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Landmark Rulings

All landmark rulings

21,221 rulings

  1. GST ·Madras High Court · 24 Jul 2024
    GST Portal Redesign Fails to Save Tax Authorities: Madras HC Quashes Order and Grants Assessee Fresh Opportunity

    Panjatcharam Kumaravel vs. The Deputy State Tax Officer

    (2024) TaxCorp(IDT) 9303 (HC-MADRAS)

  2. GST ·Madras High Court · 24 Jul 2024
    Tax Component in Price of Supply: Madras HC Quashes Assessment Order

    Erode Medical Centre vs. State Tax Officer

    (2024) TaxCorp(IDT) 9302 (HC-MADRAS)

  3. GST ·Kerala High Court · 24 Jul 2024
    GST on Association Activities Upheld, But Not Retrospective

    Indian Medical Association vs. UOI

    (2024) TaxCorp(IDT) 9301 (HC-KERALA)

  4. GST ·Gauhati High Court · 24 Jul 2024
    COVID-19 Pandemic Not a 'Force Majeure' Event: Gauhati HC Grants Interim Relief in Challenge to Notifications

    Niranjan Saha vs. UOI

    (2024) TaxCorp(IDT) 9300 (HC-GAUHATI)

  5. GST ·Kerala High Court · 24 Jul 2024
    GST Appellate Tribunal to be Established Within Four Months: Kerala HC

    CA. P. J. Johney & Anr. Vs. The GST Council & Ors.

    (2024) TaxCorp(IDT) 9299 (HC-KERALA)

  6. GST ·Allahabad High Court · 24 Jul 2024
    E-Way Bill Irregularities: Allahabad HC Quashes Appellate Authority's Order for Lack of Reasoning

    State of U.P. & Anr. vs. B.P.T. Marketing & Anr.

    (2024) TaxCorp(IDT) 9298 (HC-ALLAHABAD)

  7. GST ·AAR · 18 Jul 2024
    Gujarat AAR Rules Canteen Services to Employees Not Supply, ITC Available to Extent of Cost Borne by Employer

    In the matter of Alleima India Pvt Ltd

    (2024) TaxCorp(IDT) 9294 (AAR)

  8. GST ·AAR · 18 Jul 2024
    Gujarat AAR Rules Indivisible Turnkey Contract Taxable as 'Works Contract', GST Payable on Advances

    In the matter of Vijai Electricals Ltd.

    (2024) TaxCorp(IDT) 9293 (AAR)

  9. GST ·AAR · 18 Jul 2024
    Gujarat AAR Allows Manufacturer to Claim ITC on Capitalized Electrical Transmission Equipment Later Transferred to DISCOM

    In the matter of Elixir Industries Pvt Ltd.

    (2024) TaxCorp(IDT) 9292 (AAR)

  10. GST ·Madras High Court · 17 Jul 2024
    Madras HC Quashes IGST Refund Denial, Holds Procedural Irregularity Cannot Bar Legitimate Export Incentives

    Shobikaa Impex Pvt Ltd vs. Union of India & ors.

    (2024) TaxCorp(IDT) 9289 (HC-MADRAS)

  11. GST ·Madras High Court · 17 Jul 2024
    Madras HC Rules Form ASMT-10 Notice Not Mandatory for Adjudication Even After Return Scrutiny

    Mandarina Apartment Owners Welfare Association (MAOWA) Vs Commercial Tax Officer/State Tax Officer

    (2024) TaxCorp(IDT) 9288 (HC-MADRAS)

  12. GST ·Kerala High Court · 16 Jul 2024
    HC - Kerala HC Strikes Down GST Assessment Against Deceased Taxpayer, Clarifies Legal Heir Liability

    Benoy Abraham vs. The State Tax Officer

    (2024) TaxCorp(IDT) 9284 (HC-KERALA)

  13. GST ·Kerala High Court · 16 Jul 2024
    HC - Kerala HC Upholds GST Portal's Validity for Order Communication, Dismisses Taxpayer's Appeal.

    Sunil Kumar K vs. The State Tax Officer

    (2024) TaxCorp(IDT) 9283 (HC-KERALA)

  14. GST ·Madras High Court · 16 Jul 2024
    HC - HC Lifts Bank Account Attachment in GST Case, Citing 'Inadvertent' Error in GSTR-3B.

    GRK Plastic Vs. Assistant Commissioner

    (2024) TaxCorp(IDT) 9282 (HC-MADRAS)

  15. GST ·Madras High Court · 16 Jul 2024
    HC - HC Upholds SCN for Cash Seizure Appropriation, Despite Favorable CESTAT Ruling

    The Coronation Fireworks Factory vs. Joint Director

    (2024) TaxCorp(IDT) 9281 (HC-MADRAS)

  16. GST ·Calcutta High Court · 15 Jul 2024
    Calcutta HC Allows Appeal Filing Against Ex-Parte Order Amidst GST Portal Confusion

    Mitali Saha vs. State of West Bengal & Ors.

    (2024) TaxCorp(IDT) 9279 (HC-CALCUTTA)

  17. GST ·Calcutta High Court · 12 Jul 2024
    Calcutta HC Directs Authorities to Remain 'Un-influenced' by AAR Ruling, Remands Case for Fresh Consideration

    Sarkar Diesel & Anr. vs. The Deputy Commissioner, State Tax

    (2024) TaxCorp(IDT) 9276 (HC-CALCUTTA)

  18. GST ·Kerala High Court · 12 Jul 2024
    HC - Kerala HC Quashes Excess Late Fee Demand for Belated GSTR-9C Filing

    Raju Sreedharan vs. The Superintendent

    (2024) TaxCorp(IDT) 9275 (HC-KERALA)

  19. GST ·Madras High Court · 12 Jul 2024
    Madras HC Sets Aside Penalty Order of Rs. 2.85 Lakhs for Alleged Non-Existence of Assessee’s Place of Business

    Capstone Industries Vs. The Assistant Commissioner

    (2024) TaxCorp(IDT) 9274 (HC-MADRAS)

  20. GST ·Calcutta High Court · 12 Jul 2024
    Allahabad HC Quashes Detention Order, Finds Typographical Error Bonafide and Lacks Cogent Material

    Nanhey Mal Munna Lal Vs. Additional Commissioner and Anr.

    (2024) TaxCorp(IDT) 9273 (HC-CALCUTTA)

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