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Landmark Rulings

All landmark rulings

21,221 rulings

  1. GST ·Bombay High Court · 13 Jun 2024
    Bombay HC Rules Excess Duty Paid from CENVAT Account Should be Refunded in Cash, Not Re-Credited

    Combitic Global Caplet Pvt. Ltd. Vs UOI & ors.

    (2024) TaxCorp(IDT) 9170 (HC-BOMBAY)

  2. GST ·Allahabad High Court · 13 Jun 2024
    HC - Allahabad HC Dismisses Disrespectful Review Petition, Urges Advocates to Maintain Court's Dignity.

    Rajshi Processors Raebareli vs State of U.P.

    (2024) TaxCorp(IDT) 9169 (HC-ALLAHABAD)

  3. GST ·Calcutta High Court · 11 Jun 2024
    Calcutta HC Dismisses Writ Petition Challenging Invocation of Extended Limitation Period

    Haldia Nirman Project Pvt Ltd vs. The Additional Commissioner of CGST & CX

    (2024) TaxCorp(IDT) 9156 (HC-CALCUTTA)

  4. GST ·Delhi High Court · 11 Jun 2024
    HC - Delhi HC Sets Aside GST Order, Grants Opportunity to Respond to Show Cause Notice

    Delhi Soccer Pvt. Ltd vs UOI & ors

    (2024) TaxCorp(IDT) 9155 (HC-DELHI)

  5. GST ·Madras High Court · 11 Jun 2024
    Madras HC Quashes Assessment Orders Against Developer Subject to Deposit of 5% Tax Demand

    Town & City Developers Vs. The State Tax Officer (Intelligence) & Anr.

    (2024) TaxCorp(IDT) 9154 (HC-MADRAS)

  6. GST ·Gauhati High Court · 11 Jun 2024
    Gauhati HC Grants Stay on Demand Based on DRC-01 and Unsigned Documents on GST Portal

    Veerprabhu Auto Pvt. Ltd. vs. The State of Assam & Ors.

    (2024) TaxCorp(IDT) 9153 (HC-GAUHATI)

  7. GST ·AAR · 11 Jun 2024
    Rajasthan AAAR Remands Matter to AAR for Reconsidering Taxability of Subsidized Employee Meal Deductions

    In the matter of Federal-Mogul Ignition Products India Ltd.

    (2024) TaxCorp(IDT) 9152 (AAR)

  8. GST ·Allahabad High Court · 11 Jun 2024
    HC - Allahabad HC Grants Bail in Rs 2,645 Crore GST Fraud Case, Cites Lack of Evidence on Fake Firm Creation

    Gaurav Singhal vs. UOI

    (2024) TaxCorp(IDT) 9151 (HC-ALLAHABAD)

  9. GST ·Madras High Court · 11 Jun 2024
    Madras HC Quashes Appellate Order Creating Tax Demand Despite Non-Satisfaction of Section 74 Ingredients

    Sri Shanmuga Motors Vs. The State Tax Officer & Anr.

    (2024) TaxCorp(IDT) 9150 (HC-MADRAS) · Section 74

  10. GST ·AAR · 07 Jun 2024
    Gujarat AAR Clarifies GST Classification and Rate for Seed Mix Products, Emphasizing 'Essential Character' Principle

    In the matter of Bhagat Dhanadal Corporation

    (2024) TaxCorp(IDT) 9149 (AAR)

  11. GST ·AAR · 07 Jun 2024
    ITC inadmissible on Rotary Car Parking System, a ‘civil structure’

    In the matter of Arthanarisamy Senthil Maharaj

    (2024) TaxCorp(IDT) 9148 (AAR)

  12. GST ·Kerala High Court · 06 Jun 2024
    Kerala HC Grants 30-Day Window for Claiming ITC, Upholds Validity of Sections 16(2)(c), 16(4), and 155 of CGST Act

    M. Trade Links vs Union of India & Ors.

    (2024) TaxCorp(IDT) 9145 (HC-KERALA)

  13. GST ·AAR · 06 Jun 2024
    Gujarat AAR: 'ZLD Treated Water' from Industrial Waste Taxable at 18%, Ineligible for Exemption

    In the matter of Gujarat Eco Textile Park Ltd.

    (2024) TaxCorp(IDT) 9144 (AAR)

  14. GST ·AAR · 06 Jun 2024
    Tamil Nadu AAR: 'VYAVSHAY' Mobility Services Classified as E-commerce Operator, GST Payable on App Usage Charges

    In the matter of Balat Enterprises Pvt. Ltd.

    (2024) TaxCorp(IDT) 9143 (AAR)

  15. GST ·AAR · 06 Jun 2024
    Rajasthan AAR: Margin Scheme Benefit Not Applicable to Dealers of Used Iron/Plastic Scrap and PET Bottles

    In the matter of Hitesh Gwalani

    (2024) TaxCorp(IDT) 9142 (AAR)

  16. GST ·AAR · 06 Jun 2024
    Gujarat AAAR: Instant Mix Flours Used in Food Preparations Like Khaman, Dalwada Taxable at 18% GST

    In the matter of Kitchen Express Overseas Ltd.

    (2024) TaxCorp(IDT) 9141 (AAR)

  17. GST ·AAR · 05 Jun 2024
    Gujarat AAR Denies GST Exemption for Consultancy Services to State Govt., Cites Lack of Direct Link to Municipal/Panchayat Functions

    In the matter of Devendra K Patel

    (2024) TaxCorp(IDT) 9139 (AAR)

  18. GST ·AAR · 05 Jun 2024
    TN AAR: Export of Shrimps in Individual Printed/Plain Pouches up to 25 Kgs Attracts GST as 'Pre-packaged and Labelled'

    In the matter of Asvini Fisheries Pvt Ltd

    (2024) TaxCorp(IDT) 9138 (AAR)

  19. GST ·AAR · 05 Jun 2024
    Karnataka AAR: Transport Documents Issued by Individual Truck Owners Qualify as 'Consignment Note', Attracting GST Under RCM

    In the matter of Karnataka Co-operative Mill Producers Federation Ltd.

    (2024) TaxCorp(IDT) 9137 (AAR)

  20. GST ·AAR · 05 Jun 2024
    Gujarat AAAR Upholds AAR, Denies ITC on Supply of Air Conditioning, Cooling, and Ventilation Systems as Works Contract Services for Immovable Property

    In the matter of Wago Pvt Ltd

    (2024) TaxCorp(IDT) 9136 (AAR)

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