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Landmark Rulings

All landmark rulings

21,221 rulings

  1. GST ·Karnataka High Court · 11 Jul 2024
    Karnataka HC Quashes Rs. 176 Crore Demand Notices Issued to Non-Existent Entity Post Amalgamation

    Trelleborg India Private Limited vs State of Karnataka

    (2024) TaxCorp(IDT) 9271 (HC-KARNATAKA)

  2. GST ·AAR · 11 Jul 2024
    Tamil Nadu AAAR Modifies AAR's Order on Taxability of TANGEDCO's Services, Cites Sub-Judice Clause

    In the matter of Tamilnadu Generation and Distribution Corporation Ltd.

    (2024) TaxCorp(IDT) 9270 (AAR)

  3. GST ·Gujarat High Court · 10 Jul 2024
    Gujarat High Court Grants Regular Bail to Accused in GST Offense Case, Citing Unnecessity for Continued Custody

    Harsh Vinodbhai Patel vs State of Gujarat

    (2024) TaxCorp(IDT) 9267 (HC-GUJARAT)

  4. GST ·AAR · 09 Jul 2024
    Karnataka AAR: Renting of Building to Scheduled Tribe Welfare Department Qualifies as 'Pure Services' and Exempt from GST

    In the matter of K A Sujit Chandan

    (2024) TaxCorp(IDT) 9263 (AAR)

  5. GST ·AAR · 09 Jul 2024
    Karnataka AAR: Advance Ruling on ITC Eligibility for Commercial Property and RCM Applicability Deemed 'Inadmissible' and 'Beyond Jurisdiction'

    In the matter of Srinivas Plywoods

    (2024) TaxCorp(IDT) 9262 (AAR)

  6. GST ·AAR · 09 Jul 2024
    Karnataka AAR: Supply of Security Services to BBMP Not Exempt from GST

    In the matter of KSF-9 Corporate Services Pvt. Ltd.

    (2024) TaxCorp(IDT) 9261 (AAR)

  7. GST ·AAR · 09 Jul 2024
    Tamil Nadu AAR: GST Payable on Establishment, Supervision, and Other Charges Received by TANGEDCO

    In the matter of Tamil Nadu Generation and Distribution Corporation Ltd.

    (2024) TaxCorp(IDT) 9260 (AAR)

  8. GST ·AAR · 09 Jul 2024
    Andhra Pradesh AAR Rejects Exporter's Advance Ruling Application on 'Admissibility' Grounds

    In the matter of Arima Minerals and Metals Pvt. Ltd.

    (2024) TaxCorp(IDT) 9259 (AAR)

  9. GST ·AAR · 08 Jul 2024
    Tamil Nadu AAR Clarifies GST Rate for Construction Services in Affordable Housing Projects

    In the matter of Prime Expat Infra Pvt. Ltd.

    (2024) TaxCorp(IDT) 9255 (AAR)

  10. GST ·AAR · 08 Jul 2024
    Karnataka AAR : No GST on Employer's Recovery of Bonuses and Allowances upon Early Employee Departure

    In the matter of Fidelity Information Services India Pvt Ltd

    (2024) TaxCorp(IDT) 9254 (AAR)

  11. GST ·AAR · 08 Jul 2024
    Karnataka AAR : E&Y's Corporate Tax Return Filing Services to Water Supply & Sewerage Board Taxable

    In the matter of Ernst and Young LLP

    (2024) TaxCorp(IDT) 9253 (AAR)

  12. GST ·Gujarat High Court · 05 Jul 2024
    Gujarat HC Sets Aside Order Demanding Tax and Penalty of Rs. 18 Lakhs in Form GST MOV-09, Citing Lack of Jurisdiction Due to Absence of 'Main' or 'No' Intention to Transfer Goods Without Accounting.

    Landmark Cars Pvt. Ltd. vs. UOI

    (2024) TaxCorp(IDT) 9249 (HC-GUJARAT)

  13. GST ·Gujarat High Court · 05 Jul 2024
    Gujarat HC Sets Aside Levy of Interest and Penalty on CEAT Ltd. for E-way Bill Procedural Lapse

    CEAT Ltd. Vs. State of Gujarat & Anr.

    (2024) TaxCorp(IDT) 9248 (HC-GUJARAT)

  14. GST ·Calcutta High Court · 05 Jul 2024
    Calcutta HC Orders Re-determination of Goods Value for E-way Bill Requirement in Job Work Contract Case

    Gopal Nondy vs. Assistant Commissioner of State Tax

    (2024) TaxCorp(IDT) 9247 (HC-CALCUTTA)

  15. GST ·Calcutta High Court · 05 Jul 2024
    Calcutta HC halts GST recovery on ITC, notes supplier's closure & past compliance up to 2018-19

    Asian Hotels (East) Ltd & Anr vs. The Deputy Commissioner of State Tax & Ors.

    (2024) TaxCorp(IDT) 9246 (HC-CALCUTTA)

  16. GST ·Gujarat High Court · 05 Jul 2024
    Gujarat HC grants refund to tile exporter applying COVID time extension, quashes 'time-barred' denial

    Qutone Ceramic Pvt. Ltd. vs. Commissioner (Appeals) GST, Central Excise

    (2024) TaxCorp(IDT) 9245 (HC-GUJARAT)

  17. GST ·Karnataka High Court · 05 Jul 2024
    Karnataka HC: Amended Rule 108(3) on appeal date retrospective, remits refund denial for fresh look

    Hitachi Energy India Ltd. vs. State of Karnataka

    (2024) TaxCorp(IDT) 9244 (HC-KARNATAKA)

  18. GST ·AAR · 04 Jul 2024
    Andhra Pradesh AAR Rules: Liquidated Damages for Contract Breach/Non-Performance Assessable Like Principal Supply Under GST

    In the matter of Transmission Corporation of Andhra Pradesh Ltd.

    (2024) TaxCorp(IDT) 9241 (AAR)

  19. GST ·Bombay High Court · 04 Jul 2024
    Bombay High Court Upholds ITC Denial: Breakwater Wall Not 'Plant and Machinery' Under GST

    Konkan LNG Ltd vs. The Commissioner of State Tax and Ors.

    (2024) TaxCorp(IDT) 9240 (HC-BOMBAY) · Section 17(5)

  20. GST ·Calcutta High Court · 04 Jul 2024
    Calcutta High Court Rules: Tax Payment During Search/Investigation Prior to Ascertainment 'Definitely Not Voluntary'

    ATR Malleable Casting Private Limited & Ors. Vs. Inspector of Central Taxes

    (2024) TaxCorp(IDT) 9239 (HC-CALCUTTA)

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