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Landmark Rulings

GST landmark rulings

5,404 rulings

  1. Jharkhand High Court · 20 Oct 2023
    HC - Jharkhand HC Rules Against AO's Denial of Transitional Credit under Disguise of VAT Return Assessment.

    Aditya Medisales Lts. Vs. The State of Jharkhand

    (2023) TaxCorp(IDT) 8198 (HC-JHARKHAND)

  2. Allahabad High Court · 20 Oct 2023
    HC - Allahabad HC Quashes Detention over E-Way Bill Part-B Error; Mandates Refund with Interest.

    Vacmet India Ltd. vs. Additional Commissioner Grade -2 (Appeal)

    (2023) TaxCorp(IDT) 8197 (HC-ALLAHABAD)

  3. Patna High Court · 20 Oct 2023
    HC - Patna HC Rules Against Simultaneous Tax Proceedings; Central Tax Authority to Take the Lead.

    Baibhaw Construction Pvt. Ltd. vs. UOI & Ors.

    (2023) TaxCorp(IDT) 8196 (HC-PATNA)

  4. Allahabad High Court · 20 Oct 2023
    HC - Allahabad High Court Dismisses Writ Against ITC Inadmissibility Order, Citing Alternative Remedies.

    Universal Enterprises vs. Union of India and Anr.

    (2023) TaxCorp(IDT) 8195 (HC-ALLAHABAD)

  5. Allahabad High Court · 20 Oct 2023
    HC - Allahabad High Court Quashes GST Order for Lack of Personal Hearing, Citing Mohini Traders Precedent.

    Gaurav Enterprizes vs. State of U.P. and Anr.

    (2023) TaxCorp(IDT) 8194 (HC-ALLAHABAD)

  6. Bombay High Court · 19 Oct 2023
    HC - Bombay HC Validates State Tax Officer's Power to Block ITC under CGST Rules.

    Ashapura Steel Metal vs UOI & ors

    (2023) TaxCorp(IDT) 8189 (HC-BOMBAY)

  7. AAR · 19 Oct 2023
    AAR - Effluent-Processed Water Classified as Ordinary Water: Tamil Nadu AAR Grants Exemption.

    In the matter of Karaipudur Common Effluent Treatment Plant

    (2023) TaxCorp(IDT) 8188 (AAR)

  8. AAR · 19 Oct 2023
    AAR - Tamil Nadu AAR Declares Treated Water from Effluent Processing Exempt from GST.

    In the matter of Mannarai Common Effluent Treatment Plant Pvt Ltd

    (2023) TaxCorp(IDT) 8187 (AAR)

  9. Kerala High Court · 18 Oct 2023
    HC - Kerala HC Dismisses Writ on ITC-denial When Assessee Forgoes Right to Substantiate Claim.

    Ansil Ibrahim vs. Assistant Commissioner & Ors.

    (2023) TaxCorp(IDT) 8184 (HC-KERALA)

  10. Delhi High Court · 17 Oct 2023
    HC - Delhi HC Greenlights Investigation Consolidation, Prioritizing Fairness Over Formality in Dual Probes.

    Amit Gupta vs UOI & Ors

    (2023) TaxCorp(IDT) 8179 (HC-DELHI)

  11. Patna High Court · 16 Oct 2023
    HC - Patna HC Highlights Importance of Accurate Invoicing: Railways' Transaction Doesn't Dictate Tax Liabilities.

    Vishwanath Iron Store vs. UOI & Ors

    (2023) TaxCorp(IDT) 8177 (HC-PATNA)

  12. Patna High Court · 16 Oct 2023
    HC - In Light of Tribunal's Absence, Patna HC Offers Reprieve to Assessees; Draws from Saj Food Products Verdict.

    Meraki Interactive vs. UOI & Ors.

    (2023) TaxCorp(IDT) 8176 (HC-PATNA)

  13. Allahabad High Court · 16 Oct 2023
    HC - Allahabad HC Recognizes Personal Tragedies: Mandates GST Registration Restoration Amidst Non-Compliance.

    Ennkay Timbers and Anr. vs. State of U.P. & Ors.

    (2023) TaxCorp(IDT) 8175 (HC-ALLAHABAD)

  14. Gujarat High Court · 16 Oct 2023
    HC - Gujarat HC Grants Bail in GST Evasion Case: No GST Proceedings Initiated.

    Sajjad @ S.M. Langda Mohammad Hussain Ravjani vs. State of Gujarat

    (2023) TaxCorp(IDT) 8174 (HC-GUJARAT)

  15. Delhi High Court · 16 Oct 2023
    HC - Delhi HC Overturns Denial of ITC-Refund to Footwear Manufacturer: Basis Must Not Be Mere Suspicion.

    Simran Chandwani vs. Principal Commissioner of CGST

    (2023) TaxCorp(IDT) 8173 (HC-DELHI)

  16. Allahabad High Court · 16 Oct 2023
    Allahabad High Court Rules in Favor of Vivo for Cumulative ITC Adjustment, Sets New Precedent

    Vivo Mobile India Private Ltd vs UOI and 4 ors.

    (2023) TaxCorp(IDT) 8171 (HC-ALLAHABAD)

  17. Kerala High Court · 16 Oct 2023
    HC - Kerala HC Recognizes Small Dealers' GST Rollout Woes; Overturns Tax-Credit Disallowance.

    Anaz Abdul Rahiman Kutty vs. State Tax Officer & Ors.

    (2023) TaxCorp(IDT) 8170 (HC-KERALA)

  18. Allahabad High Court · 12 Oct 2023
    HC - Allahabad High Court Overturns GST Registration Cancellation, Affirms Independent Adherence to Statutory Mechanisms in Environmental and Tax Matters.

    Vidya Coal Depot vs. Additional Commissioner Grade (Appeal) II & Anr.

    (2023) TaxCorp(IDT) 8161 (HC-ALLAHABAD)

  19. Bombay High Court · 12 Oct 2023
    HC - Bombay High Court Grants Absolute Bail in ITC Case, Highlighting Importance of Adhering to Principles of Natural Justice.

    Neha Agrawal and Anr vs The Commissioner of CGST and Central Excise, Mumbai Central and Ors.

    (2023) TaxCorp(IDT) 8160 (HC-BOMBAY)

  20. Bombay High Court · 11 Oct 2023
    HC - Bombay HC Nullifies GST Registration Cancellation, Terms Officer's Action as 'Counter-Productive' to Revenue Collection.

    Nirakar Ramchandra Pradhan vs. Union of India & Ors.

    (2023) TaxCorp(IDT) 8155 (HC-BOMBAY)

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