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Landmark Rulings

GST landmark rulings

5,402 rulings

  1. Delhi High Court · 01 Mar 2024
    HC - Delhi High Court Sets Precedent: GST Registration Cancellation Effective from SCN Date, Not Retrospectively.

    Himanshu Goyal vs. Principal Commissioner State GST

    (2024) TaxCorp(IDT) 8712 (HC-DELHI)

  2. Gujarat High Court · 01 Mar 2024
    HC - Gujarat High Court Sanctions IGST Refund on Ocean Freight, Upholding Supreme Court's Unconstitutionality Verdict.

    Jupiter Comtex Pvt Ltd vs. Union of India

    (2024) TaxCorp(IDT) 8711 (HC-GUJARAT)

  3. Madras High Court · 29 Feb 2024
    HC - Madras High Court Quashes Assessment Classifying 'Harpic' and 'Lizol' Under 28% GST Slab, Cites 'Non-Application of Mind'.

    Reckitt Benckiser (India) Ltd. vs. State of Tamil Nadu & Anr.

    (2024) TaxCorp(IDT) 8708 (HC-MADRAS)

  4. Allahabad High Court · 28 Feb 2024
    No penalty for carrying e-invoice without signature absent challenge to EWB-authenticity

    Hemant Taneja vs State of U.P. and 3 others

    (2024) TaxCorp(IDT) 8705 (HC-ALLAHABAD)

  5. AAR · 28 Feb 2024
    AAR - Tamil Nadu AAR Rules Bio-Mining Waste and Site Remediation Services to Tumakaru City Corporation GST-Exempt as Pure Services.

    In the matter of Gorantla Geosynthetics Pvt Ltd

    (2024) TaxCorp(IDT) 8704 (AAR)

  6. AAR · 28 Feb 2024
    AAR - Tamil Nadu AAR Classifies Types of Float Glass Under Various Customs Tariff Headings.

    In the matter of Float Glass Centre

    (2024) TaxCorp(IDT) 8702 (AAR)

  7. AAR · 28 Feb 2024
    AAR - Tamil Nadu AAR Classifies Fuel Injection Pump Parts Under Residuary Entry at 18% IGST.

    In the matter of Delphi TVS Technologies Ltd

    (2024) TaxCorp(IDT) 8701 (AAR)

  8. AAR · 28 Feb 2024
    AAR - Tamil Nadu AAR Clarifies GST Rate for Contracted Food Services to Industrial Workers.

    In the matter of Jothi Catering Services.

    (2024) TaxCorp(IDT) 8700 (AAR)

  9. AAR · 27 Feb 2024
    AAR - Rajasthan AAAR Upholds 18% GST on EPC Contracts for Oil & Gas Infrastructure as Construction Services.

    In the matter of Kalpataru Projects International Ltd.

    (2024) TaxCorp(IDT) 8699 (AAR)

  10. AAR · 27 Feb 2024
    AAAR - Rajasthan AAAR Clarifies Coaching Services Bundled with Student Kits as Composite Supply.

    In the matter of Resonance Edventures Limited

    (2024) TaxCorp(IDT) 8697 (AAR)

  11. Madras High Court · 27 Feb 2024
    HC - Madras High Court Annuls Tax Assessment Order for Lack of Personal Hearing Opportunity.

    Natural Remedies Pvt. Ltd vs Joint Commissioner of State Tax

    (2024) TaxCorp(IDT) 8696 (HC-MADRAS)

  12. Madras High Court · 27 Feb 2024
    HC - Madras High Court Orders Fresh Assessment, Mandates Assessee to Validate Transaction Authenticity.

    Yashwin Enterprises vs. The Deputy Commissioner & Ors.

    (2024) TaxCorp(IDT) 8695 (HC-MADRAS)

  13. Madras High Court · 27 Feb 2024
    HC - Madras HC Quashes Unreasoned Order Levying Tax, Remands Matter for Reconsideration.

    Rainbow Stones Pvt Ltd vs. The Assistant Commissioner

    (2024) TaxCorp(IDT) 8693 (HC-MADRAS)

  14. AAR · 27 Feb 2024
    Karnataka AAR: Supply of Tree Pruners Used as 'Agricultural Tool' Exempt from GST under Notification No. 2/2017-CT(R).

    In the matter of Global Marketing

    (2024) TaxCorp(IDT) 8691 (AAR)

  15. AAR · 27 Feb 2024
    AAR - Karnataka AAR: GST Exemption on Composite Supply of Healthcare Services to In-Patients, but Not on Training Fees for Nurses and Psychologists.

    In the matter of Spandana Rehabilitation Research and Training Centre Pvt Ltd

    (2024) TaxCorp(IDT) 8690 (AAR)

  16. AAR · 23 Feb 2024
    AAR - Original Seat Covers Supplied with Vehicles Classified as Integral Parts, Taxable at 28% under HSN 8708.

    In the matter of Saddles International Automotive & Aviation Interiors Pvt Ltd.

    (2024) TaxCorp(IDT) 8683 (AAR)

  17. Delhi High Court · 23 Feb 2024
    HC - Delhi High Court Sets Aside Demand Order Due to Non-Communication of SCN Hearing to Assessee.

    Babaji Bags vs UOI

    (2024) TaxCorp(IDT) 8682 (HC-DELHI)

  18. Madras High Court · 23 Feb 2024
    HC - Madras High Court Declines to Grant Relief from Pre-Deposit Requirement, Condones Delay in Appeal Filing.

    Annai Food Products Pvt Ltd vs. The Additional Commissioner

    (2024) TaxCorp(IDT) 8681 (HC-MADRAS)

  19. Allahabad High Court · 23 Feb 2024
    HC - Allahabad High Court Upholds Penalty for E-Way Bill Non-Availability During Interception, Cites Absence of Explanation.

    Akhilesh Traders vs. State of U.P. and Ors.

    (2024) TaxCorp(IDT) 8680 (HC-ALLAHABAD)

  20. Delhi High Court · 23 Feb 2024
    Delhi HC: GST Registration Cannot be Cancelled Retrospectively Without Proper Reasons.

    EM Power Engineering Private Limited vs Central Board of Indirect Taxes And Customs & ors.

    (2024) TaxCorp(IDT) 8679 (HC-DELHI)

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