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Landmark Rulings

GST landmark rulings

5,402 rulings

  1. Bombay High Court · 04 Jan 2024
    Bombay HC Upholds Fairness in GST Procedures, Orders Fresh SCN on Registration Cancellation

    Ahmed Enterprises vs. Union of India & Ors.

    (2024) TaxCorp(IDT) 8496 (HC-BOMBAY)

  2. Madras High Court · 04 Jan 2024
    Madras High Court Eases Time-Limit Norms for Filing GST Returns Post-Assessment, Upholds Flexibility

    Comfort Shoe Components Vs Assistant Commissioner

    (2024) TaxCorp(IDT) 8495 (HC-MADRAS)

  3. Allahabad High Court · 04 Jan 2024
    Allahabad High Court Quashes Penalties on Minor E-Way Bill Errors, Stresses Lack of Tax Evasion Intent

    Hindustan Herbal Cosmetics vs. State of U.P. and Ors

    (2024) TaxCorp(IDT) 8494 (HC-ALLAHABAD)

  4. Supreme Court · 03 Jan 2024
    Supreme Court Modifies Penalty for E-Way Bill Non-Compliance, Sets Precedent for Inter-Unit Transport of Goods

    Vardan Associates Pvt Ltd vs. Assistant Commissioner of State Tax & Ors.

    (2024) TaxCorp(IDT) 8489 (SC)

  5. Rajasthan High Court · 03 Jan 2024
    Rajasthan HC Overrules AC's Demand for Bank Guarantee, Upholds Solvent Security Requirement for GST Refund

    Raj Kamal Cargo Movers vs The Assistant Commissioner

    (2024) TaxCorp(IDT) 8488 (HC-RAJASTHAN)

  6. AAR · 02 Jan 2024
    Rajasthan AAR Rejects Guar Gum Slurry Classification Application Due to Incomplete Details

    In the matter of Supreme Gums Private Limited

    (2024) TaxCorp(IDT) 8486 (AAR)

  7. AAR · 02 Jan 2024
    Uttar Pradesh AAR Declines Advance Ruling for Land Developer on GST 'Supply' Issue

    In the matter of Spring Infrastructures

    (2024) TaxCorp(IDT) 8485 (AAR)

  8. AAR · 02 Jan 2024
    Rajasthan AAR Rules: Jaipur Development Authority Classified as 'Governmental Authority', Not Eligible for Nil GST Rate

    In the matter of Ramesh Kumar Jorasia (Muskan Construction)

    (2024) TaxCorp(IDT) 8484 (AAR)

  9. AAR · 02 Jan 2024
    Uttar Pradesh AAR Sets GST Rates for Aligarh Smart City Project Works Contract

    In the matter of PPS Builders Pvt Ltd

    (2024) TaxCorp(IDT) 8483 (AAR)

  10. Karnataka High Court · 02 Jan 2024
    Karnataka HC Clarifies Pre-deposit Requirement Excludes Interest, Fine, Penalty in GST Disputes

    S Tejas Arecanut Traders vs. Joint Commissioner of Commercial Taxes

    (2024) TaxCorp(IDT) 8482 (HC-KARNATAKA)

  11. Kerala High Court · 28 Dec 2023
    HC - Kerala HC Annuls GST Assessment Order for Inadequate Response Time, Orders Fresh Review.

    Vadakkoot Chackoo Devassy Vs Assistant State Tax Officer

    (2023) TaxCorp(IDT) 8474 (HC-KERALA)

  12. AAR · 28 Dec 2023
    AAR - Rajasthan AAR Rules: 18% GST on Community Hall Construction for UIT, Effective Jan' 22.

    In the matter of Raghubala Construction Co.

    (2023) TaxCorp(IDT) 8473 (AAR)

  13. AAR · 28 Dec 2023
    AAR - Fluorine-18 Based Cancer Diagnostic Drugs Taxed at 18%: Uttar Pradesh AAR Verdict.

    In the matter of IBA Molecular Imaging (India) P. Ltd.

    (2023) TaxCorp(IDT) 8472 (AAR)

  14. AAR · 28 Dec 2023
    Rajasthan AAR Classifies Stadiometer and Infantometer as Diagnostic Medical Equipment, Taxable at 12% GST

    In the matter of Bhawna Khandelwal

    (2023) TaxCorp(IDT) 8471 (AAR)

  15. Delhi High Court · 28 Dec 2023
    Delhi HC Orders Restoration of GST Registration Post Physical Verification of Business Premises

    Roxy Enterprises vs. UOI & Ors.

    (2023) TaxCorp(IDT) 8470 (HC-DELHI)

  16. Delhi High Court · 28 Dec 2023
    Delhi HC Rules State GST Inspection Doesn't Preclude CGST Investigation

    SANTOSH KUMAR GUPTA PROP. MAHAN POLYMERS vs UNION OF INDIA THROUGH SECRETARY & ORS

    (2023) TaxCorp(IDT) 8469 (HC-DELHI)

  17. Delhi High Court · 28 Dec 2023
    HC - Delhi High Court Orders GST Refund for Sapphire Intrex Amid Non-Issuance of Form GST DRC-04.

    SAPPHIRE INTREX LIMITED vs UNION OF INDIA & ORS

    (2023) TaxCorp(IDT) 8467 (HC-DELHI)

  18. AP High Court · 27 Dec 2023
    Andhra Pradesh High Court Denies SEZ Units Exemption from GST Compensation Cess

    Maithan Alloys Ltd vs UOI

    (2023) TaxCorp(IDT) 8457 (HC-AP)

  19. Delhi High Court · 27 Dec 2023
    Delhi High Court Grants GST Refund Despite Delay, Acknowledges Initial GST Rollout Challenge

    Sethi Sons (India) vs. Assistant Commissioner & Ors.

    (2023) TaxCorp(IDT) 8456 (HC-DELHI)

  20. Karnataka High Court · 26 Dec 2023
    Karnataka HC Mandates Reconsideration of GST on Coaching Fees by Educational Institutions

    Alva’s Education Foundation vs. State of Karnataka & Ors.

    (2023) TaxCorp(IDT) 8451 (HC-KARNATAKA)

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