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Landmark Rulings

All landmark rulings

21,215 rulings

  1. GST ·Madras High Court · 20 Dec 2024
    Madras High Court Overturns Assessment Order Due to Ignored ITC Claim Error and Improper Tax Recovery

    Revathi Industrial Enterprises vs. The Deputy State Tax Officer

    (2024) TaxCorp(IDT) 10062 (HC-MADRAS)

  2. GST ·Bombay High Court · 20 Dec 2024
    Assessment Order Treated as Show-Cause Notice Post 25% Tax Deposit by Assessee Amidst GSTR Discrepancies for AY 2021-2022

    Sugos Steel Traders vs. The State Tax Officer

    (2024) TaxCorp(IDT) 10056 (HC-BOMBAY)

  3. GST ·Bombay High Court · 20 Dec 2024
    Bombay High Court Encourages Appellant to Pursue Alternative Remedies Amidst Tax Demand Dispute

    Zoomcar India Pvt. Ltd. vs. The State of Maharashtra

    (2024) TaxCorp(IDT) 10055 (HC-BOMBAY)

  4. GST ·Madras High Court · 20 Dec 2024
    Madras High Court Clarifies Restrictions on Input Tax Credit (ITC) for Sales Promotion Activities

    ARS Steels and Alloy International Pvt. Ltd. vs. The State Tax Officer

    (2024) TaxCorp(IDT) 10054 (HC-MADRAS)

  5. GST ·Bombay High Court · 20 Dec 2024
    Bombay High Court Upholds Decision on Interest Calculation for GST Refunds from Fixed Deposits

    Ramkaran Karwa vs. UOI

    (2024) TaxCorp(IDT) 10053 (HC-BOMBAY)

  6. GST ·Bombay High Court · 20 Dec 2024
    Bombay High Court Upholds Show Cause Notice Against Bottler for Production Overhead Charges Related to Kingfisher Beer

    Blossom Industries Ltd vs UOI & ors

    (2024) TaxCorp(IDT) 10052 (HC-BOMBAY)

  7. GST ·Karnataka High Court · 19 Dec 2024
    Karnataka HC Reinstates Nokia’s ITC Refund, Declares Rejection by GST Authorities as Unlawful and Without Jurisdiction

    Nokia Solutions and Networks India Pvt Ltd vs The Principal, Commissioner of Central Tax

    (2024) TaxCorp(IDT) 10046 (HC-KARNATAKA)

  8. GST ·Gujarat High Court · 19 Dec 2024
    Gujarat High Court Orders Revenue to Re-evaluate Refund Claim With New Guidelines on Adjusted Total Turnover

    Kashi Exports vs Union of India & Ors.

    (2024) TaxCorp(IDT) 10045 (HC-GUJARAT)

  9. GST ·Madras High Court · 18 Dec 2024
    Madras HC Nullifies INR 48 Crores Assessment Orders for Breach of Natural Justice

    TMF Business Services Limited vs State Tax Officer & Ors

    (2024) TaxCorp(IDT) 10040 (HC-MADRAS)

  10. GST ·Kerala High Court · 18 Dec 2024
    Kerala High Court Invalidates Revenue's Penalty Order Due to Breach of Natural Justice Principles

    Nishad K U vs The Joint Commissioner, Central Tax and Central Excise & Ors

    (2024) TaxCorp(IDT) 10039 (HC-KERALA)

  11. GST ·Delhi High Court · 18 Dec 2024
    Delhi HC Declares Arrest of Company Director for Alleged Fraudulent ITC as Unlawful; Sets Aside Remand Order for Procedural Violations

    Kshitij Ghildiyal vs. Director General of GST Intelligence, Delhi

    (2024) TaxCorp(IDT) 10038 (HC-DELHI)

  12. GST ·Delhi High Court · 18 Dec 2024
    Telecommunication Towers Not Classified as Immovable Property: Delhi HC Quashes SCNs Denying ITC

    Bharti Airtel Limited Vs Commissioner, CGST Appeals-1, Delhi

    (2024) TaxCorp(IDT) 10037 (HC-DELHI)

  13. GST ·CESTAT Allahabad · 16 Dec 2024
    CESTAT Allahabad Declares Demand of Service Tax under Reverse Charge Non-Sustainable for Hindustan Aeronautics Ltd. Amidst Amortization Disclosure Issues

    Hindustan Aeronautics Ltd. vs. Commissioner of Central Excise & CGST

    (2024) TaxCorp(IDT) 10034 (CESTAT-ALLAHABAD)

  14. GST ·Madras High Court · 17 Dec 2024
    Madras HC Overturns Tax Assessment Order, Orders Immediate Lift of Bank Account Attachments Due to Procedural Irregularities

    Rajesh Manohar Pujara (Prop. Bombay Trading Agencies) vs. The Assistant Commissioner (ST)

    (2024) TaxCorp(IDT) 10033 (HC-MADRAS)

  15. GST ·Allahabad High Court · 17 Dec 2024
    Allahabad HC Invalidates GST Registration Cancellation, Directs Fresh Hearing for Composition Scheme Taxpayer

    Sky Associates Vs. State of U.P. & Anr.

    (2024) TaxCorp(IDT) 10032 (HC-ALLAHABAD)

  16. GST ·Calcutta High Court · 17 Dec 2024
    Allahabad High Court Invalidates Detention Order against Driver; Recognizes GSTIN as Evidence of Goods Ownership

    Vishal Chobia vs. State of U.P.

    (2024) TaxCorp(IDT) 10031 (HC-CALCUTTA)

  17. GST ·Madras High Court · 17 Dec 2024
    Madras HC Declares Assessment Order Against Deceased Individual Null and Void, Citing Precedent from R. Unnikrishnan Case

    Lakshmi Periyasamy Vs. State Tax Officer & Anr.

    (2024) TaxCorp(IDT) 10030 (HC-MADRAS)

  18. GST ·Calcutta High Court · 17 Dec 2024
    Calcutta HC Upholds SCN Issuance under CGST Act, Emphasizes Taxpayer Adherence to Adjudication Process

    Jyoti Tar Products Private Ltd & anr. Vs The Deputy Commissioner, State Tax, Shibpur, WBGST & ors.

    (2024) TaxCorp(IDT) 10029 (HC-CALCUTTA)

  19. GST ·Bombay High Court · 17 Dec 2024
    Bombay High Court Nullifies Previous Order, Orders New Examination of Export Services Claim Under CBIC's Recent Circular

    Mediacom Communications Private Limited v/s Union of India & Ors

    (2024) TaxCorp(IDT) 10028 (HC-BOMBAY)

  20. GST ·Madras High Court · 13 Dec 2024
    Assessment Order Quashed by Madras HC: Opportunity Granted to Assess the Status of ‘Ocean Freight Service’ Provider

    Glo Shipping Logistics Pvt. Ltd. vs. The State Tax Officer

    (2024) TaxCorp(IDT) 10014 (HC-MADRAS)

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