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Landmark Rulings

GST landmark rulings

5,398 rulings

  1. Delhi High Court · 04 Dec 2024
    Delhi HC Invalidates Assessment Order Over Input Tax Credit Discrepancies Amidst Conflicting Adjudication

    Siemens Ltd. vs. Sales Tax Officer/GST Officer & Ors.

    (2024) TaxCorp(IDT) 9958 (HC-DELHI)

  2. Kerala High Court · 04 Dec 2024
    Kerala High Court Remands GST Non-Payment Case, Examines Exemption Claims Under Specific Notifications

    KERALA INFRASTRUCTURE AND TECHNOLOGY Vs Union of India

    (2024) TaxCorp(IDT) 9957 (HC-KERALA)

  3. Allahabad High Court · 04 Dec 2024
    Dispute Between CGST and SGST Authorities Does Not Preclude Assessee from Receiving Refund Interest

    TATA Aldesa (J.V.) vs State of UP and 4 others

    (2024) TaxCorp(IDT) 9956 (HC-ALLAHABAD)

  4. Rajasthan High Court · 03 Dec 2024
    Rajasthan High Court Upholds Mandatory Requirement of TRAN-1 for Claiming Transitional Credit, Emphasizing Statutory Compliance

    Dharnia Motors vs UOI & ors

    (2024) TaxCorp(IDT) 9955 (HC-RAJASTHAN)

  5. Madras High Court · 03 Dec 2024
    Madras High Court Invalidates Assessment Order, Mandates 25% Tax Payment Requisites

    Aruna Clothing Company Vs. The Deputy State Tax Officer - II

    (2024) TaxCorp(IDT) 9954 (HC-MADRAS)

  6. Madras High Court · 03 Dec 2024
    Madras High Court Allows Delay in Filing Appeal, Emphasizing Substantial Justice Over Technicality in GST Discrepancy Case

    Ponnusamy Vs. The Deputy Commissioner (ST) (FAC) & Anr.

    (2024) TaxCorp(IDT) 9953 (HC-MADRAS)

  7. P&H High Court · 03 Dec 2024
    Punjab & Haryana HC Nullifies Suspension of GST Registration, Upholding Business Rights in Property Dispute Scenario

    Crystal Beverages vs. Superintendent

    (2024) TaxCorp(IDT) 9952 (HC-P&H)

  8. Allahabad High Court · 03 Dec 2024
    Allahabad HC Invalidates Assessment Order for Financial Year 2017-18 Due to Jurisdictional Overreach

    A.V. Pharma vs. State of U.P.

    (2024) TaxCorp(IDT) 9951 (HC-ALLAHABAD)

  9. AAR · 03 Dec 2024
    Gujarat AAAR Affirms AAR Ruling Classifying Instant Mix Flours as Food Preparations under HSN 2106, Subject to 18% GST

    In the matter of Gajanand Foods Pvt. Ltd.

    (2024) TaxCorp(IDT) 9950 (AAR)

  10. AAR · 03 Dec 2024
    Uttarakhand AAR Determines Tehri Hydro Development Corporation Limited Not to be a 'Government Entity' Following Shareholding Changes Impacting Legal Service Exemptions

    In the matter of THDC India Limited

    (2024) TaxCorp(IDT) 9949 (AAR)

  11. Madras High Court · 03 Dec 2024
    Madras High Court Upholds Validity of Negative Blocking of Input Tax Credit under Rule 86A of GST Provisions

    Tvl.Skanthaguru Innovations Private Limited vs. Commercial Tax Officer & Ors.

    (2024) TaxCorp(IDT) 9948 (HC-MADRAS)

  12. AAR · 02 Dec 2024
    West Bengal AAR Determines Exemption for Eco-Tourism Project Under GST Regulations

    In the matter of Reach Dredging Ltd.

    (2024) TaxCorp(IDT) 9943 (AAR)

  13. AAR · 02 Dec 2024
    Catering Services Not Exempt Under GST for Central Hospital Inpatients: Clarity from West Bengal AAR

    In the matter of Bamapada Jana

    (2024) TaxCorp(IDT) 9942 (AAR)

  14. Madras High Court · 02 Dec 2024
    Madras High Court Ruling: Writ Petition Time Limit Based on Rectification Date, Not Original Order Date

    SPK & Co & Ors vs The State Tax Officer

    (2024) TaxCorp(IDT) 9941 (HC-MADRAS)

  15. Karnataka High Court · 29 Nov 2024
    Karnataka High Court Upholds Validity of Section 16(4); Remands Assessment Orders for Reconsideration in Light of New Provisions Under Section 16(5)

    Frontier Shelters Pvt Ltd. Vs. The Joint Commissioner & Ors.

    (2024) TaxCorp(IDT) 9940 (HC-KARNATAKA)

  16. Gujarat High Court · 29 Nov 2024
    Gujarat High Court Upholds Blocked Credit Provisions under CGST Act, Directs Compliance with Show Cause Notice: Case Analysis

    Sankalp IN & Anr. vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9939 (HC-GUJARAT)

  17. Kerala High Court · 29 Nov 2024
    Karnataka HC Supports Assessee’s Right to Credit Under Section 16(5) of the Finance (No. 2) Act, 2024 Amidst Appeal Dismissal

    Varshini Lift Tech & Earth Movers vs. Assistant Commissioner & Ors.

    (2024) TaxCorp(IDT) 9938 (HC-KERALA)

  18. Karnataka High Court · 29 Nov 2024
    Karnataka High Court Invalidates Demand Order for Lack of Thoughtful Consideration; Mandates Proper Protocol for Future Orders

    Rays Power Infrastructure vs. The Assistant Commissioner of Commercial Taxes & Ors.

    (2024) TaxCorp(IDT) 9937 (HC-KARNATAKA)

  19. Gujarat High Court · 29 Nov 2024
    Legal Crux in Gujarat HC Decision: Show Cause Notice Quashed as Notification No. 54/2018 Applies Prospective Only

    Colourtex Industries Pvt. Ltd. & Anr.

    (2024) TaxCorp(IDT) 9936 (HC-GUJARAT)

  20. Madras High Court · 29 Nov 2024
    Madras High Court Affirms Denial of Input Tax Credit, Emphasizing Evidence Evaluation in Appeals

    T.S.R.Trading Company vs. The Commissioner of Commercial Taxes

    (2024) TaxCorp(IDT) 9935 (HC-MADRAS)

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