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Landmark Rulings

All landmark rulings

21,221 rulings

  1. GST ·Bombay High Court · 29 Jan 2024
    HC - Bombay High Court Directs Commissioner of Customs to Process Pending IGST Refund, Laments Revenue's Approach to Withhold Refund Due to Alert in Automated System.

    Vergo Pharma Research Laboratories Pvt Ltd vs. Commissioner of Central Tax & Ors

    (2024) TaxCorp(IDT) 8579 (HC-BOMBAY)

  2. GST ·AAR · 25 Jan 2024
    West Bengal AAR Upholds ITC Availability in Sale and Buyback Transactions with Book Adjustment Settlement

    In the matter of Paragon Polymer Products Pvt. Ltd.

    (2024) TaxCorp(IDT) 8576 (AAR)

  3. GST ·Gujarat High Court · 24 Jan 2024
    Gujarat High Court Upholds Its Previous Order, Mandates Refund of IGST with 7% Interest Post Duty-Drawback Adjustment

    Real Prince Spintex Pvt. Ltd. vs. UOI

    (2024) TaxCorp(IDT) 8571 (HC-GUJARAT)

  4. GST ·Madras High Court · 24 Jan 2024
    Madras High Court Clears Path for Refund of Unutilized ITC under IDS to Textile Manufacturer, Overturns Deficiency Memos

    VSM Weavess India Private Limited vs. The Assistant Commissioner (ST)

    (2024) TaxCorp(IDT) 8570 (HC-MADRAS)

  5. GST ·Madras High Court · 24 Jan 2024
    Madras HC Affirms No Interest on GST Paid Timely via ECL, Overturns Recovery Notice for Eicher Motors

    Eicher Motors Ltd. vs. The Superintendent of GST and Central Excise

    (2024) TaxCorp(IDT) 8569 (HC-MADRAS)

  6. GST ·Madras High Court · 24 Jan 2024
    Madras HC Rules in Favor of Tea Exporter for Refund Claim, Sets Time Limit Based on Export Date

    Tulip Nilgiris Exports Pvt. Ltd vs. Additional Commissioner of Central Taxes and Central Excise (Appeals)

    (2024) TaxCorp(IDT) 8568 (HC-MADRAS)

  7. GST ·Jharkhand High Court · 24 Jan 2024
    Jharkhand HC Orders Transfer of GST Investigations to State Authority, Decries ‘Arm Twisting’ in Freezing of Assessee's Bank Accounts

    Vivek Narsaria vs. State of Jharkhand & Ors.

    (2024) TaxCorp(IDT) 8567 (HC-JHARKHAND)

  8. GST ·Calcutta High Court · 23 Jan 2024
    Calcutta High Court Overturns Appellate Authority’s Recall of GST Registration Revocation, Citing Misuse of Rectification Power

    Sajal Kumar Das vs State of West Bengal & Ors.

    (2024) TaxCorp(IDT) 8563 (HC-CALCUTTA)

  9. GST ·Madras High Court · 23 Jan 2024
    Madras High Court Directs Reassessment of GST on Directors' Performance Incentives, Citing Non-Consideration of Circular No. 140/10/2020-GST

    Global Calcium Pvt Ltd vs Assistant Commissioner (ST)

    (2024) TaxCorp(IDT) 8562 (HC-MADRAS)

  10. GST ·Delhi High Court · 23 Jan 2024
    Delhi High Court Revokes Anticipatory Bail in Rs. 200 Crore GST Fraud, Citing Attempt to Flee and Serious Violations

    DGGI vs. Chaman Goel

    (2024) TaxCorp(IDT) 8561 (HC-DELHI)

  11. GST ·AAR · 22 Jan 2024
    Uttarakhand AAR Rules GST Applicable on Canteen Recovery from Employees; Denies ITC on CSP Services

    In the matter of Tube Investment of India Ltd.

    (2024) TaxCorp(IDT) 8558 (AAR)

  12. GST ·Delhi High Court · 22 Jan 2024
    Delhi High Court Upholds Anticipatory Bail in ITC Fraud Case, Emphasizes on Compliance with Bail Conditions

    DGGI vs. Jitender Kumar

    (2024) TaxCorp(IDT) 8555 (HC-DELHI)

  13. GST ·Rajasthan High Court · 22 Jan 2024
    HC - Rajasthan HC Allows Appeal Filed After Limitation Expiry on Sunday, Remands Matter to Appellate Authority.

    Tirupati Marble & Anr. vs. Deputy Commissioner & Anr.

    (2024) TaxCorp(IDT) 8553 (HC-RAJASTHAN)

  14. GST ·Calcutta High Court · 18 Jan 2024
    Calcutta High Court Halts SGST Department's Action Amidst Ongoing CGST Proceedings

    Sanjay Casting & Eng. Co. Vs The Assistant Commissioner of State Tax

    (2024) TaxCorp(IDT) 8546 (HC-CALCUTTA)

  15. GST ·Delhi High Court · 16 Jan 2024
    Delhi High Court Annuls Retrospective GST Registration Cancellation, Emphasizes Objective Criteria

    Pankaj Plastic vs Commissioner of Delhi Goods and Services Tax and Ors.

    (2024) TaxCorp(IDT) 8537 (HC-DELHI)

  16. GST ·Madras High Court · 12 Jan 2024
    HC - Madras High Court Rules Against Bunching of SCNs for Different Financial Years.

    Titan Company Ltd vs. The Joint Commissioner of GST & Central Excise and Ors

    (2024) TaxCorp(IDT) 8535 (HC-MADRAS)

  17. GST ·AAR · 12 Jan 2024
    Gujarat AAR Clarifies: Salary Deductions for Canteen Services Deemed 'Perquisites' and Eligible for ITC under GST

    In the matter of Kohler India Corporation Pvt Ltd

    (2024) TaxCorp(IDT) 8534 (AAR)

  18. GST ·Calcutta High Court · 12 Jan 2024
    Calcutta HC Quashes SCN for Lack of Due Process, Orders Investigation at Supplier's End

    Diamond Beverages Pvt Ltd & Anr. Vs The Assistant Commissioner of CGST & CX

    (2024) TaxCorp(IDT) 8533 (HC-CALCUTTA)

  19. GST ·AAR · 12 Jan 2024
    Telangana AAR Rules PSU Supplying for Ammonia Urea Complex Not Subject to TDS under GST

    In the matter of Ramagundam Fertilizers And Chemicals Ltd.

    (2024) TaxCorp(IDT) 8532 (AAR)

  20. GST ·AAR · 12 Jan 2024
    Gujarat AAR Affirms Inclusion of High Seas Sales in Composite Works-Contract Service for IOCL Project

    In the matter of Tecnimont Pvt. Ltd.

    (2024) TaxCorp(IDT) 8531 (AAR)

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