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Landmark Rulings

All landmark rulings

21,221 rulings

  1. GST ·Kerala High Court · 28 Dec 2023
    HC - Kerala HC Annuls GST Assessment Order for Inadequate Response Time, Orders Fresh Review.

    Vadakkoot Chackoo Devassy Vs Assistant State Tax Officer

    (2023) TaxCorp(IDT) 8474 (HC-KERALA)

  2. GST ·AAR · 28 Dec 2023
    AAR - Rajasthan AAR Rules: 18% GST on Community Hall Construction for UIT, Effective Jan' 22.

    In the matter of Raghubala Construction Co.

    (2023) TaxCorp(IDT) 8473 (AAR)

  3. GST ·AAR · 28 Dec 2023
    AAR - Fluorine-18 Based Cancer Diagnostic Drugs Taxed at 18%: Uttar Pradesh AAR Verdict.

    In the matter of IBA Molecular Imaging (India) P. Ltd.

    (2023) TaxCorp(IDT) 8472 (AAR)

  4. GST ·AAR · 28 Dec 2023
    Rajasthan AAR Classifies Stadiometer and Infantometer as Diagnostic Medical Equipment, Taxable at 12% GST

    In the matter of Bhawna Khandelwal

    (2023) TaxCorp(IDT) 8471 (AAR)

  5. GST ·Delhi High Court · 28 Dec 2023
    Delhi HC Orders Restoration of GST Registration Post Physical Verification of Business Premises

    Roxy Enterprises vs. UOI & Ors.

    (2023) TaxCorp(IDT) 8470 (HC-DELHI)

  6. GST ·Delhi High Court · 28 Dec 2023
    Delhi HC Rules State GST Inspection Doesn't Preclude CGST Investigation

    SANTOSH KUMAR GUPTA PROP. MAHAN POLYMERS vs UNION OF INDIA THROUGH SECRETARY & ORS

    (2023) TaxCorp(IDT) 8469 (HC-DELHI)

  7. GST ·Delhi High Court · 28 Dec 2023
    HC - Delhi High Court Orders GST Refund for Sapphire Intrex Amid Non-Issuance of Form GST DRC-04.

    SAPPHIRE INTREX LIMITED vs UNION OF INDIA & ORS

    (2023) TaxCorp(IDT) 8467 (HC-DELHI)

  8. GST ·AP High Court · 27 Dec 2023
    Andhra Pradesh High Court Denies SEZ Units Exemption from GST Compensation Cess

    Maithan Alloys Ltd vs UOI

    (2023) TaxCorp(IDT) 8457 (HC-AP)

  9. GST ·Delhi High Court · 27 Dec 2023
    Delhi High Court Grants GST Refund Despite Delay, Acknowledges Initial GST Rollout Challenge

    Sethi Sons (India) vs. Assistant Commissioner & Ors.

    (2023) TaxCorp(IDT) 8456 (HC-DELHI)

  10. GST ·Karnataka High Court · 26 Dec 2023
    Karnataka HC Mandates Reconsideration of GST on Coaching Fees by Educational Institutions

    Alva’s Education Foundation vs. State of Karnataka & Ors.

    (2023) TaxCorp(IDT) 8451 (HC-KARNATAKA)

  11. GST ·Orissa High Court · 22 Dec 2023
    HC - Orissa HC Annuls Final Audit Report for Non-Compliance with OGST Act Procedural Requirements.

    Simon India Ltd vs CT and GST Officer, Cuttack-II Circle, Cuttack and another

    (2023) TaxCorp(IDT) 8449 (HC-ORISSA)

  12. GST ·Delhi High Court · 22 Dec 2023
    HC - Delhi HC Overturns GST Registration Cancellation, Condones Two-Year Delay in Filing Appeal.

    Aaira Batteries vs Principal Commissioner of Department of Trade Taxes

    (2023) TaxCorp(IDT) 8448 (HC-DELHI)

  13. GST ·Patna High Court · 22 Dec 2023
    HC - Patna HC Grants Stay on Tax Recovery Due to Non-Formation of Appellate Tribunal.

    Sudhakant Enterprises vs. The State of Bihar & Ors.

    (2023) TaxCorp(IDT) 8447 (HC-PATNA)

  14. GST ·Delhi High Court · 22 Dec 2023
    HC - Delhi HC Annuls GST Registration Cancellation for Lack of Specific Reasons.

    S K Enterprises vs. Principal Commissioner of GST

    (2023) TaxCorp(IDT) 8446 (HC-DELHI)

  15. GST ·AP High Court · 22 Dec 2023
    HC - Telangana HC Reinstates GST Registration Cancelled Amid COVID-19 Lockdown, Criticizes Post-Decisional Hearing.

    DNC Infrastructure Pvt. ltd. vs. The Superintendent

    (2023) TaxCorp(IDT) 8445 (HC-AP)

  16. GST ·Madras High Court · 22 Dec 2023
    HC - Madras HC Overturns GST Registration Cancellation, Cites Non-Notification of Form GSTR-2.

    Tvl.Kavin HP Gas Gramin Vitrak vs. The Commissioner of Commercial Taxes & Ors.

    (2023) TaxCorp(IDT) 8444 (HC-MADRAS)

  17. GST ·Madras High Court · 23 Dec 2023
    HC - Madras HC Allows Assessee to Appeal in GSTR-3B/2A Mismatch Case, Waives Limitation.

    Samadhu Medicals vs. The Deputy State Tax Officer

    (2023) TaxCorp(IDT) 8443 (HC-MADRAS)

  18. GST ·Calcutta High Court · 21 Dec 2023
    Calcutta High Court Overturns Penalty for E-Way Bill Violation, Citing Natural Justice Principles

    Asian Switchgear Pvt Ltd vs State Tax Officer

    (2023) TaxCorp(IDT) 8439 (HC-CALCUTTA) · Section 129

  19. GST ·AAR · 20 Dec 2023
    AAR - Rajasthan AAR: GST on Delayed-Payment Interest to be Charged at Time of Receipt.

    In the matter of Pink City Steel Rolling Mills Pvt Ltd

    (2023) TaxCorp(IDT) 8435 (AAR)

  20. GST ·AAR · 20 Dec 2023
    AAR - Tamil Nadu AAR: GST Applicable on Subsidized Canteen Services Provided by Employers.

    In the matter of Sundaram Clayton Ltd.

    (2023) TaxCorp(IDT) 8434 (AAR)

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