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Landmark Rulings

All landmark rulings

21,221 rulings

  1. GST ·Karnataka High Court · 27 May 2024
    Karnataka HC Rules Shareholding by Yonex Japan in Indian Subsidiary Not a Service Supply, Quashes GST Demand

    Yonex India Pvt Ltd vs. Union of India & Ors.

    (2024) TaxCorp(IDT) 9093 (HC-KARNATAKA)

  2. GST ·P&H High Court · 24 May 2024
    Punjab & Haryana HC Directs Assessee to Appeal Against Order on Wrong Availment of ITC and IGST Refund Under Advance Authorisation Scheme

    Nectar Life Sciences Ltd. vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9089 (HC-P&H)

  3. GST ·Delhi High Court · 24 May 2024
    Delhi HC Remands Case to Proper Officer for Re-adjudication of SCN on GSTR-09 Reconciliation Data, Sets Aside Demand Order

    Ethos Ltd. vs. Sales Tax Officer & Anr.

    (2024) TaxCorp(IDT) 9088 (HC-DELHI)

  4. GST ·Delhi High Court · 24 May 2024
    HC - Delhi High Court Orders Re-evaluation of ITC Claims, Emphasizes Thorough Examination of GSTR-2A.

    Maa Padmawati Lamination Vs. Commissioner DGST & Ors.

    (2024) TaxCorp(IDT) 9087 (HC-DELHI)

  5. GST ·Delhi High Court · 24 May 2024
    Delhi HC Sets Aside Ex-Parte Demand Order, Directs Re-adjudication of SCN Uploaded on GST Portal's 'Additional Notices' Tab

    Umang Realtech Pvt. Ltd. Vs Union of India & Ors.

    (2024) TaxCorp(IDT) 9086 (HC-DELHI)

  6. GST ·AAR · 24 May 2024
    Karnataka AAAR Dismisses Revenue's Rectification Application, Holds Debatable Legal Point Not an Error Apparent on Face of Record

    In the matter of Assistant Commissioner of Commercial Taxes.

    (2024) TaxCorp(IDT) 9085 (AAR)

  7. GST ·Allahabad High Court · 23 May 2024
    Allahabad High Court Rules on Computation of Limitation for Filing Appeals, Interprets Terms "From", "To", and "Within"

    Balaji Coal Traders vs. Commissioner

    (2024) TaxCorp(IDT) 9081 (HC-ALLAHABAD)

  8. GST ·Calcutta High Court · 23 May 2024
    Calcutta High Court Urges "Sympathetic Consideration" for Return Defaults During Covid-19, Holds Invalid SCN Directly Assailable in Writ

    Amirul Islam vs The State of West Bengal & ors.

    (2024) TaxCorp(IDT) 9080 (HC-CALCUTTA)

  9. GST ·Allahabad High Court · 23 May 2024
    HC - Demand Order Quashed: Allahabad High Court Urges Disciplinary Action for Breach of Natural Justice.

    Ns Agro And Engineering Products Vs State of U.P. and Another

    (2024) TaxCorp(IDT) 9079 (HC-ALLAHABAD)

  10. GST ·Jharkhand High Court · 22 May 2024
    Jharkhand High Court Dismisses Writ Seeking Rectification in GSTR-1 and Restraining Recipient from Making Deductions

    Tycoons Industries Private Ltd Vs The Principal Commissioner of CGST & CX

    (2024) TaxCorp(IDT) 9076 (HC-JHARKHAND)

  11. GST ·AAR · 22 May 2024
    Gujarat AAAR Holds 'Fryums' are Ready to Eat, 'Different Shapes and Sizes Papad' Taxable at 18% GST

    In the matter of Shree Swaminarayan Foods

    (2024) TaxCorp(IDT) 9075 (AAR)

  12. GST ·Patna High Court · 21 May 2024
    Patna High Court: No Supply of Goods in Solid Waste Management Activity, Exempt from GST

    Mahavir Sharmik and Nirman Swalambi Sahkari Samiti Limited vs State of Bihar

    (2024) TaxCorp(IDT) 9072 (HC-PATNA)

  13. GST ·Madras High Court · 21 May 2024
    Madras High Court Permits Supporting Documents to Explain Turnover Differences Between GSTR-3B and Form 26AS

    Vadim Infrastructure Pvt. Ltd. vs. The Commercial Tax Officer

    (2024) TaxCorp(IDT) 9071 (HC-MADRAS)

  14. GST ·Calcutta High Court · 21 May 2024
    Calcutta High Court (Jalpaiguri) Revokes GST Registration Cancellation, Holds Suspension/Revocation 'Counter Productive' to Business

    Subholaxmi Rice Mills Pvt. Ltd. vs. Superintendent

    (2024) TaxCorp(IDT) 9070 (HC-CALCUTTA)

  15. GST ·Allahabad High Court · 21 May 2024
    Allahabad High Court Dismisses Writ, Upholds Liability, Penalty, and Interest for ITC Wrongly Availed from Non-Existent Firms

    Rajshi Processors Raebareli vs. State of U.P.

    (2024) TaxCorp(IDT) 9069 (HC-ALLAHABAD)

  16. GST ·Calcutta High Court · 21 May 2024
    Calcutta High Court Directs Proper Officer to Afford 'Reasonable' Opportunity of Hearing, Sets Aside Order for Violation of Natural Justice

    Basanta Kumar Shaw vs. The Assistant Commissioner of Revenue Commercial Tax & State Tax

    (2024) TaxCorp(IDT) 9068 (HC-CALCUTTA)

  17. GST ·Allahabad High Court · 21 May 2024
    Allahabad High Court Calls into Question 'Evidentiary Value' of Driver's Statement for Vehicle Seizure, Directs Penalty Amount Refund

    K Y Tobacco Works Pvt. Ltd vs State of U.P. and ors

    (2024) TaxCorp(IDT) 9067 (HC-ALLAHABAD)

  18. GST ·Calcutta High Court · 20 May 2024
    Calcutta High Court: Right to Appeal Cannot be Defeated Due to Technical Glitch Given Peculiarity of Matter

    Rahul Bansal vs. The Assistant Commissioner of State Tax

    (2024) TaxCorp(IDT) 9064 (HC-CALCUTTA)

  19. GST ·Madras High Court · 20 May 2024
    Madras HC Quashes Rs. 96 Crore GST Demand Against Chennai Water Board, Remands for Deciding Exemption Applicability

    Chennai Metropolitan Water Supply and Sewerage Board vs. The Additional Commissioner

    (2024) TaxCorp(IDT) 9063 (HC-MADRAS)

  20. GST ·Calcutta High Court · 17 May 2024
    HC - Calcutta High Court Remands Matter for Re-adjudication of IGST Demand on Goods Imported from SEZ

    Softrose Petrochemicals Pvt. Ltd. vs. The Assistant Commissioner of State Tax

    (2024) TaxCorp(IDT) 9059 (HC-CALCUTTA)

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