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Landmark Rulings

GST landmark rulings

5,399 rulings

  1. Orissa High Court · 26 Sep 2024
    Orissa HC Affirms Assessee's Right to Challenge Blocking of Input Tax Credit Under CGST/OGST Act

    Atulya Minerals Vs Commissioner of State Tax

    (2024) TaxCorp(IDT) 9594 (HC-ORISSA)

  2. Allahabad High Court · 26 Sep 2024
    Allahabad High Court Affirms Right to Appeal Beyond Technical Constraints, Remands Penalty Matter for Merits Evaluation

    Ap Machine Tools Vs Additional Commissioner Grade-2 And Another

    (2024) TaxCorp(IDT) 9593 (HC-ALLAHABAD)

  3. Delhi High Court · 26 Sep 2024
    Delhi HC Invalidates ITC Block Under CGST Rules Citing Statutory Rights of Assessees

    Best Crop Science Pvt. Ltd Vs Principal Commissioner, CGST Commissionerate, Meerut and ors.

    (2024) TaxCorp(IDT) 9592 (HC-DELHI)

  4. Supreme Court · 26 Sep 2024
    Supreme Court Upholds Calcutta HC Decision on Electronic Credit Ledger, Leaving Legal Question Open for Future Resolution

    Basanta Kumar Shaw Vs The Assistant Commissioner of Revenue & ors.

    (2024) TaxCorp(IDT) 9591 (SC)

  5. Karnataka High Court · 25 Sep 2024
    Karnataka High Court Voids Consolidated Show Cause Notice for Assessment Years 2017-18 to 2020-21; Affirms Need for Individual Notices under CGST Act

    Veremax Technologie Services Limited Vs The Assistant Commissioner Of Central Tax

    (2024) TaxCorp(IDT) 9586 (HC-KARNATAKA)

  6. MP High Court · 25 Sep 2024
    Madhya Pradesh HC Rules GST Authorities Must Follow Procedure Under GST Act Before Invoking IPC Provisions

    Deepak Singhal vs. Union of India and Ors.

    (2024) TaxCorp(IDT) 9585 (HC-MP)

  7. Gujarat High Court · 25 Sep 2024
    Gujarat HC Invalidates GST Demand on Cotton Seed Oil Cake Supply, Upholding Tax Exemption

    Dharti Industries vs Office of Commissioner (Appeal) & ors.

    (2024) TaxCorp(IDT) 9584 (HC-GUJARAT)

  8. Gujarat High Court · 24 Sep 2024
    Gujarat High Court Rectifies Effective Date for Notification 54/2018-CT in Cosmo Films Review

    Cosmo Films Limited vs UOI & ors

    (2024) TaxCorp(IDT) 9583 (HC-GUJARAT)

  9. Bombay High Court · 24 Sep 2024
    Bombay High Court Overturns Appellate Authority's Ruling on Appeal Delay, Orders Fresh Hearing for Assessee

    Reliance General Insurance Company Limited vs. UOI

    (2024) TaxCorp(IDT) 9582 (HC-BOMBAY)

  10. Delhi High Court · 24 Sep 2024
    Delhi HC Rules on GST Applicability for Battery Energy Solar Systems, Rejects Binding Clarification from SECI

    Association of Power Producers Vs. Solar Energy Corporation of India Limited & Ors.

    (2024) TaxCorp(IDT) 9581 (HC-DELHI)

  11. Delhi High Court · 24 Sep 2024
    Technical Glitch in GST Reporting Leads Delhi HC to Remand Revenue Demand Case for Fresh Consideration

    Celebi Delhi Cargo Terminal Management India Pvt. Ltd. vs. Sales Tax Officer

    (2024) TaxCorp(IDT) 9580 (HC-DELHI)

  12. Calcutta High Court · 24 Sep 2024
    Calcutta HC Calls for Procedural Fairness in Interest Demand amidst Appellate Tribunal Delay

    RKEC Projects Limited Vs. The Assistant Commissioner of Revenue

    (2024) TaxCorp(IDT) 9579 (HC-CALCUTTA)

  13. Bombay High Court · 24 Sep 2024
    Bombay HC Rules Against Revenue's Flat Interest Rate on Seized Cash Refund

    Ramkaran Karwa Vs Union of India

    (2024) TaxCorp(IDT) 9578 (HC-BOMBAY)

  14. Karnataka High Court · 24 Sep 2024
    Karnataka HC Overturns Demand Notices Following Resolution Plan Approval Under IBC, 2016, Reinforcing Legal Extinction of Prior Claims

    SREI Equipment Finance Ltd vs. Deputy Commissioner of Commercial Taxes & Ors

    (2024) TaxCorp(IDT) 9577 (HC-KARNATAKA)

  15. Supreme Court · 24 Sep 2024
    Bank Account Freeze Lifted by Supreme Court: Clarifies Legal Stand on SEZ Operations for Gem and Jewellery Activities

    RHC Global Exports Pvt. Ltd. & Ors. vs. UOI

    (2024) TaxCorp(IDT) 9576 (SC)

  16. P&H High Court · 23 Sep 2024
    Punjab & Haryana HC Upholds Validity of SCN Issued under CGST Act, Dismissing Jurisdictional Objections of Assessee Company

    Ethos Ltd vs. The Additional Commissioner

    (2024) TaxCorp(IDT) 9570 (HC-P&H)

  17. Allahabad High Court · 23 Sep 2024
    Fake GST Registration Scandal: Allahabad HC Denies Bail in Mass Fraud Case Involving Crores in Losses

    Rajiv Jindal vs. State of U.P.

    (2024) TaxCorp(IDT) 9569 (HC-ALLAHABAD)

  18. Madras High Court · 23 Sep 2024
    Madras High Court Rules Against Unjust Recovery Notices Linked to Best Judgment Assessments

    Tvl.SRP Communications vs The State Tax Officer (Intelligence)

    (2024) TaxCorp(IDT) 9568 (HC-MADRAS)

  19. Gauhati High Court · 23 Sep 2024
    Gauhati HC Declares Notification No. 56/2023-CT Ultra Vires Central Act, Invalidating Demand Orders for FY 2018-19 and FY 2019-20

    Barkataki Print and Media Services vs. UOI

    (2024) TaxCorp(IDT) 9567 (HC-GAUHATI)

  20. Calcutta High Court · 20 Sep 2024
    Calcutta HC Remands Input Tax Credit Eligibility Matter Amid Pending WBGST Act Amendment

    Rathi Brothers & Anr. Vs. Assistant Commissioner of State Tax & Ors.

    (2024) TaxCorp(IDT) 9555 (HC-CALCUTTA)

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