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Landmark Rulings

All landmark rulings

21,221 rulings

  1. GST ·Kerala High Court · 02 Sep 2024
    Kerala HC Declines Writ Petition Over Assessment Order, Upholding Appellate Remedy Under SGST Act

    VIKAS A SHAH Vs State Tax Officer

    (2024) TaxCorp(IDT) 9486 (HC-KERALA)

  2. GST ·Madras High Court · 02 Sep 2024
    Madras High Court Nullifies Tax Assessment Orders for 2018-19 and 2019-20 Due to Improper Reliance on GST Returns Post-Cancellation of Registration

    Tvl.Venus Textiles Vs The Deputy State Tax Officer-1

    (2024) TaxCorp(IDT) 9485 (HC-MADRAS)

  3. GST ·Madras High Court · 02 Sep 2024
    Madras High Court Calls for Reevaluation of Tax Demand Amid Discrepancies Between GST Returns; Assesses Required to Remit Partial Amount and Allowed Personal Hearing

    Gayathri Construction Vs The Assistant Commissioner (ST)

    (2024) TaxCorp(IDT) 9484 (HC-MADRAS)

  4. GST ·Karnataka High Court · 02 Sep 2024
    Karnataka High Court Strikes Down GST Demand on Shareholding Activity and Remands Interest Taxation Issue for Reassessment

    AO Smith India Water Products Private Limited vs State of Karnataka & Ors

    (2024) TaxCorp(IDT) 9483 (HC-KARNATAKA)

  5. GST ·P&H High Court · 30 Aug 2024
    Punjab & Haryana HC Rules on Jurisdictional Boundaries of Tax Authorities in ITC Fraud Cases

    Stalwart Alloys India Pvt. Ltd. vs. UOI

    (2024) TaxCorp(IDT) 9460 (HC-P&H)

  6. GST ·AAR · 30 Aug 2024
    GST Rate Determination for Supplementary Invoices in Works Contracts: Odisha AAR Clarifies Applicable Rate of 18% for Price Adjustments

    In the matter of Universal MEP Projects & Engineering

    (2024) TaxCorp(IDT) 9459 (AAR)

  7. GST ·AAR · 30 Aug 2024
    Odisha AAR Defines Coal Transportation as Renting of Transport Vehicles Taxable at 12%

    In the matter of Utkal Coal Mining India Pvt Ltd

    (2024) TaxCorp(IDT) 9458 (AAR)

  8. GST ·AAR · 30 Aug 2024
    Upfront Lease Premium Taxability Confirmed by West Bengal AAR for Shyama Prasad Mookerjee Port Transaction

    In the matter of Anmol Industries Limited

    (2024) TaxCorp(IDT) 9457 (AAR)

  9. GST ·AAR · 29 Aug 2024
    West Bengal AAR Rules Bridge Federation of India Exempt from GST on Tournament Participation Fees

    In the matter of Bridge Federation of India

    (2024) TaxCorp(IDT) 9456 (AAR)

  10. GST ·Gujarat High Court · 29 Aug 2024
    Gujarat High Court Orders Reactivation of Assessee’s GST Registration Amidst Procedural Error

    Mansingh Somabhai Chaudhari vs. State of Gujarat & Ors.

    (2024) TaxCorp(IDT) 9455 (HC-GUJARAT)

  11. GST ·AAR · 29 Aug 2024
    Odisha AAR Rules Deposit Work Services Are Distinct from Electricity Transmission, Not Subject to Exemptions

    In the matter of TP Central Odisha Distribution Limited

    (2024) TaxCorp(IDT) 9454 (AAR)

  12. GST ·Allahabad High Court · 28 Aug 2024
    Allahabad HC Upholds ITC Demand Over Lack of Concrete Evidence

    Anil Rice Mill vs State Of U.P. and 2 ors

    (2024) TaxCorp(IDT) 9453 (HC-ALLAHABAD)

  13. GST ·Bombay High Court · 28 Aug 2024
    Refund of IGST on Zero-Rated Supplies: Bombay HC Ruling Reminds Exporters of Duty Drawback Boundaries

    Kunal Housewares Private Limited vs UOI & ors

    (2024) TaxCorp(IDT) 9452 (HC-BOMBAY)

  14. GST ·Madras High Court · 27 Aug 2024
    Madras HC Rules in Favor of Assessee for IGST Refund on Ocean Freight, Upholding Mohit Minerals Precedent

    Viterra India Pvt. Ltd. vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9451 (HC-MADRAS)

  15. GST ·Delhi High Court · 27 Aug 2024
    Delhi High Court Voids Tax Demand Exceeding Rs. 2.73 Crores Due to Procedural Deficiencies in Input Tax Credit Assessment

    Lakshman Pran Data Enterprises Vs. The Commissioner of DGST, Delhi & Anr.

    (2024) TaxCorp(IDT) 9450 (HC-DELHI)

  16. GST ·Allahabad High Court · 27 Aug 2024
    Confiscation Orders Quashed: Allahabad High Court Clarifies Legal Standards for Excess Stock Under GST

    Vijay Trading Company Vs. Additional Commissioner Grade-2 & Anr.

    (2024) TaxCorp(IDT) 9449 (HC-ALLAHABAD)

  17. GST ·Madras High Court · 27 Aug 2024
    Reassessment Ordered by Madras HC in Input Tax Credit Discrepancy Case

    Silk Junction Vs. The Deputy State Tax Officer and Ors.

    (2024) TaxCorp(IDT) 9448 (HC-MADRAS)

  18. GST ·AAR · 26 Aug 2024
    Tamil Nadu AAR Rules Agrochemical R&D Services Excluded from Pharmaceutical Sector Benefits Under GST Notification

    In the matter of International Institute of Bio Technology and Toxicology

    (2024) TaxCorp(IDT) 9447 (AAR)

  19. GST ·AAR · 26 Aug 2024
    Maharashtra AAR Confirms Tax Exemption for Specific Accommodation Services Provided by Charitable Society in Hostels

    In the matter of Maharashtra Jain Education Society

    (2024) TaxCorp(IDT) 9446 (AAR)

  20. GST ·Madras High Court · 26 Aug 2024
    Madras High Court Quashes Penalty for Minor Discrepancy in Tax Invoices and E-Way Bill

    Jindal Pipes Limited vs The Deputy State Tax Officer (Int)

    (2024) TaxCorp(IDT) 9445 (HC-MADRAS)

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