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Landmark Rulings

GST landmark rulings

5,399 rulings

  1. AAR · 11 Sep 2024
    Outlook on Cross-Border Trade: Andhra Pradesh AAR Rules on Liquidation Procurement by Foreign Company

    In the matter of MCM Pacific PTE Ltd

    (2024) TaxCorp(IDT) 9524 (AAR)

  2. AAR · 11 Sep 2024
    Andhra Pradesh AAR Declares Habitability Upgradation on Indian Navy Destroyer Doesn’t Meet Maintenance Criteria for GST Concessions

    In the matter of Visakha Trades

    (2024) TaxCorp(IDT) 9523 (AAR)

  3. AAR · 11 Sep 2024
    Andhra Pradesh AAR Confirms 5% GST on Export of Processed Frozen Shrimps Packaged Under 25kg; Clarifies Pre-packaging Criteria

    In the matter of Asvini Fisheries Pvt. Ltd.

    (2024) TaxCorp(IDT) 9522 (AAR)

  4. Delhi High Court · 10 Sep 2024
    Delhi HC Affirms Provisional Attachment to Safeguard Government Revenue; Dismisses Assessee's Writ Petition on Procedural Grounds

    MJ Bizcrafts LLP Vs. CGST Delhi South Commissionerate

    (2024) TaxCorp(IDT) 9520 (HC-DELHI)

  5. Gujarat High Court · 10 Sep 2024
    Gujarat HC Reviews Section 74 of CGST Act: Stresses Need for Concrete Evidence in Tax Proceedings

    Porbandar Dwarka Expressway Pvt. Ltd. vs. CBIC & Ors.

    (2024) TaxCorp(IDT) 9519 (HC-GUJARAT)

  6. Delhi High Court · 10 Sep 2024
    Delhi High Court Invalidates Retrospective GST Registration Cancellation, Emphasizing Natural Justice and Requirement for Reasoning

    Guruji Enterprises Vs. Principal Commissioner Delhi Goods and Services Tax & Ors.

    (2024) TaxCorp(IDT) 9518 (HC-DELHI)

  7. AAR · 10 Sep 2024
    Mining Structures Transaction Deemed Service Supply, Not Sale: Odisha AAR Ruling

    In the matter of Essel Mining Industries Ltd

    (2024) TaxCorp(IDT) 9517 (AAR)

  8. Allahabad High Court · 10 Sep 2024
    E-Way Bill Expiry Leads to Quashing of Penalty by Allahabad High Court: A Technical Error Resolved

    Creative Lab Situated vs State of UP And 2 Others

    (2024) TaxCorp(IDT) 9516 (HC-ALLAHABAD)

  9. Delhi High Court · 06 Sep 2024
    Delhi HC Upholds Validity of Show Cause Notice Following Audit Findings

    Magicon Impex Private Limited Vs. Commissioner of Central Goods and Service Tax & Ors.

    (2024) TaxCorp(IDT) 9505 (HC-DELHI)

  10. Madras High Court · 06 Sep 2024
    Madras High Court Rescinds Assessment Order, Calls for Fair Hearing in Appeal Process

    GU Ocean Pvt. Ltd Vs. The Deputy Commissioner (ST)

    (2024) TaxCorp(IDT) 9504 (HC-MADRAS)

  11. Karnataka High Court · 06 Sep 2024
    Karnataka High Court Overturns Refund Denial of Incentives Received by Xiaomi India from Hong Kong Based on Service Export Consideration

    Xiaomi Technology India Private Limited Vs State of Karnataka & Ors.

    (2024) TaxCorp(IDT) 9503 (HC-KARNATAKA)

  12. Madras High Court · 05 Sep 2024
    Madras High Court Upholds Assessee's Claim for GST Refund, Modifies Interest Rate

    The Commercial Tax Officer vs. Suzlon Energy Ltd

    (2024) TaxCorp(IDT) 9502 (HC-MADRAS)

  13. AAR · 05 Sep 2024
    West Bengal AAR Determines Certain Water Supply Services Exempt from Tax but Limits Applicability to State Authorities

    In the matter of Shyama Chatterjee

    (2024) TaxCorp(IDT) 9501 (AAR)

  14. AAR · 05 Sep 2024
    Odisha AAR Denies Advance Ruling Application on GST for Stamp Duty and Registration Fees, Citing Prior Pending Matters

    In the matter of Geeta Rani Mohanty

    (2024) TaxCorp(IDT) 9500 (AAR)

  15. AAR · 05 Sep 2024
    Tamil Nadu AAR Confirms Retrospective GST Applicability on Increased Rents; Ruling Impacts State Undertaking’s Rental Contracts

    In the matter of Metropolitan Transport Corporation.

    (2024) TaxCorp(IDT) 9499 (AAR)

  16. Jharkhand High Court · 05 Sep 2024
    Jharkhand High Court Upholds CGST Act’s Section 16(4) Imposing Time Limits on Input Tax Credit Claims

    Rewinder Techno Electricals vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9498 (HC-JHARKHAND) · Section 16(4)

  17. AP High Court · 05 Sep 2024
    Andhra Pradesh High Court Upholds Strict Limitation Period under APGST Act; Dismisses Assessee's Appeal for Delay Beyond Allowed Period

    Venkateswara Rao Kesanakurti vs State of Andhra Pradesh

    (2024) TaxCorp(IDT) 9497 (HC-AP)

  18. AAR · 03 Sep 2024
    West Bengal AAR Affirms Member-Specific GST Exemption for Residential Welfare Associations under Notification 12/2017

    In the matter of Fortune Estates Association of Apartment Owners

    (2024) TaxCorp(IDT) 9496 (AAR)

  19. Kerala High Court · 03 Sep 2024
    Kerala High Court Allows Contractor to Settle Demand in Installments Following Appeal Limitations

    Madhusoodanan Nair Vs. State Tax Officer (Arrear Recovery)

    (2024) TaxCorp(IDT) 9495 (HC-KERALA)

  20. Madras High Court · 03 Sep 2024
    Madras HC Issues Directive on Tax Dispute: Emphasizes Assessee's Obligation to Respond to Notices

    P.A.C.A.R.Traders vs. The State Tax Officer

    (2024) TaxCorp(IDT) 9494 (HC-MADRAS)

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