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Landmark Rulings

All landmark rulings

21,221 rulings

  1. GST ·AAR · 12 Jan 2024
    Gujarat AAR Declares Roof Top Solar System as 'Plant and Machinery', Eligible for ITC

    In the matter of Unique Welding Products Pvt Ltd

    (2024) TaxCorp(IDT) 8530 (AAR)

  2. GST ·Madras High Court · 11 Jan 2024
    Madras HC Clarifies Taxability of Gift Vouchers as Actionable Claims, Distinguishing Timing of GST Liability

    Tvl.Kalyan Jewellers India Pvt Ltd vs. UOI & Ors.

    (2024) TaxCorp(IDT) 8524 (HC-MADRAS)

  3. GST ·Allahabad High Court · 08 Jan 2024
    Allahabad HC Affirms DGGI-Officer's Authority in GST Matters; Upholds Notification Validity

    R.C. Infra Digital Solutions vs. UOI & Ors.

    (2024) TaxCorp(IDT) 8513 (HC-ALLAHABAD)

  4. GST ·Gujarat High Court · 08 Jan 2024
    Gujarat HC Grants Relief to Exporters: Ensures Fairness in IGST Refund Process

    Ramdev Chemical Industries vs. State of Gujarat

    (2024) TaxCorp(IDT) 8512 (HC-GUJARAT)

  5. GST ·Madras High Court · 05 Jan 2024
    Madras High Court Upholds Business Continuity, Orders Restoration of GST Registration

    Ready Mix Concrete vs. The Additional Commissioner

    (2024) TaxCorp(IDT) 8506 (HC-MADRAS)

  6. GST ·Calcutta High Court · 05 Jan 2024
    Calcutta High Court Affirms Legality of Provisional Attachment in GST Evasion Cases, Upholds Territorial Jurisdiction

    Arramva Corporation & Ors. vs. The Additional Director General & Ors.

    (2024) TaxCorp(IDT) 8505 (HC-CALCUTTA)

  7. GST ·Gujarat High Court · 05 Jan 2024
    Gujarat High Court Overturns GST Registration Cancellation, Citing Insufficient Evidence and Lack of Fair Hearing

    SBJEWELS Vs UNION OF INDIA

    (2024) TaxCorp(IDT) 8504 (HC-GUJARAT)

  8. GST ·Karnataka High Court · 05 Jan 2024
    Karnataka High Court Rules in Favor of Government Helicopter Pilots' Trainer, Sets Aside GST Exemption Denial for Non-furnishing of GSTIN Initially

    HatsOff Helicopter vs. State of Karnataka & Ors.

    (2024) TaxCorp(IDT) 8503 (HC-KARNATAKA)

  9. GST ·Bombay High Court · 05 Jan 2024
    Bombay HC Balances Insolvency Norms and Tax Recovery: Directs Revenue to Approach NCLT

    Udaykumar Bhaskar Bhat vs Deputy Commissioner of State Tax & Ors.

    (2024) TaxCorp(IDT) 8502 (HC-BOMBAY)

  10. GST ·Bombay High Court · 04 Jan 2024
    Bombay High Court Overrules ITC Refund Payback Demand, Upholds CGST Rules over Circulars

    Sine Automation and Integration Pvt Ltd vs. Union of India & Ors.

    (2024) TaxCorp(IDT) 8497 (HC-BOMBAY)

  11. GST ·Bombay High Court · 04 Jan 2024
    Bombay HC Upholds Fairness in GST Procedures, Orders Fresh SCN on Registration Cancellation

    Ahmed Enterprises vs. Union of India & Ors.

    (2024) TaxCorp(IDT) 8496 (HC-BOMBAY)

  12. GST ·Madras High Court · 04 Jan 2024
    Madras High Court Eases Time-Limit Norms for Filing GST Returns Post-Assessment, Upholds Flexibility

    Comfort Shoe Components Vs Assistant Commissioner

    (2024) TaxCorp(IDT) 8495 (HC-MADRAS)

  13. GST ·Allahabad High Court · 04 Jan 2024
    Allahabad High Court Quashes Penalties on Minor E-Way Bill Errors, Stresses Lack of Tax Evasion Intent

    Hindustan Herbal Cosmetics vs. State of U.P. and Ors

    (2024) TaxCorp(IDT) 8494 (HC-ALLAHABAD)

  14. GST ·Supreme Court · 03 Jan 2024
    Supreme Court Modifies Penalty for E-Way Bill Non-Compliance, Sets Precedent for Inter-Unit Transport of Goods

    Vardan Associates Pvt Ltd vs. Assistant Commissioner of State Tax & Ors.

    (2024) TaxCorp(IDT) 8489 (SC)

  15. GST ·Rajasthan High Court · 03 Jan 2024
    Rajasthan HC Overrules AC's Demand for Bank Guarantee, Upholds Solvent Security Requirement for GST Refund

    Raj Kamal Cargo Movers vs The Assistant Commissioner

    (2024) TaxCorp(IDT) 8488 (HC-RAJASTHAN)

  16. GST ·AAR · 02 Jan 2024
    Rajasthan AAR Rejects Guar Gum Slurry Classification Application Due to Incomplete Details

    In the matter of Supreme Gums Private Limited

    (2024) TaxCorp(IDT) 8486 (AAR)

  17. GST ·AAR · 02 Jan 2024
    Uttar Pradesh AAR Declines Advance Ruling for Land Developer on GST 'Supply' Issue

    In the matter of Spring Infrastructures

    (2024) TaxCorp(IDT) 8485 (AAR)

  18. GST ·AAR · 02 Jan 2024
    Rajasthan AAR Rules: Jaipur Development Authority Classified as 'Governmental Authority', Not Eligible for Nil GST Rate

    In the matter of Ramesh Kumar Jorasia (Muskan Construction)

    (2024) TaxCorp(IDT) 8484 (AAR)

  19. GST ·AAR · 02 Jan 2024
    Uttar Pradesh AAR Sets GST Rates for Aligarh Smart City Project Works Contract

    In the matter of PPS Builders Pvt Ltd

    (2024) TaxCorp(IDT) 8483 (AAR)

  20. GST ·Karnataka High Court · 02 Jan 2024
    Karnataka HC Clarifies Pre-deposit Requirement Excludes Interest, Fine, Penalty in GST Disputes

    S Tejas Arecanut Traders vs. Joint Commissioner of Commercial Taxes

    (2024) TaxCorp(IDT) 8482 (HC-KARNATAKA)

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