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Landmark Rulings

All landmark rulings

21,221 rulings

  1. GST ·Madras High Court · 17 May 2024
    Madras High Court Grants Opportunity to Contest Tax Demand, Emphasizes Responsibility of Registered Person to Monitor GST Portal

    Bajrang & Bajrang vs. The State Tax Officer

    (2024) TaxCorp(IDT) 9058 (HC-MADRAS)

  2. GST ·Calcutta High Court · 17 May 2024
    HC - Calcutta High Court Quashes Appellate Authority's Order Refusing to Condone Delay, Directs to Hear Out and Dispose Appeal

    Mukul Islam vs The Assistant Commissioner of Revenue

    (2024) TaxCorp(IDT) 9057 (HC-CALCUTTA)

  3. GST ·Patna High Court · 17 May 2024
    HC - Patna High Court Dismisses Writ Petition Against Appellate Order Due to Gross Delay, Favors Diligent over Indolent

    Rajesh Kumar Dubey vs. The Union of India & ors.

    (2024) TaxCorp(IDT) 9056 (HC-PATNA)

  4. GST ·CESTAT Delhi · 16 May 2024
    CESTAT - CESTAT Upholds No Cash Refund for Unutilized Cess Credits Transitioned to GST Regime.

    NMDC Ltd vs. Commissioner of CGST

    (2024) TaxCorp(IDT) 9051 (CESTAT-DELHI)

  5. GST ·Supreme Court · 16 May 2024
    SC - GST on Land Development Rights under JDA: Supreme Court Issues Notice but No Stay on Telangana HC Ruling.

    Prahitha Constructions Pvt. Ltd. Vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9050 (SC)

  6. GST ·Chhattisgarh High Court · 16 May 2024
    HC - Chhattisgarh High Court Upholds Validity of Notification Restricting 'Amnesty Scheme' Benefit to Appeals Challenging Refund-Claim Dismissal

    Bharat Aluminium Company Limited vs UOI & ors

    (2024) TaxCorp(IDT) 9049 (HC-CHHATTISGARH)

  7. GST ·Delhi High Court · 14 May 2024
    HC - Delhi HC Directs the 'Proper Officer' to Expedite Processing of Refund and Consider CBIC Circular on Interest Payment.

    Smartadmedia vs. Commissioner of DGST

    (2024) TaxCorp(IDT) 9043 (HC-DELHI)

  8. GST ·Rajasthan High Court · 14 May 2024
    HC - Rajasthan HC Quashes Refund Rejection Order for Violation of Natural Justice Principles, Absent 'Why' in Show Cause Notice.

    Maple Luxury Homes vs. State of Rajasthan & Anr.

    (2024) TaxCorp(IDT) 9042 (HC-RAJASTHAN)

  9. GST ·Karnataka High Court · 14 May 2024
    HC - Karnataka HC Permits Filing of Appeal Before Appellate Authority, Quashes Notice Issued Before Expiry of Limitation Period.

    Indian Potash Ltd. vs. Deputy Commissioner of Commercial Taxes

    (2024) TaxCorp(IDT) 9041 (HC-KARNATAKA)

  10. GST ·Rajasthan High Court · 14 May 2024
    HC - Rajasthan HC Dismisses Challenge to Recovery of GST on Exhibition Service Received Outside India, Citing Place of Supply Provisions.

    Savio Jewellery vs. Commissioner, CGST

    (2024) TaxCorp(IDT) 9040 (HC-RAJASTHAN)

  11. GST ·Calcutta High Court · 14 May 2024
    HC - Calcutta HC Quashes Adjudication Order, Remands Matter for Reconsideration Due to Denial of Cross-Examination Opportunity.

    Roshan Sharma vs. Assistant Commissioner

    (2024) TaxCorp(IDT) 9039 (HC-CALCUTTA)

  12. GST ·Calcutta High Court · 14 May 2024
    Allahabad HC Sets Aside Unreasoned GST Registration Cancellation Order, Directs Fresh Consideration of Assessee's Submissions

    GFT Fashion vs. State of U.P.

    (2024) TaxCorp(IDT) 9038 (HC-CALCUTTA)

  13. GST ·AAR · 14 May 2024
    Telangana AAR: Marketing and Referral Services to Foreign Universities Qualify as Export of Service, Not Intermediary Service

    In the matter of Center for International Admission and Visas

    (2024) TaxCorp(IDT) 9037 (AAR)

  14. GST ·Rajasthan High Court · 14 May 2024
    Rajasthan HC Dismisses Writ Against GST Assessment Order, Holds it Non-Maintainable Without Plausible Explanation for Not Filing Appeal

    Thekedar Nand Lal Sharma vs. State of Rajasthan & Ors.

    (2024) TaxCorp(IDT) 9036 (HC-RAJASTHAN)

  15. GST ·Rajasthan High Court · 13 May 2024
    HC - Rajasthan High Court Dismisses Writ Challenging Best Judgment Assessment, Cites Assessee's Negligence in Filing Returns

    Ashok Varandani vs. CBIC & Ors.

    (2024) TaxCorp(IDT) 9035 (HC-RAJASTHAN)

  16. GST ·Jharkhand High Court · 13 May 2024
    HC - Jharkhand High Court Grants Reimbursement to Contractors for GST Paid on Indirect Transactions During Contract Performance

    Sri Gopikrishna Infrastructure Pvt. Ltd. vs. The State of Jharkhand & Ors.

    (2024) TaxCorp(IDT) 9034 (HC-JHARKHAND)

  17. GST ·Allahabad High Court · 10 May 2024
    HC - Allahabad High Court Quashes Goods Detention and Penalty for Absence of E-Way Bill, Holds it a Mere Technical Violation

    Mid Town Associates vs. Additional Commissioner

    (2024) TaxCorp(IDT) 9030 (HC-ALLAHABAD)

  18. GST ·Allahabad High Court · 10 May 2024
    HC - Allahabad High Court Quashes Penalty Order Due to Lack of Mens Rea for Tax Evasion in Mid Town Associates Case.

    Sangeeta Jain vs. UOI & 3 Ors.

    (2024) TaxCorp(IDT) 9029 (HC-ALLAHABAD)

  19. GST ·Gujarat High Court · 10 May 2024
    HC - Gujarat HC Grants Regular Bail to Accused in Fraudulent ITC Case, Citing Lack of Incriminating Evidence.

    Dipen Shah vs. State of Gujarat

    (2024) TaxCorp(IDT) 9028 (HC-GUJARAT)

  20. GST ·AP High Court · 10 May 2024
    Telangana HC Issues Notice in Writ Petition by Solar Power Generating Unit, Directs 'No Coercive Action' Against Refund Denial Order

    Qwik Power Industries India LLP vs. The Assistant Commissioner of Central Taxes & Ors.

    (2024) TaxCorp(IDT) 9027 (HC-AP)

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