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Landmark Rulings

All landmark rulings

21,221 rulings

  1. GST ·AAR · 18 Sep 2024
    Gujarat AAR Classifies Non-woven Coated Fabrics and Related Products Under Chapter 39 with 18% GST

    In the matter of Om Vinyls Pvt Ltd

    (2024) TaxCorp(IDT) 9542 (AAR)

  2. GST ·AAR · 18 Sep 2024
    Legal Classification of Imported Ship Parts Upheld – Gujarat AAR Decision Clarifies GST Treatment

    In the matter of Imtiaz Kaiyun Barvatiya

    (2024) TaxCorp(IDT) 9541 (AAR)

  3. GST ·AAR · 18 Sep 2024
    Aar Andhra Pradesh Decides: Natural Fibre Boards Made from Rice Husk to Attract 12% GST

    In the matter of Tra Plast Industries Pvt Ltd.

    (2024) TaxCorp(IDT) 9540 (AAR)

  4. GST ·Rajasthan High Court · 17 Sep 2024
    Rajasthan High Court Recommends Time Limit for Resolution of Objections to Provisional Bank Attachments

    ANR Freshworld vs. UOI

    (2024) TaxCorp(IDT) 9539 (HC-RAJASTHAN)

  5. GST ·Gauhati High Court · 16 Sep 2024
    Gauhati High Court Finds Notification Extending Recovery Timelines for FYs 2018-19 and 2019-20 Lacks Legal Foundation

    Hindustan Construction Co. Ltd. vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9538 (HC-GAUHATI)

  6. GST ·AAR · 16 Sep 2024
    Odisha AAAR Rules GST Not Payable on Stamp Duty and Registration Fee for Mining Lease; Appeal Dismissed as Non-Maintainable

    In the matter of Geeta Rani Mohanty

    (2024) TaxCorp(IDT) 9537 (AAR)

  7. GST ·Karnataka High Court · 14 Sep 2024
    Karnataka High Court Overturns Revenue's Blocking of Electronic Credit Ledger Without Pre-Decisional Hearing

    K 9 Enterprises vs The State of Karnataka

    (2024) TaxCorp(IDT) 9536 (HC-KARNATAKA)

  8. GST ·Madras High Court · 13 Sep 2024
    Court Reinstates GST Registration Subject to Conditions Amid Health Issues of Assessee

    Blue Moon Cool Systems vs. The Assistant Commissioner

    (2024) TaxCorp(IDT) 9535 (HC-MADRAS)

  9. GST ·Supreme Court · 13 Sep 2024
    Key Figures in Bogus Firm ITC Fraud Granted Bail by Supreme Court Amid Concerns of Evidence Tampering and Witness Influence

    Saurabh Kumar vs The State of Madhya Pradesh

    (2024) TaxCorp(IDT) 9534 (SC)

  10. GST ·Calcutta High Court · 13 Sep 2024
    Calcutta High Court Restores Best Judgment Assessment Matter During Show Cause Notice Stage

    Flemingo Dutyfree Shop Pvt. Ltd. Vs. Deputy Commissioner of Revenue

    (2024) TaxCorp(IDT) 9533 (HC-CALCUTTA)

  11. GST ·Kerala High Court · 13 Sep 2024
    Petitioner's Input Tax Credit (ITC) Blocking Addressed Amid Allegations of Fraudulent Transactions

    St. Joseph Oil Mills Vs. Joint Commissioner, KGST

    (2024) TaxCorp(IDT) 9532 (HC-KERALA)

  12. GST ·Gujarat High Court · 13 Sep 2024
    High Court of Gujarat Overturns SCN for GST Levy on Uncooked Snack Pellets

    J.K. Papad Industries and Anr vs. Union of India and Ors.

    (2024) TaxCorp(IDT) 9531 (HC-GUJARAT)

  13. GST ·Delhi High Court · 13 Sep 2024
    Delhi High Court Invalidates Unreasoned Assessment Orders Under CGST Act, Upholds Fair Hearing Rights for Petitioners

    Mohinder Kumar vs. Principal Commissioner of DGST

    (2024) TaxCorp(IDT) 9530 (HC-DELHI)

  14. GST ·AAR · 11 Sep 2024
    Outlook on Cross-Border Trade: Andhra Pradesh AAR Rules on Liquidation Procurement by Foreign Company

    In the matter of MCM Pacific PTE Ltd

    (2024) TaxCorp(IDT) 9524 (AAR)

  15. GST ·AAR · 11 Sep 2024
    Andhra Pradesh AAR Declares Habitability Upgradation on Indian Navy Destroyer Doesn’t Meet Maintenance Criteria for GST Concessions

    In the matter of Visakha Trades

    (2024) TaxCorp(IDT) 9523 (AAR)

  16. GST ·AAR · 11 Sep 2024
    Andhra Pradesh AAR Confirms 5% GST on Export of Processed Frozen Shrimps Packaged Under 25kg; Clarifies Pre-packaging Criteria

    In the matter of Asvini Fisheries Pvt. Ltd.

    (2024) TaxCorp(IDT) 9522 (AAR)

  17. GST ·Delhi High Court · 10 Sep 2024
    Delhi HC Affirms Provisional Attachment to Safeguard Government Revenue; Dismisses Assessee's Writ Petition on Procedural Grounds

    MJ Bizcrafts LLP Vs. CGST Delhi South Commissionerate

    (2024) TaxCorp(IDT) 9520 (HC-DELHI)

  18. GST ·Gujarat High Court · 10 Sep 2024
    Gujarat HC Reviews Section 74 of CGST Act: Stresses Need for Concrete Evidence in Tax Proceedings

    Porbandar Dwarka Expressway Pvt. Ltd. vs. CBIC & Ors.

    (2024) TaxCorp(IDT) 9519 (HC-GUJARAT)

  19. GST ·Delhi High Court · 10 Sep 2024
    Delhi High Court Invalidates Retrospective GST Registration Cancellation, Emphasizing Natural Justice and Requirement for Reasoning

    Guruji Enterprises Vs. Principal Commissioner Delhi Goods and Services Tax & Ors.

    (2024) TaxCorp(IDT) 9518 (HC-DELHI)

  20. GST ·AAR · 10 Sep 2024
    Mining Structures Transaction Deemed Service Supply, Not Sale: Odisha AAR Ruling

    In the matter of Essel Mining Industries Ltd

    (2024) TaxCorp(IDT) 9517 (AAR)

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