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Landmark Rulings

All landmark rulings

21,221 rulings

  1. GST ·Uttarakhand High Court · 10 May 2024
    HC - Uttarakhand High Court Reduces Deposit Amount, Questions Denial of ITC to Purchasing Dealer for Supplier's Default

    Subhash Singh vs. Deputy Commissioner, SGST

    (2024) TaxCorp(IDT) 9026 (HC-UTTARAKHAND)

  2. GST ·AP High Court · 10 May 2024
    HC - Telangana High Court: Revenue Lacks Power to Block ITC by Inserting Negative Balance in Electronic Credit Ledger

    Laxmi Fine Chem vs Assistant Commissioner

    (2024) TaxCorp(IDT) 9025 (HC-AP)

  3. GST ·Gujarat High Court · 10 May 2024
    Gujarat HC Quashes ITC Refund Rejection Order Passed Without SCN and Hearing Opportunity, Remands Matter for Fresh Consideration

    Omkareshwar Embroideries Ltd vs UOI & ors

    (2024) TaxCorp(IDT) 9024 (HC-GUJARAT)

  4. GST ·Madras High Court · 10 May 2024
    HC - Madras High Court Overturns Assessment Order Due to Procedural Lapses, Mandates 15% Pre-Deposit.

    Sethuramasamy Gopalakrishnan vs The Deputy Commercial Tax Officer (ST)

    (2024) TaxCorp(IDT) 9023 (HC-MADRAS)

  5. GST ·Bombay High Court · 09 May 2024
    HC - Bombay High Court Quashes Bank Attachment Orders for Lack of Material Justifying Revenue's Interest-Protection, Follows Supreme Court's Radha Krishan Industrie Judgment.

    Patil Construction & Infrastructure Ltd vs. The Commissioner of State Tax & Ors.

    (2024) TaxCorp(IDT) 9017 (HC-BOMBAY)

  6. GST ·Calcutta High Court · 08 May 2024
    HC - Calcutta High Court Dismisses Writ, Cannot Ascertain 'Sufficient Cause' for Condoning Delay in Absence of Application; Allows Assessee to Apply Before Appellate Authority.

    Raj Kumar Chhalani vs. Joint Commissioner of State Tax

    (2024) TaxCorp(IDT) 9013 (HC-CALCUTTA)

  7. GST ·AAR · 08 May 2024
    AAAR - West Bengal AAAR Sets Aside AAR Order Passed on a Single Criterion for Deciding Exemption, Remands for Fresh Decision.

    In the matter of Anmol Industries Ltd.

    (2024) TaxCorp(IDT) 9012 (AAR)

  8. GST ·Madras High Court · 08 May 2024
    HC - Madras High Court Upholds Interest Levy on Delayed Payment of Wrongly Sanctioned ITC Refund of Basic Customs Duty under GST.

    Razack Trading Company vs The Assistant Commissioner (ST) (FAC)

    (2024) TaxCorp(IDT) 9011 (HC-MADRAS)

  9. GST ·Calcutta High Court · 08 May 2024
    HC - Calcutta High Court Quashes Assessment Order Disputing IGST Credit Utilization for SGST Liability, Considering Subsequent Tax Flow to West Bengal.

    Cosyn Ltd. vs. Assistant Commissioner of State Tax

    (2024) TaxCorp(IDT) 9010 (HC-CALCUTTA)

  10. GST ·Calcutta High Court · 07 May 2024
    Calcutta HC Holds Penalizing Recipient Without Enquiry with Supplier for Tax Non-Remittance "Arbitrary, Illegal and Without Jurisdiction"

    Lokenath Construction Pvt Ltd vs Tax/Revenue Government of West Bengal and ors

    (2024) TaxCorp(IDT) 9007 (HC-CALCUTTA)

  11. GST ·AAR · 06 May 2024
    West Bengal AAR Holds Disposable Paper Cups with Plastic Coating Taxable at 18%

    In the matter of Sekandar Sardar

    (2024) TaxCorp(IDT) 9003 (AAR)

  12. GST ·AAR · 06 May 2024
    Telangana AAR Disallows ITC on Motor Vehicle Purchase When Transport Service Provider Opts for Lower GST Rate

    In the matter of Noori Travels

    (2024) TaxCorp(IDT) 9002 (AAR)

  13. GST ·AAR · 06 May 2024
    West Bengal AAR: "Demo Car Loss Sharing" Amount Received by Mercedes Benz Dealer Taxable at 18% GST

    In the Landmark Cars East Pvt Ltd.

    (2024) TaxCorp(IDT) 9000 (AAR)

  14. GST ·AAR · 03 May 2024
    AAAR - EPC Contract for Augmenting Oil & Gas Extraction Taxable as Construction Service, Rajasthan AAAR Concurs with AAR.

    In the matter of Ion Exchange (India) Limited

    (2024) TaxCorp(IDT) 8998 (AAR)

  15. GST ·AAR · 03 May 2024
    Rajasthan AAAR: EPC Contract for Augmenting Oil & Gas Extraction Taxable as 'Construction Service' at 18% GST

    In the matter of Petrofac International UAE LLC

    (2024) TaxCorp(IDT) 8997 (AAR)

  16. GST ·Calcutta High Court · 03 May 2024
    Calcutta HC Quashes Appellate Order, Holds Power to Condone Delay Beyond One Month Under GST Act

    Sujit Das Vs The Senior Joint Commissioner of Revenue, State Tax

    (2024) TaxCorp(IDT) 8996 (HC-CALCUTTA)

  17. GST ·Calcutta High Court · 03 May 2024
    HC - Calcutta HC Rules on Penalty for Non-Extension of E-Way Bill, Quips 200% Penalty as Harsh.

    Ashish Kumar Sharma vs. The Deputy Commissioner, State Tax

    (2024) TaxCorp(IDT) 8995 (HC-CALCUTTA)

  18. GST ·Calcutta High Court · 03 May 2024
    HC - Calcutta High Court Orders Refund of Penalty Despite Expiry of E-Way Bill, Finds No Intention of Tax Evasion.

    Maxxcab Wires & Cables Pvt. Ltd. & Anr. Vs. The State of West Bengal & Ors.

    (2024) TaxCorp(IDT) 8994 (HC-CALCUTTA)

  19. GST ·Bombay High Court · 03 May 2024
    HC - Bombay High Court Quashes IGST Refund Rejection Order Due to Lack of Notice and Personal Hearing.

    Netcore Solutions Pvt. Ltd vs UOI & ors

    (2024) TaxCorp(IDT) 8991 (HC-BOMBAY)

  20. GST ·Delhi High Court · 03 May 2024
    Delhi HC Rules Against Retrospective Cancellation of GST Registration for Non-Filing of Returns

    Kalpana Cables Products Pvt Ltd vs. The Commissioner & Anr.

    (2024) TaxCorp(IDT) 8990 (HC-DELHI)

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