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Landmark Rulings

All landmark rulings

21,221 rulings

  1. GST ·AP High Court · 21 Oct 2024
    High Court of Telangana Permits Mercedez to Appeal Without Pre-Deposit Amid Tax Classification Dispute

    Mercedes Benz India Pvt Ltd vs Commissioner of CGST and Central Excise

    (2024) TaxCorp(IDT) 9724 (HC-AP)

  2. GST ·MP High Court · 21 Oct 2024
    High Court of Madhya Pradesh Upholds Supreme Court's Judgment on ITC Eligibility for Leasing of Buildings in Safari Retreats Case

    Chirantan Enterprises LLP vs. Commissioner CGST and Central Excise

    (2024) TaxCorp(IDT) 9723 (HC-MP)

  3. GST ·Madras High Court · 18 Oct 2024
    Madras High Court Evaluates Rectification Application on Assessment Orders Amid GST Discrepancies

    V.G.Senthilkumar vs. The Deputy State Tax Officer & Anr.

    (2024) TaxCorp(IDT) 9720 (HC-MADRAS)

  4. GST ·Bombay High Court · 18 Oct 2024
    Bombay High Court Invalidates CGST Authority's Cancellation of GST Registration Due to Lack of Natural Justice Principles

    Om Impex Vs. The State of Maharashtra & Ors.

    (2024) TaxCorp(IDT) 9719 (HC-BOMBAY)

  5. GST ·Karnataka High Court · 18 Oct 2024
    Karnataka High Court Overturns Order Preventing Access to Electronic Credit Ledger; Reiterates Division Bench Ruling in K-9 Enterprises Case

    Klassic Traders vs. The Secretary to Government

    (2024) TaxCorp(IDT) 9718 (HC-KARNATAKA)

  6. GST ·Karnataka High Court · 18 Oct 2024
    Karnataka High Court Invalidates Order Halting Electronic Credit Ledger, Finds Lack of Justifiable Grounds in Rule 86A Invocation

    Travacore Minerals and Transport Company vs. State of Karnataka

    (2024) TaxCorp(IDT) 9717 (HC-KARNATAKA)

  7. GST ·Madras High Court · 18 Oct 2024
    Madras High Court Overrules Input Tax Credit Denial Based on Section 16(4) Limitations, Orders Reassessment Following Recent GST Amendments

    Ganesh Agencies vs. The Superintendent of CGST and Central Excise

    (2024) TaxCorp(IDT) 9716 (HC-MADRAS)

  8. GST ·Madras High Court · 18 Oct 2024
    Input Tax Credit Rejection Overturned on Limitation Grounds with Clarification on Assessment Orders

    Moon Match Works vs. The State Tax Officer

    (2024) TaxCorp(IDT) 9715 (HC-MADRAS)

  9. GST ·Gauhati High Court · 18 Oct 2024
    Central GST Authority Ordered to Halt Investigation on ITC Claims After State Validation of Suppliers

    KANCO TEA AND INDUSTRIES LIMITED Vs The Union of India

    (2024) TaxCorp(IDT) 9714 (HC-GAUHATI)

  10. GST ·Bombay High Court · 17 Oct 2024
    Bombay High Court Upholds Legality of Show Cause Notice, Dismisses Writ Petition with Costs

    Viswaat Chemical vs Union of India and Ors

    (2024) TaxCorp(IDT) 9704 (HC-BOMBAY)

  11. GST ·AAR · 16 Oct 2024
    Corporate Guarantees Under Review: Rajasthan AAR Rules GST Payable Once for Foreign Group Company Services

    In the matter of Green Infra Wind Farm Assets Ltd

    (2024) TaxCorp(IDT) 9703 (AAR)

  12. GST ·AAR · 16 Oct 2024
    Mining Lease Payments under RCM Attract GST; AAR Decision Clarifies Nature of Upfront Payments

    In the matter of Deccan Cements Ltd

    (2024) TaxCorp(IDT) 9702 (AAR)

  13. GST ·AAR · 16 Oct 2024
    Tobacco Pre-Mixed with Lime Classified as Manufactured Product with GST Implications: Rajasthan AAR Ruling

    In the matter of Dindayal Colloids Pvt. Ltd.

    (2024) TaxCorp(IDT) 9701 (AAR)

  14. GST ·AAR · 16 Oct 2024
    Rajasthan AAR Declares RTDC Not a 'Pure Agent' Under GST for Palace on Wheels Operations with Indian Railways

    In the matter of Rajasthan Tourism Development Corporation Ltd

    (2024) TaxCorp(IDT) 9700 (AAR)

  15. GST ·Madras High Court · 15 Oct 2024
    Exporter Must Submit GSTR-1 for E-Invoice Verification Following Detention Order

    Aqua Excel vs. The State Tax Officer & Anr.

    (2024) TaxCorp(IDT) 9699 (HC-MADRAS)

  16. GST ·Kerala High Court · 15 Oct 2024
    Kerala High Court Overturns Input Tax Credit Denial, Orders Reassessment Based on New Legislative Provisions

    Four Square Hospitality Vs. The Superintendent of Central Tax

    (2024) TaxCorp(IDT) 9698 (HC-KERALA)

  17. GST ·Calcutta High Court · 15 Oct 2024
    Calcutta HC Advocates Pragmatism in GST Registration Cancellation; Orders Restoration upon Compliance

    Ashok Kumar Srivastava vs. Superintendent of CGST and CX

    (2024) TaxCorp(IDT) 9697 (HC-CALCUTTA)

  18. GST ·Delhi High Court · 15 Oct 2024
    Delhi High Court Clarifies Requirement for Show Cause Notices to Legal Representatives in Tax Matters

    Usha Gupta Vs. Commissioner Of CGST

    (2024) TaxCorp(IDT) 9696 (HC-DELHI)

  19. GST ·Jharkhand High Court · 15 Oct 2024
    Government Order Transition from IGST Reimbursement to Turnover Incentive Scheme Upheld by Jammu & Kashmir and Ladakh HC

    Sudhir Power Ltd. vs. Union Territory of Jammu and Kashmir & Ors.

    (2024) TaxCorp(IDT) 9695 (HC-JHARKHAND)

  20. GST ·Bombay High Court · 14 Oct 2024
    Bombay HC Upholds Manual ITC Transfer amid Portal Glitches, Quashes 'Arbitrary' SCN.

    Tikona Infinet Pvt Ltd vs UOI

    (2024) TaxCorp(IDT) 9691 (HC-BOMBAY)

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