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Landmark Rulings

GST landmark rulings

5,404 rulings

  1. 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)

  2. 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)

  3. Orissa High Court · 22 Dec 2023
    HC - Orissa HC Annuls Final Audit Report for Non-Compliance with OGST Act Procedural Requirements.

    Simon India Ltd vs CT and GST Officer, Cuttack-II Circle, Cuttack and another

    (2023) TaxCorp(IDT) 8449 (HC-ORISSA)

  4. Delhi High Court · 22 Dec 2023
    HC - Delhi HC Overturns GST Registration Cancellation, Condones Two-Year Delay in Filing Appeal.

    Aaira Batteries vs Principal Commissioner of Department of Trade Taxes

    (2023) TaxCorp(IDT) 8448 (HC-DELHI)

  5. Patna High Court · 22 Dec 2023
    HC - Patna HC Grants Stay on Tax Recovery Due to Non-Formation of Appellate Tribunal.

    Sudhakant Enterprises vs. The State of Bihar & Ors.

    (2023) TaxCorp(IDT) 8447 (HC-PATNA)

  6. Delhi High Court · 22 Dec 2023
    HC - Delhi HC Annuls GST Registration Cancellation for Lack of Specific Reasons.

    S K Enterprises vs. Principal Commissioner of GST

    (2023) TaxCorp(IDT) 8446 (HC-DELHI)

  7. AP High Court · 22 Dec 2023
    HC - Telangana HC Reinstates GST Registration Cancelled Amid COVID-19 Lockdown, Criticizes Post-Decisional Hearing.

    DNC Infrastructure Pvt. ltd. vs. The Superintendent

    (2023) TaxCorp(IDT) 8445 (HC-AP)

  8. Madras High Court · 22 Dec 2023
    HC - Madras HC Overturns GST Registration Cancellation, Cites Non-Notification of Form GSTR-2.

    Tvl.Kavin HP Gas Gramin Vitrak vs. The Commissioner of Commercial Taxes & Ors.

    (2023) TaxCorp(IDT) 8444 (HC-MADRAS)

  9. Madras High Court · 23 Dec 2023
    HC - Madras HC Allows Assessee to Appeal in GSTR-3B/2A Mismatch Case, Waives Limitation.

    Samadhu Medicals vs. The Deputy State Tax Officer

    (2023) TaxCorp(IDT) 8443 (HC-MADRAS)

  10. Calcutta High Court · 21 Dec 2023
    Calcutta High Court Overturns Penalty for E-Way Bill Violation, Citing Natural Justice Principles

    Asian Switchgear Pvt Ltd vs State Tax Officer

    (2023) TaxCorp(IDT) 8439 (HC-CALCUTTA) · Section 129

  11. AAR · 20 Dec 2023
    AAR - Rajasthan AAR: GST on Delayed-Payment Interest to be Charged at Time of Receipt.

    In the matter of Pink City Steel Rolling Mills Pvt Ltd

    (2023) TaxCorp(IDT) 8435 (AAR)

  12. AAR · 20 Dec 2023
    AAR - Tamil Nadu AAR: GST Applicable on Subsidized Canteen Services Provided by Employers.

    In the matter of Sundaram Clayton Ltd.

    (2023) TaxCorp(IDT) 8434 (AAR)

  13. AAR · 20 Dec 2023
    Chhattisgarh AAR Clarifies: 18% GST on Construction and Installation of Electricity Transmission Terminals

    In the matter of Hitachi Energy India Ltd.

    (2023) TaxCorp(IDT) 8433 (AAR)

  14. AAR · 20 Dec 2023
    Taxation Shift: Residential Properties Leased for Commercial Use Subject to 18% GST, Rajasthan AAR Ruling Clarifies

    In the matter of Deepak Jain

    (2023) TaxCorp(IDT) 8432 (AAR)

  15. Calcutta High Court · 20 Dec 2023
    Calcutta High Court Extends Appeal-Filing Period under GST, Invoking Limitation Act Principles

    S.K. Chakraborty & Sons vs. Union of India & Ors.

    (2023) TaxCorp(IDT) 8431 (HC-CALCUTTA)

  16. Uttarakhand High Court · 19 Dec 2023
    Uttarakhand High Court Rules: No Penalty for Delivery Challan Non-Compliance Absent Tax Evasion or Intent

    Prestress Steel LLP vs Commissioner, Uttarakhand State GST and others

    (2023) TaxCorp(IDT) 8429 (HC-UTTARAKHAND)

  17. AAR · 19 Dec 2023
    Himachal Pradesh AAAR Denies ITC on Subsidized Food Services to Employees

    In the matter of Federal Mogul Goetze India Ltd

    (2023) TaxCorp(IDT) 8428 (AAR)

  18. AAR · 19 Dec 2023
    Himachal Pradesh AAAR Rules: No ITC on Canteen Services for Auto Component Supplier, Supply of Food to Employees Taxable

    In the matter of Federal Mogul Goetze India Ltd

    (2023) TaxCorp(IDT) 8427 (AAR)

  19. Delhi High Court · 19 Dec 2023
    Delhi High Court Rules Against GST on Electricity Transmission/Distribution Related Services

    BSES Rajdhani Power Ltd. & Anr. vs. Union of India & Ors.

    (2023) TaxCorp(IDT) 8426 (HC-DELHI)

  20. Madras High Court · 19 Dec 2023
    Madras High Court Recommends Availing Amnesty Scheme for Delayed Appeal Filings

    Cholaa Tapes vs. The Deputy Commissioner of GST & Central Excise and Ors

    (2023) TaxCorp(IDT) 8425 (HC-MADRAS)

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