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Landmark Rulings

GST landmark rulings

5,402 rulings

  1. AAR · 08 Mar 2024
    AAR - Petrol Pump Operator Eligible for Proportional ITC on Licence Fee Recovery for Leasing Equipment.

    In the matter of Kwality Auto Services

    (2024) TaxCorp(IDT) 8749 (AAR)

  2. Allahabad High Court · 08 Mar 2024
    HC - Allahabad HC Allows Release of Seized Goods on Furnishing 200% Security of Tax Payable.

    Green India vs. State of U.P. and Anr.

    (2024) TaxCorp(IDT) 8745 (HC-ALLAHABAD)

  3. Madras High Court · 08 Mar 2024
    HC - Madras HC Quashes Assessment Against Insurance Co. Citing 'Patent Errors' in GST Rate and Turnover Calculation.

    Future General India Insurance Co. Ltd. vs. The Assistant Commissioner & Ors.

    (2024) TaxCorp(IDT) 8744 (HC-MADRAS)

  4. Delhi High Court · 08 Mar 2024
    HC - Delhi HC Restores GST Registration Retrospectively, Outlines Criteria for Cancellation.

    Salasar Trading Company vs. Principal Commissioner GST

    (2024) TaxCorp(IDT) 8743 (HC-DELHI)

  5. Jharkhand High Court · 08 Mar 2024
    HC - Delhi HC Quashes Demands Imposed Without Considering SCN Reply, Remands for Fresh Adjudication.

    Max Healthcare Institute Ltd vs. Union of India & Ors.

    (2024) TaxCorp(IDT) 8742 (HC-JHARKHAND)

  6. Jharkhand High Court · 08 Mar 2024
    HC - Jharkhand HC Quashes Refund Rejection Order Lacking DIN, Remands Matter for Personal Hearing.

    ESL Steel Limited vs Principal Commissioner, Central Goods and Service Tax & Central Excise

    (2024) TaxCorp(IDT) 8741 (HC-JHARKHAND)

  7. Delhi High Court · 08 Mar 2024
    HC - Delhi HC Reinstates GST Registration, Quashes Cancellation Order Due to Ambiguity.

    Sanjay Kumar vs UOI & anr.

    (2024) TaxCorp(IDT) 8740 (HC-DELHI)

  8. Allahabad High Court · 08 Mar 2024
    HC - Allahabad High Court Quashes Penalty for Non-Extension of E-Way Bill, Considers Slow Movement Due to Faulty Engine.

    Riadi Steels LLP vs. State of U.P. and Ors.

    (2024) TaxCorp(IDT) 8739 (HC-ALLAHABAD)

  9. Bombay High Court · 06 Mar 2024
    HC - Bombay High Court Directs Expeditious Disposal of Show Cause Notice in Light of Canon India Judgment.

    Laxmi Organic Industries Ltd. vs. UOI & Ors.

    (2024) TaxCorp(IDT) 8729 (HC-BOMBAY)

  10. AP High Court · 05 Mar 2024
    HC - Taxpayer's Pre-SCN Tax Payment Deemed Conclusion of GST Proceedings, Rules Telangana HC.

    Rays Power Infra Pvt Ltd vs. Superintendent of Central Tax

    (2024) TaxCorp(IDT) 8725 (HC-AP)

  11. Rajasthan High Court · 05 Mar 2024
    HC - Rajasthan High Court Denies Absolute Stay on Demand Against HUL, Tata for Failure to Prove ITC Reversal.

    Hindustan Unilever Ltd vs UOI & ors.

    (2024) TaxCorp(IDT) 8724 (HC-RAJASTHAN)

  12. AAR · 04 Mar 2024
    No ITC Eligible for IGST Paid Post Misclassification Discovery During Audit

    In the matter of Mitsubishi Electric India Pvt Ltd

    (2024) TaxCorp(IDT) 8722 (AAR)

  13. Bombay High Court · 04 Mar 2024
    HC - Bombay HC Seeks GST Council's Assistance on ISDs' Entitlement to Transition Undistributed Credit.

    Siemens Ltd. & Ors. vs. UOI

    (2024) TaxCorp(IDT) 8721 (HC-BOMBAY)

  14. AAR · 04 Mar 2024
    Karnataka AAR: E-Commerce Operator Providing Platform for Gold Distribution Liable to Collect TCS

    In the matter of Changejar Technologies Pvt Ltd

    (2024) TaxCorp(IDT) 8720 (AAR)

  15. AAR · 04 Mar 2024
    Pre-packaged and Labelled Rice Attracts GST, Irrespective of Domestic Sale or Export.

    In the matter of Sarla Foods Private Limited

    (2024) TaxCorp(IDT) 8719 (AAR)

  16. Madras High Court · 04 Mar 2024
    HC - Madras High Courtdirects Assessing Authority to Consider Material Placed by Assessee in Motor-Parts Classification Dispute

    SL Lumax Ltd vs. Deputy Commissioner of State Taxes

    (2024) TaxCorp(IDT) 8718 (HC-MADRAS)

  17. Gujarat High Court · 04 Mar 2024
    HC - Gujarat HC Allows Regular Bail to Assessee, Overturns Sessions Court's Dismissal Considering Nature and Gravity of Allegations.

    Parag Nathalal Haria vs. State of Gujarat

    (2024) TaxCorp(IDT) 8717 (HC-GUJARAT)

  18. Madras High Court · 01 Mar 2024
    HC - Madras High Court Overturns Assessment Orders Denying ITC, Emphasizes Comprehensive Review Beyond GSTR-3B Filings.

    Sri Shanmuga Hardwares Electricals vs. The State Tax Officer

    (2024) TaxCorp(IDT) 8716 (HC-MADRAS)

  19. Allahabad High Court · 01 Mar 2024
    HC - Allahabad High Court Overturns Penalty for E-Way Bill Expiry, Citing Absence of Tax Evasion Intent.

    Kay Pan Fragrance Pvt. Ltd. Vs State of U.P. and 4 ors

    (2024) TaxCorp(IDT) 8715 (HC-ALLAHABAD)

  20. Delhi High Court · 01 Mar 2024
    HC - Delhi HC Enforces Taxpayers' Right to Fair Hearing, Remands Case Due to Flawed Procedure.

    Emco Cables (India) Pvt Ltd vs. Union of India and Ors.

    (2024) TaxCorp(IDT) 8713 (HC-DELHI)

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