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Landmark Rulings

All landmark rulings

21,221 rulings

  1. GST ·Madras High Court · 12 Apr 2024
    HC - Madras HC Grants Opportunity to Contest GST Demand Due to Mismatch in Returns.

    Metalica Metals vs. The Deputy State tax Officer & Ors.

    (2024) TaxCorp(IDT) 8884 (HC-MADRAS)

  2. GST ·AP High Court · 12 Apr 2024
    Telangana HC: Interest on Delayed ITC Refund Accrues Automatically, Deems Provision Beneficial Legislation.

    Qualcom India Pvt Ltd vs Deputy Commissioner (ST)(FAC) and Ors.

    (2024) TaxCorp(IDT) 8883 (HC-AP)

  3. GST ·AAR · 12 Apr 2024
    Sinking Fund and Common Area Electricity Charges Collected by RWA Taxable as Advance Payment and Part of Composite Supply.

    In the matter of Prinsep Association of Apartment Owners.

    (2024) TaxCorp(IDT) 8882 (AAR)

  4. GST ·Madras High Court · 10 Apr 2024
    HC - Madras HC Clarifies Time-Limit for GST Audit, Commences from Date of Furnishing Records and Documents.

    GG Organics Care Pvt. Ltd. vs. The State Tax Officer & Anr.

    (2024) TaxCorp(IDT) 8879 (HC-MADRAS)

  5. GST ·Bombay High Court · 10 Apr 2024
    HC - Bombay HC Declares Denial of IGST Refund on Consignment/Exhibition Exports Due to GST Portal Incompatibility as "Illegal.

    Venus Jewel Vs Union of India

    (2024) TaxCorp(IDT) 8878 (HC-BOMBAY)

  6. GST ·AAR · 10 Apr 2024
    AAR - AAR Rejects Manpower Supply Service Valuation Clarification Amidst Ongoing Preventive Unit Investigation.

    In the matter of First Choice Outsourcing Services

    (2024) TaxCorp(IDT) 8877 (AAR)

  7. GST ·AAR · 10 Apr 2024
    AAR - Rajasthan AAR Denies GST Exemption for Security, Manpower Supply, and Anti-Termite Treatment Services Provided to Gram Panchayats and Government Entities.

    In the matter of MPower Saksham Skills

    (2024) TaxCorp(IDT) 8876 (AAR)

  8. GST ·AAR · 05 Apr 2024
    Rajasthan AAAR Classifies Infrastructure Facilities Under EPC Contract with Vedanta as 'Construction Service'

    In the matter of L&T Hydrocarbon Engineering Ltd.

    (2024) TaxCorp(IDT) 8867 (AAR)

  9. GST ·Tripura High Court · 05 Apr 2024
    HC - Tripura HC Clarifies 'Intimation' in Form GST DRC-01A as Pre-Adjudication Notice under GST Act.

    Sheuli Rebber Estate vs. UOI & Ors.

    (2024) TaxCorp(IDT) 8866 (HC-Tripura)

  10. GST ·Delhi High Court · 05 Apr 2024
    HC - Delhi HC Rules Against Retrospective Cancellation of GSTIN Merely for Non-Filing of GST Returns.

    Good Life Zip India vs. Commissioner of Delhi Goods and Service Tax

    (2024) TaxCorp(IDT) 8865 (HC-DELHI)

  11. GST ·Gujarat High Court · 05 Apr 2024
    HC - Gujarat HC Grants Bail in GST Case Involving Rs. 7.45 Crores, Cites SC's Sanjay Chandra Ruling.

    Smit Dipen Shah Vs State of Gujarat

    (2024) TaxCorp(IDT) 8864 (HC-GUJARAT)

  12. GST ·Madras High Court · 05 Apr 2024
    HC - Madras HC Quashes Demand Confirmation Despite Assessee's ITC Reversal in GSTR-3B, Remands for Reconsideration.

    Vijayshanthi Hardware vs. The Assistant Commissioner

    (2024) TaxCorp(IDT) 8863 (HC-MADRAS)

  13. GST ·Bombay High Court · 05 Apr 2024
    HC - Bombay High Court Sets Aside Service Tax Recovery Notice Due to Natural Justice Breach.

    Fino Paytech Ltd. vs. UOI

    (2024) TaxCorp(IDT) 8862 (HC-BOMBAY)

  14. GST ·Jharkhand High Court · 05 Apr 2024
    HC - Extended Timeline Accepted for GST Registration Revocation Applications: Liberal Interpretation by Jharkhand HC.

    Abdul Satar vs. Principal Commissioner & Ors.

    (2024) TaxCorp(IDT) 8861 (HC-JHARKHAND)

  15. GST ·Delhi High Court · 05 Apr 2024
    Delhi HC Upholds Denial of ITC to Recovery Agents of NBFCs Under Reverse Charge Mechanism

    Pace Setters Business Solutions Pvt. Ltd. vs UOI & ors.

    (2024) TaxCorp(IDT) 8859 (HC-DELHI)

  16. GST ·AAR · 04 Apr 2024
    AAAR - Legal Determination on Advance Ruling Eligibility for Service Recipients.

    In the matter of Board of Secondary Education

    (2024) TaxCorp(IDT) 8858 (AAR)

  17. GST ·Bombay High Court · 04 Apr 2024
    Bombay HC Quashes Order Passed Without Considering PepsiCo's Preliminary Objections, Emphasizes Principles of Quasi-Judicial Adjudication

    PepsiCo India Holdings Pvt Ltd vs. The Additional Commissioner

    (2024) TaxCorp(IDT) 8857 (HC-BOMBAY)

  18. GST ·Kerala High Court · 04 Apr 2024
    HC - Kerala HC Directs Revenue to Consider Rectification Application for Mistakenly Claimed IGST Credit, Restrains Coercive Recovery Pending Final Order.

    Jayakrishnan K.S. vs UOI & ors

    (2024) TaxCorp(IDT) 8852 (HC-KERALA)

  19. GST ·Madras High Court · 02 Apr 2024
    HC - Madras HC Allows Assessee to Explain Disparity in Taxable Turnover between Form 26AS and GSTR-3B.

    Subasri Realty Pvt. Ltd. vs. Assistant Commissioner (ST)

    (2024) TaxCorp(IDT) 8846 (HC-MADRAS)

  20. GST ·Madras High Court · 02 Apr 2024
    HC - Madras HC Directs Reconsideration of Assessee's Explanation for Discrepancies between GSTR-1 and GSTR-3B.

    A Ansari Abu Agencies vs The Superintendent of GST and Central Excise

    (2024) TaxCorp(IDT) 8845 (HC-MADRAS)

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