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Landmark Rulings

All landmark rulings

21,221 rulings

  1. GST ·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)

  2. GST ·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)

  3. GST ·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)

  4. GST ·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)

  5. GST ·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)

  6. GST ·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)

  7. GST ·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)

  8. GST ·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)

  9. GST ·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)

  10. GST ·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)

  11. GST ·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)

  12. GST ·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)

  13. GST ·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)

  14. GST ·Gujarat High Court · 08 Nov 2024
    Gujarat High Court Rules Registration Cancellation Lacked Natural Justice, Orders Suspension to Stay Pending Show Cause Resolution

    Mira Industries vs. State of Gujarat

    (2024) TaxCorp(IDT) 9803 (HC-GUJARAT)

  15. GST ·Gujarat High Court · 08 Nov 2024
    Gujarat High Court Declares Identical Show Cause Notices Invalid for Wrongful Input Tax Credit Claims

    Maheshwari Logistics Ltd Vs. State of Gujarat & Anr.

    (2024) TaxCorp(IDT) 9802 (HC-GUJARAT)

  16. GST ·AAR · 08 Nov 2024
    Car Rental Services without Operators Attract 18% GST: Kerala AAR Decision

    In the matter of Indus Motor Company Pvt. Ltd.

    (2024) TaxCorp(IDT) 9801 (AAR)

  17. GST ·HP High Court · 08 Nov 2024
    Himachal Pradesh High Court Upholds GST on Royalty Payments Following SC Overruling of Previous Decisions

    Lakhwinder Singh Stone Crusher Vs Union of India & ors

    (2024) TaxCorp(IDT) 9800 (HC-HP)

  18. GST ·AAR · 08 Nov 2024
    Pre-Packaged Ready-to-Eat Foods: Kerala AAR Clarifies Classification Under HSN Codes

    In the matter of HIC-ABF Special Foods Pvt. Ltd.

    (2024) TaxCorp(IDT) 9799 (AAR)

  19. GST ·AAR · 07 Nov 2024
    Andhra Pradesh AAR Revises Equipment Classification for Warships with Crucial Implications for IGST Application

    In the matter of Hindustan Shipyard Ltd.

    (2024) TaxCorp(IDT) 9798 (AAR)

  20. GST ·AAR · 07 Nov 2024
    Uber India Systems Held Liable for GST as E-Commerce Operator under Section 9(5) of CGST Act

    In the matter of Uber India Systems Pvt Ltd.

    (2024) TaxCorp(IDT) 9797 (AAR)

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