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Landmark Rulings

GST landmark rulings

5,402 rulings

  1. AAR · 08 Jul 2024
    Karnataka AAR : E&Y's Corporate Tax Return Filing Services to Water Supply & Sewerage Board Taxable

    In the matter of Ernst and Young LLP

    (2024) TaxCorp(IDT) 9253 (AAR)

  2. Gujarat High Court · 05 Jul 2024
    Gujarat HC Sets Aside Order Demanding Tax and Penalty of Rs. 18 Lakhs in Form GST MOV-09, Citing Lack of Jurisdiction Due to Absence of 'Main' or 'No' Intention to Transfer Goods Without Accounting.

    Landmark Cars Pvt. Ltd. vs. UOI

    (2024) TaxCorp(IDT) 9249 (HC-GUJARAT)

  3. Gujarat High Court · 05 Jul 2024
    Gujarat HC Sets Aside Levy of Interest and Penalty on CEAT Ltd. for E-way Bill Procedural Lapse

    CEAT Ltd. Vs. State of Gujarat & Anr.

    (2024) TaxCorp(IDT) 9248 (HC-GUJARAT)

  4. Calcutta High Court · 05 Jul 2024
    Calcutta HC Orders Re-determination of Goods Value for E-way Bill Requirement in Job Work Contract Case

    Gopal Nondy vs. Assistant Commissioner of State Tax

    (2024) TaxCorp(IDT) 9247 (HC-CALCUTTA)

  5. Calcutta High Court · 05 Jul 2024
    Calcutta HC halts GST recovery on ITC, notes supplier's closure & past compliance up to 2018-19

    Asian Hotels (East) Ltd & Anr vs. The Deputy Commissioner of State Tax & Ors.

    (2024) TaxCorp(IDT) 9246 (HC-CALCUTTA)

  6. Gujarat High Court · 05 Jul 2024
    Gujarat HC grants refund to tile exporter applying COVID time extension, quashes 'time-barred' denial

    Qutone Ceramic Pvt. Ltd. vs. Commissioner (Appeals) GST, Central Excise

    (2024) TaxCorp(IDT) 9245 (HC-GUJARAT)

  7. Karnataka High Court · 05 Jul 2024
    Karnataka HC: Amended Rule 108(3) on appeal date retrospective, remits refund denial for fresh look

    Hitachi Energy India Ltd. vs. State of Karnataka

    (2024) TaxCorp(IDT) 9244 (HC-KARNATAKA)

  8. AAR · 04 Jul 2024
    Andhra Pradesh AAR Rules: Liquidated Damages for Contract Breach/Non-Performance Assessable Like Principal Supply Under GST

    In the matter of Transmission Corporation of Andhra Pradesh Ltd.

    (2024) TaxCorp(IDT) 9241 (AAR)

  9. Bombay High Court · 04 Jul 2024
    Bombay High Court Upholds ITC Denial: Breakwater Wall Not 'Plant and Machinery' Under GST

    Konkan LNG Ltd vs. The Commissioner of State Tax and Ors.

    (2024) TaxCorp(IDT) 9240 (HC-BOMBAY) · Section 17(5)

  10. Calcutta High Court · 04 Jul 2024
    Calcutta High Court Rules: Tax Payment During Search/Investigation Prior to Ascertainment 'Definitely Not Voluntary'

    ATR Malleable Casting Private Limited & Ors. Vs. Inspector of Central Taxes

    (2024) TaxCorp(IDT) 9239 (HC-CALCUTTA)

  11. AP High Court · 04 Jul 2024
    Telangana High Court Mandates Natural Justice Principles Before Blocking Electronic Credit Ledger Under GST

    Bhavani Oxides & ors vs State of Telangana & ors

    (2024) TaxCorp(IDT) 9238 (HC-AP)

  12. AAR · 03 Jul 2024
    Andhra Pradesh AAR Rules: 5% GST Applicable on Essential Spares Forming 'Parts' of Warships/Submarines

    In the matter of Hindustan Shipyard Ltd.

    (2024) TaxCorp(IDT) 9237 (AAR)

  13. AAR · 03 Jul 2024
    Andhra Pradesh AAR Rules: Treated Sewerage Water Supplied to Industries Exempt from GST

    In the matter of Greater Visakhapatnam Smart City Corporation Ltd

    (2024) TaxCorp(IDT) 9236 (AAR)

  14. AAR · 03 Jul 2024
    AP AAR: Aggregate supply & royalty recovery separate, not composite/mixed supply; 18% GST on royalty

    In the matter of R.V. Minerals.

    (2024) TaxCorp(IDT) 9235 (AAR)

  15. Kerala High Court · 02 Jul 2024
    Kerala High Court Upholds Assessee's Right to Input Tax Credit, Directs Deputy Commissioner to Reconsider Claim

    Super Decor Vs. Deputy Commissioner of State Tax & Ors.

    (2024) TaxCorp(IDT) 9232 (HC-KERALA)

  16. Madras High Court · 02 Jul 2024
    Madras HC Sets Aside Order Demanding Tax from Octogenarian Assessee, Directs Remittance of 10% of Disputed Tax Demand

    Tvl. Samikannu Mariappan vs. The State Tax Officer (ST) & Anr.

    (2024) TaxCorp(IDT) 9231 (HC-MADRAS)

  17. Kerala High Court · 02 Jul 2024
    Kerala HC Modifies Single Judge's Order, Disallows Transition of Un-adjusted TDS as Unutilized ITC

    Fins Engineering and Contractors vs. Superintendent

    (2024) TaxCorp(IDT) 9230 (HC-KERALA)

  18. Karnataka High Court · 02 Jul 2024
    Karnataka HC Allows Route Alteration in Goods Transportation, Upholds Trader's Freedom to Choose

    The Joint Commissioner of Commercial Taxes (Appeals) vs. Transways India Transport

    (2024) TaxCorp(IDT) 9229 (HC-KARNATAKA)

  19. CCI · 02 Jul 2024
    CCI Orders Multiplex to Deposit Rs. 88 Lakhs for Profiteering by Not Reducing Ticket Prices Post GST Rate Cut

    DGAP & Anr. vs. Asian Radhika Multiplex

    (2024) TaxCorp(IDT) 9228 (CCI)

  20. CCI · 02 Jul 2024
    CCI Directs Multiplex to Deposit Rs. 42 Lakhs for Profiteering by Not Reducing Ticket Prices Post GST Rate Cut

    DGAP & Anr. vs. Asian GPR Multiplex

    (2024) TaxCorp(IDT) 9227 (CCI)

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