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Landmark Rulings

All landmark rulings

21,221 rulings

  1. GST ·Karnataka High Court · 02 May 2024
    Karnataka HC Quashes Illegal Cash Seizure Order, Directs Refund with Interest; Reaffirms Revenue's Lack of Jurisdiction to Confiscate Unaccounted Cash

    B. Kusuma Poonacha vs. Senior Intelligence Officer and Ors.

    (2024) TaxCorp(IDT) 8987 (HC-KARNATAKA)

  2. GST ·Calcutta High Court · 30 Apr 2024
    Calcutta HC Sets Aside Tax and Penalty for Goods Transportation Without E-way Bill Due to Vehicle Breakdown

    Nikita Singhania vs. Assistant Commissioner of State Tax

    (2024) TaxCorp(IDT) 8977 (HC-CALCUTTA)

  3. GST ·Madras High Court · 30 Apr 2024
    HC - Madras High Court Orders Reconsideration of ITC Disallowance, Credit Notes, and RCM on Legal Services.

    APL Apollo Tubes Ltd. vs. State Tax Officer & Anr.

    (2024) TaxCorp(IDT) 8976 (HC-MADRAS)

  4. GST ·Delhi High Court · 30 Apr 2024
    HC - Delhi High Court Quashes GST Registration Cancellation Order Due to Lack of Personal Hearing.

    Shoppers Home vs Principal Commissioner of GST

    (2024) TaxCorp(IDT) 8975 (HC-DELHI)

  5. GST ·Karnataka High Court · 30 Apr 2024
    Karnataka HC Directs GST Refund for Cancelled Contract, Applying Unjust Enrichment Principle

    NAM Estates Pvt Ltd Vs Joint Commissioner & ors.

    (2024) TaxCorp(IDT) 8974 (HC-KARNATAKA)

  6. GST ·Allahabad High Court · 30 Apr 2024
    HC - Allahabad High Court Quashes Penalty for Non-Filing of GST Return Due to Technical Glitches, Orders Real-Time Credit and Debit Mechanism.

    Bhole Baba Milk Food Industries Ltd. vs UOI & Ors.

    (2024) TaxCorp(IDT) 8973 (HC-ALLAHABAD)

  7. GST ·Delhi High Court · 30 Apr 2024
    HC - Delhi HC Orders Re-adjudication of ITC Reversal Demand Due to Lack of Consideration of Assessee’s Detailed Reply.

    Bagga Link Motors Ltd vs. Commissioner of SGST & Ors

    (2024) TaxCorp(IDT) 8972 (HC-DELHI)

  8. GST ·Chhattisgarh High Court · 30 Apr 2024
    HC - Chhattisgarh High Court Quashes Order for Premature Personal Hearing in Mahindra’s GST Case, Upholds Natural Justice Principles.

    Mahindra & Mahindra Ltd vs. Union of India and Ors.

    (2024) TaxCorp(IDT) 8971 (HC-CHHATTISGARH)

  9. GST ·AAR · 29 Apr 2024
    Telangana AAR: Services Related to Transportation of Goods Fall Under GTA, Applies 'As Is Where Is' Principle

    In the matter of DRS Dilip Roadlines Ltd.

    (2024) TaxCorp(IDT) 8966 (AAR)

  10. GST ·AAR · 29 Apr 2024
    Rajasthan AAR: Collection of 'Entry Fee' from Visitors to Digamber Jain Temple Hall Exempt from GST

    In the matter of Shri Digamber Jain Sidhkut Chityalaya Temple Trust

    (2024) TaxCorp(IDT) 8965 (AAR)

  11. GST ·Gujarat High Court · 29 Apr 2024
    Gujarat HC Upholds AAAR Ruling, Denies GST Exemption to Services Provided to Notified Area Authority Vapi

    Nepra Resources Management Pvt. Ltd. & Anr. vs. State of Gujarat

    (2024) TaxCorp(IDT) 8964 (HC-GUJARAT)

  12. GST ·Kerala High Court · 23 Apr 2024
    HC - Kerala HC Dismisses Writ Petition Challenging Non-Consideration of Reply to GST Show Cause Notice, Relegates Assessee to Alternate Remedy.

    Manjally Jewellary Vs. State Tax Officer and Ors.

    (2024) TaxCorp(IDT) 8933 (HC-KERALA)

  13. GST ·Delhi High Court · 23 Apr 2024
    HC - Delhi HC Modifies GST Registration Cancellation Order, Allows Retrospective Cancellation from Date of Proprietor's Demise.

    M.S. Abhay Traders vs. Commissioner DGST & Anr.

    (2024) TaxCorp(IDT) 8931 (HC-DELHI)

  14. GST ·Madras High Court · 23 Apr 2024
    HC - Madras HC Sets Aside GST Assessment Order, Directs Fresh Assessment Allowing Assessee to Submit Reply and Additional Documents Missed Due to Cyclone Michaung.

    Sri Rajaa Store vs. The State Tax Officer

    (2024) TaxCorp(IDT) 8930 (HC-MADRAS)

  15. GST ·Rajasthan High Court · 23 Apr 2024
    HC - Rajasthan HC Stays Proceedings for Alleged Erroneous Refund of ITC, Issues Notice on Jurisdiction for Fresh Adjudication.

    Sarrs Construction vs. Chief Commissioner, State Tax

    (2024) TaxCorp(IDT) 8929 (HC-RAJASTHAN)

  16. GST ·Gujarat High Court · 22 Apr 2024
    HC - Gujarat HC Directs Retrospective Activation of GSTIN from July 1, 2017, Considering Portal Glitch in Mapping Correct PAN, Enables Assessee to Claim ITC for Interregnum Period.

    Camway Concepts vs UOI & ors

    (2024) TaxCorp(IDT) 8925 (HC-GUJARAT)

  17. GST ·Calcutta High Court · 22 Apr 2024
    HC - Calcutta HC Sets Aside Single Judge's Order Requiring 20% Pre-Deposit of Disputed Interest Amount for Filing Appeal under CGST Act.

    Evergreen Construction vs. The Commissioner of Commercial Taxes of West Bengal

    (2024) TaxCorp(IDT) 8924 (HC-CALCUTTA)

  18. GST ·AAR · 22 Apr 2024
    Karnataka AAR: Supply of Online Subscription-Based Clinical Database to AIIMS Taxable under Reverse Charge, Not Covered by Exemption Notification.

    In the matter of Elsevier BV

    (2024) TaxCorp(IDT) 8923 (AAR)

  19. GST ·AAR · 22 Apr 2024
    Gujarat AAR: Insulation of Bare M.S. Pipes on Job-Work Basis Taxable at 12% for Registered Customers and 18% for Unregistered Customers, Rejects Classification as 'Manufacture'.

    In the matter of Perma Pipe India Pvt Ltd.

    (2024) TaxCorp(IDT) 8922 (AAR)

  20. GST ·AAR · 22 Apr 2024
    Gujarat AAR: SEZ Unit Not Liable to Pay GST under RCM on Services Imported from DTA, Subject to Furnishing LUT or Bond.

    In the Waree Energies Ltd

    (2024) TaxCorp(IDT) 8921 (AAR)

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