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Landmark Rulings

All landmark rulings

21,221 rulings

  1. GST ·AAR · 12 Feb 2024
    West Bengal AAAR Rules Cargo Handling Services for Imported 'Dal' Not Exempt from GST

    In the matter of Sona Ship Management Pvt Ltd

    (2024) TaxCorp(IDT) 8622 (AAR)

  2. GST ·AAR · 12 Feb 2024
    West Bengal AAAR Rules ITC Not Available for Warehouse Construction Under CGST Act

    In the matter of Mindrill Systems and Solutions Pvt Ltd

    (2024) TaxCorp(IDT) 8621 (AAR)

  3. GST ·Gujarat High Court · 09 Feb 2024
    HC - Gujarat High Court Grants Bail to Applicant Accused of Fraudulent ITC Claims Under Stringent Conditions.

    Hitesh Prabhudas Lodhiya vs. State of Gujarat

    (2024) TaxCorp(IDT) 8618 (HC-GUJARAT)

  4. GST ·Calcutta High Court · 09 Feb 2024
    Calcutta High Court Quashes 200% Penalty for E-Way Bill Lapse, Citing Absence of Tax Evasion Intent

    Saraf Trexim Ltd vs Deputy Commissioner of State Tax and Ors.

    (2024) TaxCorp(IDT) 8617 (HC-CALCUTTA)

  5. GST ·AP High Court · 08 Feb 2024
    HC - Telangana HC Quashes Mechanically Issued Show Cause Notice Under GST Act.

    Glaxosmithkline Consumer Health Care Ltd vs. The Deputy Commissioner (State Tax)

    (2024) TaxCorp(IDT) 8614 (HC-AP)

  6. GST ·Madras High Court · 08 Feb 2024
    Madras High Court Upholds SCN under Section 74 of CGST Act, Dismisses Assessee's Challenge

    ABT Ltd vs. The Additional Commissioner of GST & Central Excise

    (2024) TaxCorp(IDT) 8612 (HC-MADRAS) · Section 74

  7. GST ·Orissa High Court · 07 Feb 2024
    Orissa High Court Overturns 'Jurisdiction Error' in CGST Act Section 63 Appeal Rejection Case

    Arupa Nanda Dhal vs. Additional Commissioner of State Tax (Appeal) & Ors.

    (2024) TaxCorp(IDT) 8609 (HC-ORISSA)

  8. GST ·Chhattisgarh High Court · 07 Feb 2024
    Chhattisgarh High Court Upholds Statutory Appeal Process in Ultratech Cement's GST Dispute

    Ultratech Cement Ltd vs UOI and ors

    (2024) TaxCorp(IDT) 8608 (HC-CHHATTISGARH)

  9. GST ·Delhi High Court · 06 Feb 2024
    Delhi High Court Mandates Clarified Order on Interest for Delayed CENVAT Credit Carry Forward in GST Transition

    Console Shipping Services India Pvt Ltd vs. Union of India

    (2024) TaxCorp(IDT) 8604 (HC-DELHI)

  10. GST ·Kerala High Court · 06 Feb 2024
    Kerala High Court Paves Way for LPG Bottlers to Claim Refunds Under Inverted Duty Structure

    Malabar Fuel Corp. vs. The Asst. Commissioner of Central Tax

    (2024) TaxCorp(IDT) 8603 (HC-KERALA)

  11. GST ·Orissa High Court · 06 Feb 2024
    Orissa High Court Sets Aside AAAR Ruling on Bakery Products' GST Classification Citing Violation of Natural Justice

    Pioneer Bakers vs UOI & ors

    (2024) TaxCorp(IDT) 8602 (HC-ORISSA)

  12. GST ·Calcutta High Court · 06 Feb 2024
    Calcutta High Court Clears Assessee of GST Evasion Charges Due to Lack of Involvement with Supplier's Fraud

    Fairdeal Metals Ltd. vs. Asst. Commissioner of Revenue

    (2024) TaxCorp(IDT) 8601 (HC-CALCUTTA)

  13. GST ·Allahabad High Court · 06 Feb 2024
    Allahabad High Court Upholds Appellate Authority’s Decision on Time Bar under CGST Act, Excludes Limitation Act

    Garg Enterprises vs State of U.P. and 2 Others

    (2024) TaxCorp(IDT) 8600 (HC-ALLAHABAD) · Section 107

  14. GST ·Madras High Court · 05 Feb 2024
    Madras High Court Rules Post-Supply Volume Discounts Not Part of Transaction Value in GST

    Supreme Paradise vs. Assistant Commissioner (ST)

    (2024) TaxCorp(IDT) 8596 (HC-MADRAS)

  15. GST ·Allahabad High Court · 02 Feb 2024
    Allahabad High Court Enforces Mandatory Personal Hearing in Tax Cases, Upholding Principles of Natural Justice

    K.J. Enterprises vs. State of U.P. and Ors.

    (2024) TaxCorp(IDT) 8593 (HC-ALLAHABAD)

  16. GST ·MP High Court · 02 Feb 2024
    Madhya Pradesh High Court Mandates Personal Hearing in Adverse GST Orders, Reinforcing Natural Justice

    IJM Concrete Products Pvt. Ltd. vs. State of Madhya Pradesh

    (2024) TaxCorp(IDT) 8592 (HC-MP)

  17. GST ·Allahabad High Court · 31 Jan 2024
    Allahabad High Court Emphasizes Adherence to Natural Justice in Show Cause Notices

    Associated Switch Gears and Projects Ltd. vs. State of U.P.

    (2024) TaxCorp(IDT) 8589 (HC-ALLAHABAD)

  18. GST ·Allahabad High Court · 30 Jan 2024
    Allahabad High Court Overturns Penalty for Technical EWB Error, Stresses on Intent for Tax Evasion

    Falguni Steels vs State of U.P. and others

    (2024) TaxCorp(IDT) 8585 (HC-ALLAHABAD)

  19. GST ·Calcutta High Court · 29 Jan 2024
    Calcutta High Court Rules Against Denial of GST Credit Post-Retrospective VAT Registration Restoration

    Radha Mohan Purshottam Das Agarwal & Anr. vs. Asst. Commissioner of State Tax

    (2024) TaxCorp(IDT) 8582 (HC-CALCUTTA)

  20. GST ·Bombay High Court · 29 Jan 2024
    HC - Bombay High Court Grants Bail in Rs. 144 Crore GST Tax Fraud Case, Holds Crime Not as Heinous as Murder or Terrorism.

    Rahul s/o Kamalkumar Jain vs Director General of Goods and Service Tax Intelligence, Nagpur

    (2024) TaxCorp(IDT) 8580 (HC-BOMBAY)

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