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Landmark Rulings

All landmark rulings

21,221 rulings

  1. GST ·Rajasthan High Court · 05 Mar 2024
    HC - Rajasthan High Court Denies Absolute Stay on Demand Against HUL, Tata for Failure to Prove ITC Reversal.

    Hindustan Unilever Ltd vs UOI & ors.

    (2024) TaxCorp(IDT) 8724 (HC-RAJASTHAN)

  2. GST ·AAR · 04 Mar 2024
    No ITC Eligible for IGST Paid Post Misclassification Discovery During Audit

    In the matter of Mitsubishi Electric India Pvt Ltd

    (2024) TaxCorp(IDT) 8722 (AAR)

  3. GST ·Bombay High Court · 04 Mar 2024
    HC - Bombay HC Seeks GST Council's Assistance on ISDs' Entitlement to Transition Undistributed Credit.

    Siemens Ltd. & Ors. vs. UOI

    (2024) TaxCorp(IDT) 8721 (HC-BOMBAY)

  4. GST ·AAR · 04 Mar 2024
    Karnataka AAR: E-Commerce Operator Providing Platform for Gold Distribution Liable to Collect TCS

    In the matter of Changejar Technologies Pvt Ltd

    (2024) TaxCorp(IDT) 8720 (AAR)

  5. GST ·AAR · 04 Mar 2024
    Pre-packaged and Labelled Rice Attracts GST, Irrespective of Domestic Sale or Export.

    In the matter of Sarla Foods Private Limited

    (2024) TaxCorp(IDT) 8719 (AAR)

  6. GST ·Madras High Court · 04 Mar 2024
    HC - Madras High Courtdirects Assessing Authority to Consider Material Placed by Assessee in Motor-Parts Classification Dispute

    SL Lumax Ltd vs. Deputy Commissioner of State Taxes

    (2024) TaxCorp(IDT) 8718 (HC-MADRAS)

  7. GST ·Gujarat High Court · 04 Mar 2024
    HC - Gujarat HC Allows Regular Bail to Assessee, Overturns Sessions Court's Dismissal Considering Nature and Gravity of Allegations.

    Parag Nathalal Haria vs. State of Gujarat

    (2024) TaxCorp(IDT) 8717 (HC-GUJARAT)

  8. GST ·Madras High Court · 01 Mar 2024
    HC - Madras High Court Overturns Assessment Orders Denying ITC, Emphasizes Comprehensive Review Beyond GSTR-3B Filings.

    Sri Shanmuga Hardwares Electricals vs. The State Tax Officer

    (2024) TaxCorp(IDT) 8716 (HC-MADRAS)

  9. GST ·Allahabad High Court · 01 Mar 2024
    HC - Allahabad High Court Overturns Penalty for E-Way Bill Expiry, Citing Absence of Tax Evasion Intent.

    Kay Pan Fragrance Pvt. Ltd. Vs State of U.P. and 4 ors

    (2024) TaxCorp(IDT) 8715 (HC-ALLAHABAD)

  10. GST ·Delhi High Court · 01 Mar 2024
    HC - Delhi HC Enforces Taxpayers' Right to Fair Hearing, Remands Case Due to Flawed Procedure.

    Emco Cables (India) Pvt Ltd vs. Union of India and Ors.

    (2024) TaxCorp(IDT) 8713 (HC-DELHI)

  11. GST ·Delhi High Court · 01 Mar 2024
    HC - Delhi High Court Sets Precedent: GST Registration Cancellation Effective from SCN Date, Not Retrospectively.

    Himanshu Goyal vs. Principal Commissioner State GST

    (2024) TaxCorp(IDT) 8712 (HC-DELHI)

  12. GST ·Gujarat High Court · 01 Mar 2024
    HC - Gujarat High Court Sanctions IGST Refund on Ocean Freight, Upholding Supreme Court's Unconstitutionality Verdict.

    Jupiter Comtex Pvt Ltd vs. Union of India

    (2024) TaxCorp(IDT) 8711 (HC-GUJARAT)

  13. GST ·Madras High Court · 29 Feb 2024
    HC - Madras High Court Quashes Assessment Classifying 'Harpic' and 'Lizol' Under 28% GST Slab, Cites 'Non-Application of Mind'.

    Reckitt Benckiser (India) Ltd. vs. State of Tamil Nadu & Anr.

    (2024) TaxCorp(IDT) 8708 (HC-MADRAS)

  14. GST ·Allahabad High Court · 28 Feb 2024
    No penalty for carrying e-invoice without signature absent challenge to EWB-authenticity

    Hemant Taneja vs State of U.P. and 3 others

    (2024) TaxCorp(IDT) 8705 (HC-ALLAHABAD)

  15. GST ·AAR · 28 Feb 2024
    AAR - Tamil Nadu AAR Rules Bio-Mining Waste and Site Remediation Services to Tumakaru City Corporation GST-Exempt as Pure Services.

    In the matter of Gorantla Geosynthetics Pvt Ltd

    (2024) TaxCorp(IDT) 8704 (AAR)

  16. GST ·AAR · 28 Feb 2024
    AAR - Tamil Nadu AAR Classifies Types of Float Glass Under Various Customs Tariff Headings.

    In the matter of Float Glass Centre

    (2024) TaxCorp(IDT) 8702 (AAR)

  17. GST ·AAR · 28 Feb 2024
    AAR - Tamil Nadu AAR Classifies Fuel Injection Pump Parts Under Residuary Entry at 18% IGST.

    In the matter of Delphi TVS Technologies Ltd

    (2024) TaxCorp(IDT) 8701 (AAR)

  18. GST ·AAR · 28 Feb 2024
    AAR - Tamil Nadu AAR Clarifies GST Rate for Contracted Food Services to Industrial Workers.

    In the matter of Jothi Catering Services.

    (2024) TaxCorp(IDT) 8700 (AAR)

  19. GST ·AAR · 27 Feb 2024
    AAR - Rajasthan AAAR Upholds 18% GST on EPC Contracts for Oil & Gas Infrastructure as Construction Services.

    In the matter of Kalpataru Projects International Ltd.

    (2024) TaxCorp(IDT) 8699 (AAR)

  20. GST ·AAR · 27 Feb 2024
    AAAR - Rajasthan AAAR Clarifies Coaching Services Bundled with Student Kits as Composite Supply.

    In the matter of Resonance Edventures Limited

    (2024) TaxCorp(IDT) 8697 (AAR)

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