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Landmark Rulings

GST landmark rulings

5,402 rulings

  1. Madras High Court · 22 Mar 2024
    Madras High Court: Hostel Services to Girls/Working Women Amount to 'Residential Dwelling', Quashes AAR Ruling.

    Thai Mookambikaa Ladies Hostel vs. UOI

    (2024) TaxCorp(IDT) 8807 (HC-MADRAS)

  2. Delhi High Court · 22 Mar 2024
    HC - Delhi High Court Sets Aside GST Demand Order for Non-Application of Mind by Proper Officer.

    Jai Optical Vs. Govt of NCT of Delhi and Ors.

    (2024) TaxCorp(IDT) 8806 (HC-DELHI)

  3. Madras High Court · 22 Mar 2024
    HC - Madras High Court Remands Exemption Eligibility Case for Reconsideration in Light of Relevant Notifications.

    The Tiruchengode Agricultural Producers, Co-op. Marketing Society Ltd. vs. State Tax Officer

    (2024) TaxCorp(IDT) 8805 (HC-MADRAS)

  4. Madras High Court · 22 Mar 2024
    HC - Madras HC Quashes Assessment Orders Due to Lower ITC Claim Than Reflected in Auto-Populated GSTR-2A.

    Vijaykumar vs. The State Tax Officer

    (2024) TaxCorp(IDT) 8804 (HC-MADRAS)

  5. Madras High Court · 22 Mar 2024
    HC - Court Declines Jurisdiction in Writ Against Assessment Order under CGST Act.

    Engineering Projects India Ltd vs. The Additional Commissioner

    (2024) TaxCorp(IDT) 8802 (HC-MADRAS)

  6. Madras High Court · 22 Mar 2024
    HC - Madras High Court Orders Re-examination of ITC Reversal Controversy Due to Contradictions in GST Returns.

    Adhilakshmi Agencies vs. The Assistant Commissioner (ST)

    (2024) TaxCorp(IDT) 8801 (HC-MADRAS)

  7. AAR · 20 Mar 2024
    AAAR - Tamil Nadu AAAR Remands Case to AAR for Deciding on Treating FTWZ as a 'Customs Bonded Warehouse'.

    In the matter of Haworth India Pvt. Ltd.

    (2024) TaxCorp(IDT) 8800 (AAR)

  8. AAR · 20 Mar 2024
    AAAR - Tamil Nadu AAAR Sets Aside AAR Ruling, Remands Case for Fresh Consideration Due to Non-Sharing of DGGI Investigation Letter.

    In the matter of TamilNadu Nurses and Midwives Council

    (2024) TaxCorp(IDT) 8799 (AAR)

  9. Kerala High Court · 22 Mar 2024
    HC - Kerala High Court Permits Import of Life-Saving Drug 'Risdiplam' Without GST Payment.

    Amrutha S. vs. UOI & Ors.

    (2024) TaxCorp(IDT) 8798 (HC-KERALA)

  10. Delhi High Court · 22 Mar 2024
    HC - Delhi High Court Quashes Assessment for Non-Application of Mind on Assessee's Reply to Show Cause Notice Explaining ITC Claims.

    Mother Dairy Fruit and Vegetable Pvt Ltd vs Sales Tax Officer

    (2024) TaxCorp(IDT) 8797 (HC-DELHI)

  11. Madras High Court · 22 Mar 2024
    HC - Madras High Court Quashes Assessment Order for Lack of Reasoning in Rejecting Assessee's Reply.

    Vimal Traders vs The Assistant Commissioner (State Tax)

    (2024) TaxCorp(IDT) 8796 (HC-MADRAS)

  12. Allahabad High Court · 20 Mar 2024
    HC - Allahabad High Court Rules on Interpreting Disjunctive Conjunction 'Or', Mandates Opportunity of 'Personal Hearing' in GST Assessments

    Shree Sai Palace vs State of U.P. & ors

    (2024) TaxCorp(IDT) 8795 (HC-ALLAHABAD)

  13. Calcutta High Court · 20 Mar 2024
    HC - Allahabad HC Allows Vivo India's Writ, Calls Assessing Authority's Refusal to Apply Mind 'Erroneous'.

    Vivo Mobile India Pvt. Ltd. vs. Joint Commissioner CGST & 4 Ors.

    (2024) TaxCorp(IDT) 8794 (HC-CALCUTTA)

  14. Gauhati High Court · 19 Mar 2024
    HC - Gauhati High Court Orders Probe into Fabricated GSTIN of Winning Bidder in Simla Market Tender.

    Karuna Deury vs State of Assam & ors

    (2024) TaxCorp(IDT) 8790 (HC-GAUHATI)

  15. Allahabad High Court · 19 Mar 2024
    HC - Allahabad High Court Overturns GST Registration Denial Post-NCLT Resolution Plan Approval.

    K V Developers Pvt. Ltd. vs. State of U.P. & 2 Ors.

    (2024) TaxCorp(IDT) 8789 (HC-ALLAHABAD)

  16. Bombay High Court · 21 Mar 2024
    HC - Bombay HC Allows Rectification of Bona Fide Invoice Filing Errors in GSTR-1 Where No Revenue Loss Occurred.

    NRB Bearings Ltd. VS Commissioner of State Tax

    (2024) TaxCorp(IDT) 8788 (HC-BOMBAY)

  17. Delhi High Court · 21 Mar 2024
    HC - Delhi HC Rules Non-Compliance with Timeline for GST Registration Cancellation Order as 'Directory', Not 'Mandatory'.

    Fayiz Nangaparambil vs. UOI & Anr.

    (2024) TaxCorp(IDT) 8787 (HC-DELHI)

  18. AAR · 18 Mar 2024
    AAR - GST on Ancillary Charges: Tamil Nadu AAR Rules Against DISCOMs.

    In the matter of Tamil Nadu Generation and Distribution Corporation Ltd

    (2024) TaxCorp(IDT) 8786 (AAR)

  19. Gujarat High Court · 18 Mar 2024
    HC - Gujarat HC Grants Bail to Accused in GST Invoice Fraud Case, Emphasizes Right to Bail Pending Trial.

    Jatinbhai Prafulbhai Kakkad vs. State of Gujarat & Anr.

    (2024) TaxCorp(IDT) 8785 (HC-GUJARAT)

  20. MP High Court · 18 Mar 2024
    HC - Madhya Pradesh HC Dismisses Writ Challenging GST and Excise Demand SCNs on Cigarette Manufacturing, Cites Availability of Alternate Remedy.

    Elora Tobacco Co. Ltd. Vs. UOI

    (2024) TaxCorp(IDT) 8784 (HC-MP)

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