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Landmark Rulings

GST landmark rulings

5,398 rulings

  1. Madras High Court · 22 Nov 2024
    Madras HC Sets Aside Revenue Order Taxing Zirconium Sponge Supply to Nuclear Fuel Complex, Directs Reevaluation for Central Government Exemption

    Zircomium Complex vs The Assistant Commissioner (ST) & Ors

    (2024) TaxCorp(IDT) 9891 (HC-MADRAS)

  2. Supreme Court · 21 Nov 2024
    Supreme Court Ruling Declares Revenue's SLP Infructuous Over AAR Jurisdiction of Service Recipients

    West Bengal Authority for Advance Ruling Goods and Services Tax & ors Vs Anmol Industries Limited & Anr.

    (2024) TaxCorp(IDT) 9884 (SC)

  3. AAR · 21 Nov 2024
    Karnataka AAAR Rules Additional Surcharge as Incidental Levy, Exempt from GST for Open Access Consumers

    In the matter of Chamundeswari Electricity Supply Corporation Ltd.

    (2024) TaxCorp(IDT) 9883 (AAR)

  4. AAR · 20 Nov 2024
    Karnataka AAR Rules on GST Obligations of Aggregator in Healthcare Services

    In the matter of Medpiper Technologies Pvt Ltd.

    (2024) TaxCorp(IDT) 9879 (AAR)

  5. AAR · 20 Nov 2024
    Foreign University Admissions Not Exempt from GST: Kerala AAR's Ruling on Educational Services

    In the matter of Salve Maria International

    (2024) TaxCorp(IDT) 9878 (AAR)

  6. AAR · 20 Nov 2024
    Door-to-Door Delivery Services to Foreign Clients Not Exempt from GST: Karnataka AAR

    In the matter of Globe Moving and Storage Company

    (2024) TaxCorp(IDT) 9877 (AAR)

  7. Kerala High Court · 19 Nov 2024
    Kerala High Court Ruling Clarifies GST Applicability on Interest from Chit Fund Defaults; voids Rs 61.55 Crores Tax Recovery Notice

    Kerala State Financial Services Ltd vs Union of India & Ors

    (2024) TaxCorp(IDT) 9870 (HC-KERALA)

  8. Orissa High Court · 19 Nov 2024
    Orissa High Court Issues Interim Stay on Assessment Order Challenging Controversial Notification

    UD Solutions Pvt. Ltd. Vs Union of India and others

    (2024) TaxCorp(IDT) 9869 (HC-ORISSA)

  9. P&H High Court · 19 Nov 2024
    Punjab & Haryana HC Grants Anticipatory Bail in Input Tax Credit Fraud Cases Amidst Jurisdiction Conflicts of GST and IPC

    Jatinder Menro Vs State of Punjab

    (2024) TaxCorp(IDT) 9868 (HC-P&H)

  10. Bombay High Court · 19 Nov 2024
    Bombay High Court Resolves Procedural Delay: Assessee Required to Respond to Show Cause Notice Instead of Contesting

    Jaguar Land Rover India Ltd. vs. UOI & Anr.

    (2024) TaxCorp(IDT) 9867 (HC-BOMBAY)

  11. P&H High Court · 19 Nov 2024
    Bail Granted by Punjab & Haryana HC Based on Fundamental Principles of Criminal Jurisprudence

    Anupam Singla vs. State of Haryana

    (2024) TaxCorp(IDT) 9866 (HC-P&H)

  12. Rajasthan High Court · 19 Nov 2024
    Rajasthan High Court Upholds GST Proceedings Against Fraudulent ITC Availers, Denying Relief to Petitioners

    Ashoka Fabricast Pvt. Ltd vs UOI & ors

    (2024) TaxCorp(IDT) 9865 (HC-RAJASTHAN)

  13. Bombay High Court · 19 Nov 2024
    Bombay High Court Confirms Applicability of Audit Provisions Post GST Registration Cancellation, Upholds Revenue's Right to Conduct Audits

    LJ- Victoria Properties Private Limited vs UOI & ors

    (2024) TaxCorp(IDT) 9864 (HC-BOMBAY)

  14. Gujarat High Court · 19 Nov 2024
    Gujarat HC Overturns Rejection of Refund Claims; Clarifies Applicability of Amendment in Rule 89(5)

    Ascent Meditech Ltd. Vs UOI

    (2024) TaxCorp(IDT) 9863 (HC-GUJARAT)

  15. AAR · 19 Nov 2024
    Tamil Nadu AAR Determines 'Antioxidant Water' with Betel Leaf Extract is Classifiable as ‘Paan Flavoured Water’ Subject to 28% GST

    In the matter of Idya

    (2024) TaxCorp(IDT) 9862 (AAR)

  16. P&H High Court · 18 Nov 2024
    Punjab & Haryana HC Rules Against AAR and AAAR on ITC Disallowance for Demo Cars, Citing Recent Circular Clarifications

    BMW India vs. Haryana Appellate Authority for Advance Ruling

    (2024) TaxCorp(IDT) 9856 (HC-P&H)

  17. Bombay High Court · 18 Nov 2024
    Bombay High Court Upholds Exporter’s Right to Interest Under CGST Act Despite Risky Exporter Status

    Anita Agarwal vs UOI & ors

    (2024) TaxCorp(IDT) 9855 (HC-BOMBAY)

  18. Madras High Court · 15 Nov 2024
    Madras High Court Allows Assessee to Clarify Discrepancies in GSTR Filings while Lifting Bank Attachment

    Maya Electric Co Vs. The Deputy Commissioner (ST) & Anr.

    (2024) TaxCorp(IDT) 9854 (HC-MADRAS)

  19. Allahabad High Court · 15 Nov 2024
    Allahabad HC Overturns Tax Seizure Order, Confirms Rights of Assessees Amidst Technical Glitches

    Banaras Industries Vs Union Of India And 4 Others

    (2024) TaxCorp(IDT) 9853 (HC-ALLAHABAD)

  20. Karnataka High Court · 15 Nov 2024
    Karnataka HC Overturns GST Registration Cancellation, Affirms Taxpayer's Operational Status at Principal Place of Business

    Redroom Technology Pvt. Ltd. vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9852 (HC-KARNATAKA)

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