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Landmark Rulings

All landmark rulings

21,221 rulings

  1. GST ·Madras High Court · 22 Mar 2024
    HC - Madras High Court Quashes Assessment Order for Lack of Reasoning in Rejecting Assessee's Reply.

    Vimal Traders vs The Assistant Commissioner (State Tax)

    (2024) TaxCorp(IDT) 8796 (HC-MADRAS)

  2. GST ·Allahabad High Court · 20 Mar 2024
    HC - Allahabad High Court Rules on Interpreting Disjunctive Conjunction 'Or', Mandates Opportunity of 'Personal Hearing' in GST Assessments

    Shree Sai Palace vs State of U.P. & ors

    (2024) TaxCorp(IDT) 8795 (HC-ALLAHABAD)

  3. GST ·Calcutta High Court · 20 Mar 2024
    HC - Allahabad HC Allows Vivo India's Writ, Calls Assessing Authority's Refusal to Apply Mind 'Erroneous'.

    Vivo Mobile India Pvt. Ltd. vs. Joint Commissioner CGST & 4 Ors.

    (2024) TaxCorp(IDT) 8794 (HC-CALCUTTA)

  4. GST ·Gauhati High Court · 19 Mar 2024
    HC - Gauhati High Court Orders Probe into Fabricated GSTIN of Winning Bidder in Simla Market Tender.

    Karuna Deury vs State of Assam & ors

    (2024) TaxCorp(IDT) 8790 (HC-GAUHATI)

  5. GST ·Allahabad High Court · 19 Mar 2024
    HC - Allahabad High Court Overturns GST Registration Denial Post-NCLT Resolution Plan Approval.

    K V Developers Pvt. Ltd. vs. State of U.P. & 2 Ors.

    (2024) TaxCorp(IDT) 8789 (HC-ALLAHABAD)

  6. GST ·Bombay High Court · 21 Mar 2024
    HC - Bombay HC Allows Rectification of Bona Fide Invoice Filing Errors in GSTR-1 Where No Revenue Loss Occurred.

    NRB Bearings Ltd. VS Commissioner of State Tax

    (2024) TaxCorp(IDT) 8788 (HC-BOMBAY)

  7. GST ·Delhi High Court · 21 Mar 2024
    HC - Delhi HC Rules Non-Compliance with Timeline for GST Registration Cancellation Order as 'Directory', Not 'Mandatory'.

    Fayiz Nangaparambil vs. UOI & Anr.

    (2024) TaxCorp(IDT) 8787 (HC-DELHI)

  8. GST ·AAR · 18 Mar 2024
    AAR - GST on Ancillary Charges: Tamil Nadu AAR Rules Against DISCOMs.

    In the matter of Tamil Nadu Generation and Distribution Corporation Ltd

    (2024) TaxCorp(IDT) 8786 (AAR)

  9. GST ·Gujarat High Court · 18 Mar 2024
    HC - Gujarat HC Grants Bail to Accused in GST Invoice Fraud Case, Emphasizes Right to Bail Pending Trial.

    Jatinbhai Prafulbhai Kakkad vs. State of Gujarat & Anr.

    (2024) TaxCorp(IDT) 8785 (HC-GUJARAT)

  10. GST ·MP High Court · 18 Mar 2024
    HC - Madhya Pradesh HC Dismisses Writ Challenging GST and Excise Demand SCNs on Cigarette Manufacturing, Cites Availability of Alternate Remedy.

    Elora Tobacco Co. Ltd. Vs. UOI

    (2024) TaxCorp(IDT) 8784 (HC-MP)

  11. GST ·Delhi High Court · 15 Mar 2024
    HC - Delhi HC Modifies GST Registration Cancellation Order to Date of Assessee's Demise, Emphasizes Need for Objective Criteria.

    Krishan Mohan vs. Commissioner of GST and Anr.

    (2024) TaxCorp(IDT) 8783 (HC-DELHI)

  12. GST ·Madras High Court · 15 Mar 2024
    HC - Madras HC Quashes GST Assessment Order for Disregarding Assessee's Reply, Directs Fresh Adjudication with Reasonable Opportunity.

    Bhagyam Exports vs. Assistant Commissioner

    (2024) TaxCorp(IDT) 8782 (HC-MADRAS)

  13. GST ·AAR · 15 Mar 2024
    Tamil Nadu AAR: No ITC on Cement, Steel, and Architect Services Used for Constructing Godown Meant for Commercial Renting.

    In the matter of Suswani Foundations Pvt Ltd.

    (2024) TaxCorp(IDT) 8781 (AAR)

  14. GST ·AP High Court · 15 Mar 2024
    HC - Andhra Pradesh High Court Restrains Coercive Steps Against Puneeth Kothapa in GST Evasion Case.

    Puneet Kothapa vs. The State of Andhra Pradesh

    (2024) TaxCorp(IDT) 8780 (HC-AP)

  15. GST ·Gauhati High Court · 15 Mar 2024
    Gauhati High Court: Appointed Date Excluded in Computing Limitation Period for Recording Invoices to Claim Transitional GST Credit.

    Surendra Steels Pvt Ltd vs UOI & ors

    (2024) TaxCorp(IDT) 8779 (HC-GAUHATI)

  16. GST ·Calcutta High Court · 15 Mar 2024
    Calcutta High Court: Constitutional Courts Must Decide Vires of Statutory Provisions and Circulars, Remands Matter to Single Judge.

    North East Water Tank Manufacturing Pvt Ltd & Ors vs. Union of India & ors.

    (2024) TaxCorp(IDT) 8778 (HC-CALCUTTA)

  17. GST ·Delhi High Court · 15 Mar 2024
    Delhi High Court: Online Appeal Filing Date to be Considered for Condoning Delay, Sets Aside Appellate Order.

    White Mountain Trading Pvt. Ltd vs Additional Commissioner

    (2024) TaxCorp(IDT) 8777 (HC-DELHI)

  18. GST ·AAR · 14 Mar 2024
    AAAR - Tamil Nadu AAAR Dismisses Appeal Filed with 920 Days Delay, Clarifies Limits of Appellate Authority's Powers.

    In the matter of Arun Cooling Home

    (2024) TaxCorp(IDT) 8774 (AAR)

  19. GST ·AAR · 14 Mar 2024
    AAR - West Bengal AAAR Members Differ on Classification of Jac Olivol Oil: Medicament or Skincare Product?

    In the matter of Indranil Chatterjee

    (2024) TaxCorp(IDT) 8773 (AAR)

  20. GST ·AAR · 14 Mar 2024
    AAR - Tamil Nadu AAAR Admits Appeal on Two-Wheeler Seat Covers Classification, Condones 21 Days Delay.

    In the matter of Lions Seat Cushions Pvt Ltd.

    (2024) TaxCorp(IDT) 8772 (AAR)

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