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Landmark Rulings

All landmark rulings

21,221 rulings

  1. GST ·AAR · 06 Nov 2024
    Legal Classification of Halwa: Kerala AAR Rules on GST Treatment

    In the matter of Halwa Haweli

    (2024) TaxCorp(IDT) 9796 (AAR)

  2. GST ·Kerala High Court · 06 Nov 2024
    Kerala High Court Upholds State Tax Authority's Demand Order Despite Central Authority's Summons; Clarifies Interpretation of Section 6(2)(b) in GST Framework

    K.T. Saidalavi vs. The State Tax Officer & Ors.

    (2024) TaxCorp(IDT) 9795 (HC-KERALA)

  3. GST ·Madras High Court · 05 Nov 2024
    Madras High Court Void Demand Order for Lack of Personal Hearing and Directs Compliance with CGST Regulations

    RJS Steels Pvt. Ltd. vs. The State Tax Officer

    (2024) TaxCorp(IDT) 9794 (HC-MADRAS)

  4. GST ·MP High Court · 05 Nov 2024
    Madhya Pradesh High Court Denies FMCG Brand Writ for Lack of Engagement in Personal Hearing

    Future Consumer Ltd. vs. The State of Madhya Pradesh & ors.

    (2024) TaxCorp(IDT) 9793 (HC-MP)

  5. GST ·Bombay High Court · 05 Nov 2024
    Bombay High Court Overturns Revenue Orders Citing Procedural Irregularities and Breach of Natural Justice in GST Refund Claim Dispute

    Allot Communications India Pvt. Ltd. vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9792 (HC-BOMBAY)

  6. GST ·Kerala High Court · 05 Nov 2024
    Kerala High Court Reinstates Input Tax Credit (ITC) Eligibility Following Recent Legislative Amendments

    Roy Varghese vs. State Tax Officer & Ors.

    (2024) TaxCorp(IDT) 9791 (HC-KERALA) · Section 16(5)

  7. GST ·Kerala High Court · 05 Nov 2024
    Kerala High Court Directs Fresh Orders on Input Tax Credit (ITC) Denial, Considering New Section 16(5) of CGST Act

    Fahad Pareed vs. The State Tax Officer

    (2024) TaxCorp(IDT) 9790 (HC-KERALA)

  8. GST ·Karnataka High Court · 05 Nov 2024
    Karnataka High Court Mandates Immediate Release of Input Tax Credit Amidst Changes in GST Provisions

    Ganapathy Aluminium and Hardwares vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9789 (HC-KARNATAKA)

  9. GST ·Supreme Court · 05 Nov 2024
    Luxury Watch Retailer Ethos Secures Supreme Court's Attention on GST Show Cause Notice Validity: Jurisdiction Issues at Play in Punjab & Haryana High Court

    Ethos Ltd. vs. The Additional Commissioner & Anr.

    (2024) TaxCorp(IDT) 9788 (SC)

  10. GST ·AP High Court · 05 Nov 2024
    Telangana High Court Dismisses Writ Petition Against GST Demand on Annuity Payments for Road Construction

    GMR Pochanpalli Expressways Ltd. Vs. Additional Director

    (2024) TaxCorp(IDT) 9787 (HC-AP)

  11. GST ·Gujarat High Court · 05 Nov 2024
    Gujarat High Court Rules in Favor of Assessee: Utilization of Electronic Credit Ledger (ECrL) for Pre-Deposit Allowed, Quashes Direction to Use Electronic Cash Ledger (ECL)

    Yasho Industries vs. UOI & Anr.

    (2024) TaxCorp(IDT) 9786 (HC-GUJARAT)

  12. GST ·Gujarat High Court · 04 Nov 2024
    Gujarat High Court Upholds CGST Section 17(2) Validity, Rejects Refund Claim for ITC on Exempt Educational Services

    Empire Foundation vs UOI & ors

    (2024) TaxCorp(IDT) 9781 (HC-GUJARAT)

  13. GST ·Allahabad High Court · 30 Oct 2024
    Allahabad HC Overturns Dismissal of Assessee's Appeal, Emphasizes Alternative Remedies Under CGST Act

    New Okhla Industrial Development Authority vs. UOI & 3 Ors.

    (2024) TaxCorp(IDT) 9775 (HC-ALLAHABAD)

  14. GST ·P&H High Court · 30 Oct 2024
    Punjab & Haryana HC Upholds Show Cause Notice for Alleged Fraudulent Input Tax Credit Claims amid Controversies on GSTR Mismatches

    Group M Media India Private Limited Vs. Union of India & Ors.

    (2024) TaxCorp(IDT) 9774 (HC-P&H)

  15. GST ·Rajasthan High Court · 30 Oct 2024
    Rajasthan High Court Issues Stay on Blocking of Electronic Credit Ledger in Violation of Natural Justice Principles

    Lipika Tech Pvt. Ltd. vs. The Deputy Commissioner (State Tax) & Ors.

    (2024) TaxCorp(IDT) 9773 (HC-RAJASTHAN)

  16. GST ·Bombay High Court · 30 Oct 2024
    Bombay High Court Overturns Dismissal of Appeal Due to Unauthorized Signatory Issue, Stresses Importance of Fair Hearing

    SBI General Insurance Company Ltd. vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9772 (HC-BOMBAY)

  17. GST ·Gujarat High Court · 30 Oct 2024
    Bail Granted to Director of Manpower Service Company Amidst GST Investigation by Gujarat High Court

    Virbhadrasinh Pratapsinh, Director of Xerxes HR Services Pvt Ltd vs State of Gujarat and Others.

    (2024) TaxCorp(IDT) 9771 (HC-GUJARAT)

  18. GST ·AAR · 30 Oct 2024
    Rajasthan AAR Rules: Slaked Lime with Less than 98% Purity Subject to 5% GST, Classifiable under CTH 25222000

    In the matter of Balveer Singh

    (2024) TaxCorp(IDT) 9770 (AAR)

  19. GST ·AAR · 30 Oct 2024
    Rajasthan AAR Clarifies GST Rates for Construction Services Under Real Estate Projects: Affordable vs. Non-Affordable Housing

    In the matter of Castle Realtors

    (2024) TaxCorp(IDT) 9769 (AAR)

  20. GST ·CESTAT Chandigarh · 28 Oct 2024
    CESTAT Chandigarh Upholds Partial Appeal on Service Tax Dispute, Refusing Extended Limitation Due to Legal Uncertainty

    Prem Kumar Maini v/s The Commissioner of CE & ST & Ors

    (2024) TaxCorp(IDT) 9765 (CESTAT-CHANDIGARH)

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