haryana HC Reinstates GST Registration Amidst Flawed Cancellation Process Due to 'Merely One' Inspection Finding Firm Non-Functional

    Cylos Consulting Pvt. Ltd. vs. UT of Chandigarh

    (2024) TaxCorp(IDT) 10071 (HC-P&H)

  18. GST ·Gujarat High Court · 24 Dec 2024
    Gujarat High Court Orders Refund for Mistaken Voluntary Payment of GST, Clarifies No Interest Owed to Petitioner

    Aalidhra Texcraft Engineers & Anr. vs. UOI

    (2024) TaxCorp(IDT) 10070 (HC-GUJARAT)

  19. GST ·Gujarat High Court · 24 Dec 2024
    Gujarat HC Supports SEZ Supplier's Challenge Against Revenue's IGST Demands Based on GSTR Discrepancies

    Baccarose Perfumes and Beauty Products Pvt Ltd vs State of Gujarat & Ors.

    (2024) TaxCorp(IDT) 10069 (HC-GUJARAT)

  20. GST ·Allahabad High Court · 20 Dec 2024
    Striking Down GST Registration Cancellation: Allahabad HC Rules on Co-Ownership and Consent

    Satya Dev Singh vs. UOI & Ors.

    (2024) TaxCorp(IDT) 10063 (HC-ALLAHABAD)

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