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Landmark Rulings

GST landmark rulings

5,402 rulings

  1. AAR · 13 Feb 2024
    West Bengal AAR Clarifies Taxability on Printing and Supply of Educational Materials to JCERT and Government Bodies

    In the matter of Swapna Printing Works Pvt Ltd

    (2024) TaxCorp(IDT) 8635 (AAR)

  2. Gauhati High Court · 13 Feb 2024
    Gauhati High Court Overturns Disqualification of Bidder for Lack of GST Certificate, Citing Turnover Threshold

    Nazimuddin Ahmed vs The Principal Secretary and 3 Ors

    (2024) TaxCorp(IDT) 8634 (HC-GAUHATI)

  3. Calcutta High Court · 13 Feb 2024
    HC - Calcutta HC Sets Aside Penalty and Detention in Absence of 'Intention to Evade Tax'.

    Mohammad Shamasher vs The State of West Bengal & Ors.

    (2024) TaxCorp(IDT) 8633 (HC-CALCUTTA)

  4. Delhi High Court · 13 Feb 2024
    HC - Delhi HC Questions Appellate Order Denying Refund, Directs Fresh Decision with Speaking Order.

    GS Exim International LLP vs Commissioner

    (2024) TaxCorp(IDT) 8632 (HC-DELHI)

  5. Bombay High Court · 13 Feb 2024
    HC - Bombay HC Sets Aside Rejection of Online Refund Application, Factors in Supreme Court's Suo Motu Extension of Limitation.

    Trafigura Global Services Pvt Ltd. vs. Pr. Commissioner, CGST & Central Excise

    (2024) TaxCorp(IDT) 8631 (HC-BOMBAY)

  6. AAR · 13 Feb 2024
    Karnataka AAR Clarifies: GST Applies to Fees for Practical Training of Nurses and Psychologists

    In the matter of Spandana Pharma

    (2024) TaxCorp(IDT) 8630 (AAR)

  7. AAR · 13 Feb 2024
    Telangana AAR Rules: AIIMS Deemed Ineligible for Exemption on 'Pure Services'

    In the matter of All India Institute Of Medical Sciences

    (2024) TaxCorp(IDT) 8629 (AAR)

  8. Madras High Court · 13 Feb 2024
    Madras HC Quashes Assessment Orders for Non-Application of Mind; Directs Reconsideration

    SIP Academy India Pvt. Ltd. vs. State Tax Officer

    (2024) TaxCorp(IDT) 8628 (HC-MADRAS)

  9. Madras High Court · 13 Feb 2024
    HC - Madras HC Quashes Assessment Order, Remands for Fresh Order Due to Lack of Reasoning.

    A D. Jeyaveerapandia Nadar & Bros. Vs The State Tax Officer

    (2024) TaxCorp(IDT) 8627 (HC-MADRAS)

  10. Gujarat High Court · 13 Feb 2024
    HC - Gujarat HC Dismisses Revenue's Petition to Cancel Bail, Upholds Settled Principles of Law.

    State of Gujarat vs. Mitesh Dilipbhai Setpal

    (2024) TaxCorp(IDT) 8626 (HC-GUJARAT)

  11. AAR · 12 Feb 2024
    West Bengal AAAR Rules Cargo Handling Services for Imported 'Dal' Not Exempt from GST

    In the matter of Sona Ship Management Pvt Ltd

    (2024) TaxCorp(IDT) 8622 (AAR)

  12. AAR · 12 Feb 2024
    West Bengal AAAR Rules ITC Not Available for Warehouse Construction Under CGST Act

    In the matter of Mindrill Systems and Solutions Pvt Ltd

    (2024) TaxCorp(IDT) 8621 (AAR)

  13. Gujarat High Court · 09 Feb 2024
    HC - Gujarat High Court Grants Bail to Applicant Accused of Fraudulent ITC Claims Under Stringent Conditions.

    Hitesh Prabhudas Lodhiya vs. State of Gujarat

    (2024) TaxCorp(IDT) 8618 (HC-GUJARAT)

  14. Calcutta High Court · 09 Feb 2024
    Calcutta High Court Quashes 200% Penalty for E-Way Bill Lapse, Citing Absence of Tax Evasion Intent

    Saraf Trexim Ltd vs Deputy Commissioner of State Tax and Ors.

    (2024) TaxCorp(IDT) 8617 (HC-CALCUTTA)

  15. AP High Court · 08 Feb 2024
    HC - Telangana HC Quashes Mechanically Issued Show Cause Notice Under GST Act.

    Glaxosmithkline Consumer Health Care Ltd vs. The Deputy Commissioner (State Tax)

    (2024) TaxCorp(IDT) 8614 (HC-AP)

  16. Madras High Court · 08 Feb 2024
    Madras High Court Upholds SCN under Section 74 of CGST Act, Dismisses Assessee's Challenge

    ABT Ltd vs. The Additional Commissioner of GST & Central Excise

    (2024) TaxCorp(IDT) 8612 (HC-MADRAS) · Section 74

  17. Orissa High Court · 07 Feb 2024
    Orissa High Court Overturns 'Jurisdiction Error' in CGST Act Section 63 Appeal Rejection Case

    Arupa Nanda Dhal vs. Additional Commissioner of State Tax (Appeal) & Ors.

    (2024) TaxCorp(IDT) 8609 (HC-ORISSA)

  18. Chhattisgarh High Court · 07 Feb 2024
    Chhattisgarh High Court Upholds Statutory Appeal Process in Ultratech Cement's GST Dispute

    Ultratech Cement Ltd vs UOI and ors

    (2024) TaxCorp(IDT) 8608 (HC-CHHATTISGARH)

  19. Delhi High Court · 06 Feb 2024
    Delhi High Court Mandates Clarified Order on Interest for Delayed CENVAT Credit Carry Forward in GST Transition

    Console Shipping Services India Pvt Ltd vs. Union of India

    (2024) TaxCorp(IDT) 8604 (HC-DELHI)

  20. Kerala High Court · 06 Feb 2024
    Kerala High Court Paves Way for LPG Bottlers to Claim Refunds Under Inverted Duty Structure

    Malabar Fuel Corp. vs. The Asst. Commissioner of Central Tax

    (2024) TaxCorp(IDT) 8603 (HC-KERALA)

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