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Landmark Rulings

GST landmark rulings

5,402 rulings

  1. Delhi High Court · 15 Mar 2024
    HC - Delhi HC Modifies GST Registration Cancellation Order to Date of Assessee's Demise, Emphasizes Need for Objective Criteria.

    Krishan Mohan vs. Commissioner of GST and Anr.

    (2024) TaxCorp(IDT) 8783 (HC-DELHI)

  2. Madras High Court · 15 Mar 2024
    HC - Madras HC Quashes GST Assessment Order for Disregarding Assessee's Reply, Directs Fresh Adjudication with Reasonable Opportunity.

    Bhagyam Exports vs. Assistant Commissioner

    (2024) TaxCorp(IDT) 8782 (HC-MADRAS)

  3. AAR · 15 Mar 2024
    Tamil Nadu AAR: No ITC on Cement, Steel, and Architect Services Used for Constructing Godown Meant for Commercial Renting.

    In the matter of Suswani Foundations Pvt Ltd.

    (2024) TaxCorp(IDT) 8781 (AAR)

  4. AP High Court · 15 Mar 2024
    HC - Andhra Pradesh High Court Restrains Coercive Steps Against Puneeth Kothapa in GST Evasion Case.

    Puneet Kothapa vs. The State of Andhra Pradesh

    (2024) TaxCorp(IDT) 8780 (HC-AP)

  5. Gauhati High Court · 15 Mar 2024
    Gauhati High Court: Appointed Date Excluded in Computing Limitation Period for Recording Invoices to Claim Transitional GST Credit.

    Surendra Steels Pvt Ltd vs UOI & ors

    (2024) TaxCorp(IDT) 8779 (HC-GAUHATI)

  6. Calcutta High Court · 15 Mar 2024
    Calcutta High Court: Constitutional Courts Must Decide Vires of Statutory Provisions and Circulars, Remands Matter to Single Judge.

    North East Water Tank Manufacturing Pvt Ltd & Ors vs. Union of India & ors.

    (2024) TaxCorp(IDT) 8778 (HC-CALCUTTA)

  7. Delhi High Court · 15 Mar 2024
    Delhi High Court: Online Appeal Filing Date to be Considered for Condoning Delay, Sets Aside Appellate Order.

    White Mountain Trading Pvt. Ltd vs Additional Commissioner

    (2024) TaxCorp(IDT) 8777 (HC-DELHI)

  8. AAR · 14 Mar 2024
    AAAR - Tamil Nadu AAAR Dismisses Appeal Filed with 920 Days Delay, Clarifies Limits of Appellate Authority's Powers.

    In the matter of Arun Cooling Home

    (2024) TaxCorp(IDT) 8774 (AAR)

  9. AAR · 14 Mar 2024
    AAR - West Bengal AAAR Members Differ on Classification of Jac Olivol Oil: Medicament or Skincare Product?

    In the matter of Indranil Chatterjee

    (2024) TaxCorp(IDT) 8773 (AAR)

  10. AAR · 14 Mar 2024
    AAR - Tamil Nadu AAAR Admits Appeal on Two-Wheeler Seat Covers Classification, Condones 21 Days Delay.

    In the matter of Lions Seat Cushions Pvt Ltd.

    (2024) TaxCorp(IDT) 8772 (AAR)

  11. Calcutta High Court · 13 Mar 2024
    HC - Calcutta HC Declines to Interfere with Prohibitory Order, Advises Assessee to Seek Provisional Release under GST Act.

    Kanak Timber House & Anr. vs. Assistant Commissioner of Sales Tax & Ors.

    (2024) TaxCorp(IDT) 8768 (HC-CALCUTTA)

  12. Allahabad High Court · 13 Mar 2024
    HC - Allahabad HC Laments Revenue's Inconsistent Approach in Arbitrary Withholding of Samsung India's Refund Claim.

    Samsung India Electronics Pvt Ltd vs. State of U.P. and Ors.

    (2024) TaxCorp(IDT) 8767 (HC-ALLAHABAD)

  13. AAR · 13 Mar 2024
    AAAR - Oil Dispensing Ration Shops Exempt from GST Liabilities: AAAR Overturns AAR Decision.

    In the matter of Chanchal Saha

    (2024) TaxCorp(IDT) 8766 (AAR)

  14. Madras High Court · 12 Mar 2024
    HC - Madras HC Restores GST Registration Subject to Filing of Returns and Payment of Dues.

    Amirthalingam Thilagavathy Vs. The Superintendent

    (2024) TaxCorp(IDT) 8760 (HC-MADRAS)

  15. Calcutta High Court · 12 Mar 2024
    HC - Calcutta HC Directs Authorities to Facilitate Filing of TRAN-1 and TRAN-2 Forms for Rectification of Mistakes.

    Calcutta Radio Service Pvt Ltd vs. Union of India & ors.

    (2024) TaxCorp(IDT) 8758 (HC-CALCUTTA)

  16. Allahabad High Court · 12 Mar 2024
    HC - Allahabad HC Quashes Penalty for Minor Typographical Error in E-way Bill, Cites Lack of Intention to Evade Tax.

    Deco Plywood Industries vs. State of U.P. & 2 Ors.

    (2024) TaxCorp(IDT) 8756 (HC-ALLAHABAD)

  17. Calcutta High Court · 12 Mar 2024
    HC - Calcutta HC Deems Non-Consideration of Extension Application for Reply as 'Colorable Exercise of Power'.

    Anurag Garodia vs. The Assistant Commissioner of State Tax & Ors

    (2024) TaxCorp(IDT) 8755 (HC-CALCUTTA)

  18. AAR · 11 Mar 2024
    AAR - Kerala AAR Exempts Renting of Passenger Vehicles to State Road Transport Corporation.

    In the matter of Maha Voyage LLP

    (2024) TaxCorp(IDT) 8753 (AAR)

  19. Calcutta High Court · 11 Mar 2024
    HC - Calcutta HC Quashes Demand Order, Directs Revenue to Consider Assessee's Extension Application.

    Pioneer Co-operative Bank Car Parking Servicing and Constructions Society Ltd vs. Senior Joint Commissioner

    (2024) TaxCorp(IDT) 8751 (HC-CALCUTTA)

  20. Madras High Court · 11 Mar 2024
    HC - Madras HC Quashes GST Demand Based on Pan-India Revenue and Expenditure Figures, Remands Matter.

    Ralco Synergy Pvt Ltd vs. The Joint Commissioner of State Tax and Ors.

    (2024) TaxCorp(IDT) 8750 (HC-MADRAS)

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