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Landmark Rulings

All landmark rulings

21,221 rulings

  1. GST ·AAR · 05 Jun 2024
    UP AAR: Electricity Distribution Company Liable to Pay GST on 'Supervision Charges' for Line Installation, Not on Entire Amount

    In the matter of Madhvanchal Vidyut Vitran Nigam Ltd.

    (2024) TaxCorp(IDT) 9135 (AAR)

  2. GST ·AAR · 05 Jun 2024
    Tamil Nadu AAR: Exporter Not Liable to Pay GST on Export Freight for Goods Exported on CIF Basis

    In the matter of DCW Ltd.

    (2024) TaxCorp(IDT) 9134 (AAR)

  3. GST ·Delhi High Court · 04 Jun 2024
    Delhi HC Modifies Retrospective GST Registration Cancellation, Emphasizes Need for Reasoned Orders

    Kalpatru Industries Vs. The Commissioner SGST Delhi

    (2024) TaxCorp(IDT) 9131 (HC-DELHI)

  4. GST ·Calcutta High Court · 04 Jun 2024
    Allahabad HC Quashes Penalty Imposed Before Submission of Explanation, Calls Opportunity 'Meaningless'

    Maa Kamakhya Traders vs. UOI

    (2024) TaxCorp(IDT) 9128 (HC-CALCUTTA)

  5. GST ·AAR · 04 Jun 2024
    ‘Bee Prine Feed’ classifiable as artificial honey attracting 18% GST

    In the matter of Technocrats Equipments Sales & Service

    (2024) TaxCorp(IDT) 9127 (AAR)

  6. GST ·AAR · 04 Jun 2024
    Karnataka AAR Classifies 'EDF Thrusters with Battery Pack for Jet Suit' as 'Fans', Subjecting Them to 18% GST

    In the matter of Turbotech Precision Engineering Pvt Ltd

    (2024) TaxCorp(IDT) 9126 (AAR)

  7. GST ·AAR · 04 Jun 2024
    Uttar Pradesh AAR: Unfinished Residential Units Subject to GST, Emphasizing Completion Certificate's Importance

    In the matter of Savfab Buidtech Pvt Ltd

    (2024) TaxCorp(IDT) 9125 (AAR)

  8. GST ·Allahabad High Court · 03 Jun 2024
    HC - Allahabad HC Quashes GST Order Against Eveready Industries Passed Without Personal Hearing

    Eveready Industries India Ltd vs. State of U.P.

    (2024) TaxCorp(IDT) 9121 (HC-ALLAHABAD)

  9. GST ·Allahabad High Court · 03 Jun 2024
    HC - Allahabad HC Upholds Validity of Time Extension for GST Adjudication Orders Amid COVID-19 Pandemic

    Graziano Trasmissioni vs. Goods And Services Tax And 5 Ors.

    (2024) TaxCorp(IDT) 9120 (HC-ALLAHABAD)

  10. GST ·Sikkim High Court · 03 Jun 2024
    HC - Sikkim HC Upholds Rejection of Glenmark's Budgetary Support Claim, Rules Scheme is a Grant Not Duty Refund

    Glenmark Pharmaceuticals Ltd vs UOI & ors

    (2024) TaxCorp(IDT) 9119 (HC-SIKKIM)

  11. GST ·Calcutta High Court · 31 May 2024
    Allahabad HC: Dismissal of Appeal for Non-Filing of Certified Copy of Decision within Time Frame Unwarranted

    Enkay Polymers vs. State of UP & 2 Ors.

    (2024) TaxCorp(IDT) 9113 (HC-CALCUTTA)

  12. GST ·Calcutta High Court · 31 May 2024
    HC - Demand Quashed: Calcutta HC Intervenes on GST Ruling.

    Benoy Bhushan Palit Memorial Education Society vs. The Deputy Commissioner of State Tax

    (2024) TaxCorp(IDT) 9111 (HC-CALCUTTA)

  13. GST ·Calcutta High Court · 31 May 2024
    Calcutta HC Directs Proper Officer to Communicate Discrepancies and Provide Opportunity to Respond Before Passing Order

    Amex Services & Anr. vs. Deputy Commissioner, SGST

    (2024) TaxCorp(IDT) 9110 (HC-CALCUTTA)

  14. GST ·Delhi High Court · 31 May 2024
    Delhi HC Restores GST Registration Cancelled 'Mechanically' and 'Retrospectively', Emphasizes Need for Detailed Reasons

    Visiontek Engineers vs. Commissioner of SGST Delhi

    (2024) TaxCorp(IDT) 9109 (HC-DELHI)

  15. GST ·Madras High Court · 31 May 2024
    Madras HC Quashes Order Rejecting ITC Claim Based on PAN India Trade Payables, Remands Matter for Fresh Consideration

    Ingram Micro India Pvt. Ltd. Vs State Tax Officer

    (2024) TaxCorp(IDT) 9108 (HC-MADRAS)

  16. GST ·Calcutta High Court · 28 May 2024
    Calcutta HC Directs Fresh Decision on Refund Claim After Examining GSTR-09 and Revenue Neutrality

    Ankit Kumar Agarwal Vs. The Assistant Commissioner of State Tax

    (2024) TaxCorp(IDT) 9100 (HC-CALCUTTA)

  17. GST ·Calcutta High Court · 28 May 2024
    HC - Hiccup in Legal Proceedings as Calcutta HC Quashes Registration Cancellation Order Based on Inspection Report.

    Lohum Cleantech Pvt Ltd & Anr vs. The Assistant Commissioner of Revenue

    (2024) TaxCorp(IDT) 9099 (HC-CALCUTTA)

  18. GST ·Kerala High Court · 28 May 2024
    Kerala HC Quashes Notices Demanding Late Fee for Belated Filing of GSTR-9C, Calls it 'Unjust' in Light of Amnesty Scheme

    Anishia Chandrakanth vs. The Superintendent, Central Tax & Central Excise

    (2024) TaxCorp(IDT) 9098 (HC-KERALA)

  19. GST ·Kerala High Court · 27 May 2024
    Kerala HC Upholds Validity of Notifications Extending Time Limit for Passing Assessments Under Section 73 Due to Covid-19, Directs Fresh Assessment Giving Benefit of Circular No. 183/15/2022-GST

    Faizal Traders Pvt.Ltd vs Deputy Commissioner, Central Tax and Central Excise

    (2024) TaxCorp(IDT) 9095 (HC-KERALA)

  20. GST ·Orissa High Court · 27 May 2024
    Orissa HC Quashes GST Demand on Income from Shares, Holds it Unsustainable in Light of CBIC Circular and Karnataka HC Judgment

    Samarth Commodities Merchants Pvt Ltd vs. Commissioner, GST & Central Excise

    (2024) TaxCorp(IDT) 9094 (HC-ORISSA)

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