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Landmark Rulings

GST landmark rulings

5,399 rulings

  1. Gujarat High Court · 20 Aug 2024
    Gujarat High Court Ruling: Duty-Free Shop Operators Obligated to Reimburse GST on Concession Fees with ITC Claim Option

    Flemingo Dutyfree Shop Pvt Ltd & anr vs UOI & ors.

    (2024) TaxCorp(IDT) 9413 (HC-GUJARAT)

  2. Delhi High Court · 20 Aug 2024
    Delhi High Court Limits GST Registration Cancellation for Deceased Sole Proprietor to Date of Demise

    Dickon Sales Vs Commissioner of Delhi Goods and Service Tax & Anr

    (2024) TaxCorp(IDT) 9412 (HC-DELHI)

  3. Calcutta High Court · 20 Aug 2024
    Calcutta High Court Orders Review of Show Cause Notice Over Tax Demand Amid Audit Findings

    J K Chemicals & Anr. Vs The Assistant Commissioner, HQ Anti Evasion, CGST& CX

    (2024) TaxCorp(IDT) 9411 (HC-CALCUTTA)

  4. Madras High Court · 20 Aug 2024
    Madras High Court Emphasizes Higher Threshold for Suspension Orders of Quasi-Judicial Officers in GST Dispute

    S.Doctor Viswanathan vs. The State of Tamil Nadu & Anr.

    (2024) TaxCorp(IDT) 9410 (HC-MADRAS)

  5. AP High Court · 19 Aug 2024
    Andhra Pradesh High Court Upholds Ruling Against Recurrent Writ Petitions, Prohibits Abuse of Legal Process by Assessee

    Reddy Enterprises, vs. The Appellate Authority & Additional Commissioner (ST)

    (2024) TaxCorp(IDT) 9405 (HC-AP)

  6. Karnataka High Court · 19 Aug 2024
    Karnataka High Court Upholds Conditional Bail for Individual Accused Under GST Act, Citing Lack of Strong Grounds for Cancellation

    State of Karnataka Vs Sri Imthiyaz

    (2024) TaxCorp(IDT) 9404 (HC-KARNATAKA)

  7. Madras High Court · 16 Aug 2024
    Madras HC Sets Aside GST Orders Demanding ₹176.66 Crores, Clarifies 'Time of Supply' Under Hybrid Annuity Model for Road Construction

    K N R Srirangam Infra Pvt Ltd. Vs. The State Tax Officer

    (2024) TaxCorp(IDT) 9397 (HC-MADRAS)

  8. Gujarat High Court · 16 Aug 2024
    Gujarat HC Stays GST Recovery Proceedings Over Fake Invoices, Orders Rs. 20 Lakhs Deposit

    Bhavani Metals vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9396 (HC-GUJARAT)

  9. Madras High Court · 16 Aug 2024
    Madras HC Sets Aside Tax Demand Due to Mismatch Between 26AS and GSTR-3B, Orders Reconsideration on Grounds of Breach of Natural Justice

    Bhagawan Dass Arora & Co. Pvt. Ltd. Vs. The Assistant Commissioner (ST)

    (2024) TaxCorp(IDT) 9395 (HC-MADRAS)

  10. AAR · 16 Aug 2024
    Maharashtra AAR Rules Training Services by National Flying Training Institute Exempt from GST

    In the matter of National Flying Training Institute Private Limited

    (2024) TaxCorp(IDT) 9394 (AAR)

  11. AAR · 16 Aug 2024
    Maharashtra AAR Rules Leasing of Land for Commercial Use by MMRC is Taxable Under GST

    In the matter of Maharashtra Metro Rail Corporation Ltd.

    (2024) TaxCorp(IDT) 9393 (AAR)

  12. Karnataka High Court · 14 Aug 2024
    Karnataka High Court Grants Interim Relief to ITC Ltd in Writ Challenging Clarification on Namkeen (Bingo)

    ITC ltd Vs UNION OF INDIA

    (2024) TaxCorp(IDT) 9387 (HC-KARNATAKA)

  13. Kerala High Court · 14 Aug 2024
    Kerala High Court Suspends GST Proceedings Against Co-operative Societies, Directs Consideration of Assessee Contentions

    Thiroor Service Co-operative Bank Ltd. vs. The Intelligence Officer

    (2024) TaxCorp(IDT) 9386 (HC-KERALA)

  14. Kerala High Court · 14 Aug 2024
    Kerala HC Quashes Tax Demand on Wrongly Availed ITC, Recognizes Assessee's Voluntary Rectification Efforts

    Kurian Tharayil Sabu Vs State Tax Officer

    (2024) TaxCorp(IDT) 9385 (HC-KERALA)

  15. Patna High Court · 14 Aug 2024
    Patna HC Grants Interim Stay on Assessment Order, Clarifies Limitation Period for Demand and Recovery Proceedings Under GST

    S.S. Enterprises vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9384 (HC-PATNA)

  16. Calcutta High Court · 14 Aug 2024
    Madras HC Sets Aside Order Alleging Excess Input Tax Credit (ITC) Availment, Directs Assistant Commissioner to Provide Opportunity for Personal Hearing

    Alliance Granimarmo Pvt Ltd. vs. The Assistant Commissioner

    (2024) TaxCorp(IDT) 9383 (HC-CALCUTTA)

  17. Calcutta High Court · 14 Aug 2024
    Allahabad HC Directs Release of Vehicle and Goods, Finds 'Intention to Evade Tax' Not Supported by Facts; Penalization for Bonafide Mistake Challenged

    Kumar Cargo Solution Vs. State of UP & Ors.

    (2024) TaxCorp(IDT) 9382 (HC-CALCUTTA)

  18. Madras High Court · 14 Aug 2024
    Madras HC Quashes Order on Reverse Charge Mechanism (RCM) Liability and Trade Payables Due to Non-Application of Mind and Non-Consideration of Reply to SCN

    Paramount Shipping Services Pvt. Ltd. Vs. Assistant Commissioner (ST)

    (2024) TaxCorp(IDT) 9381 (HC-MADRAS)

  19. Calcutta High Court · 14 Aug 2024
    Calcutta High Court Directs Assessee to File Appeal Under Section 107 in Writ Petition Challenging Detention or Seizure Notice

    Rajda Industries & Exports Private Limited & Anr. Vs. The State of West Bengal & Ors.

    (2024) TaxCorp(IDT) 9380 (HC-CALCUTTA)

  20. Delhi High Court · 14 Aug 2024
    Delhi HC Sets Aside Order Demanding Tax with Interest and Penalty, Citing Lack of Consideration for Assessee's Contentions

    Sree Ananta EXIM Vs. Union of India & Ors.

    (2024) TaxCorp(IDT) 9379 (HC-DELHI)

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