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Landmark Rulings

GST landmark rulings

5,399 rulings

  1. Calcutta High Court · 09 Oct 2024
    Revisiting Delays in Tax Appeals: Calcutta HC Emphasizes Merits in Condonation Applications

    Jharna Seal vs The Additional Commissioner, State Taxes, Directorate of Commercial Taxes & SGST, Siliguri Circle & Ors

    (2024) TaxCorp(IDT) 9667 (HC-CALCUTTA)

  2. Calcutta High Court · 08 Oct 2024
    Calcutta High Court Addresses Appeal Rejection Due to Absence of Appellate Tribunal, Mandating Detailed Review by Appellate Authority with Pre-Deposit Requirements

    Made Easy Education Pvt. Ltd. vs. The Assistant Commissioner of State Tax

    (2024) TaxCorp(IDT) 9664 (HC-CALCUTTA)

  3. Calcutta High Court · 08 Oct 2024
    Calcutta High Court Overturns Single Bench Ruling on TRAN-01 Credit: Fresh Hearing Ordered

    Agarwal Steel Pvt. Ltd. vs. The Superintendent of Central Tax

    (2024) TaxCorp(IDT) 9663 (HC-CALCUTTA)

  4. Calcutta High Court · 08 Oct 2024
    Calcutta HC Preserves Interim Relief on Tax Demand Until December 2024 Pending Further Proceedings

    OSL Exclusive Pvt. Ltd. Vs Union of India & Ors.

    (2024) TaxCorp(IDT) 9662 (HC-CALCUTTA)

  5. Delhi High Court · 08 Oct 2024
    Delhi High Court Overrules Revenue's Denial of Refund for Exported Services to Vodafone, Affirms Payment Irrelevance to Bank Account

    CABLE AND WIRELESS GLOBAL INDIA PRIVATE LIMITED vs ASSISTANT COMMISSIONER, CGST & ORS

    (2024) TaxCorp(IDT) 9661 (HC-DELHI)

  6. AP High Court · 08 Oct 2024
    Telangana High Court Ruling: No Coercive Measures Against Assessee Amidst Prolonged Assessment Delay

    Sri Exports Imports Vs The Assistant Commissioner of Customs

    (2024) TaxCorp(IDT) 9660 (HC-AP)

  7. Karnataka High Court · 08 Oct 2024
    Karnataka High Court Clarifies Transporter's Obligations Regarding Tax Invoices; Quashes Excess Tax and Penalty Orders

    KOLVEKAR LOGISTICS Vs The Joint Commissioner Of Commercial Taxes (Appeals)

    (2024) TaxCorp(IDT) 9659 (HC-KARNATAKA)

  8. Gujarat High Court · 07 Oct 2024
    Gujarat HC Affirms Importer's Right Against IGST Levy on FOB Transactions Post Notification Scrutiny

    BLA Coke Pvt. Ltd. Vs UOI & ors.

    (2024) TaxCorp(IDT) 9656 (HC-GUJARAT)

  9. Gujarat High Court · 07 Oct 2024
    Gujarat High Court Orders Revenue to Lift Blocking of Rs 2.44 Crores in Input Tax Credit Due to Insufficient Electronic Credit Ledger Balance

    PMW METAL AND ALLOYS PVT. LTD. Versus UNION OF INDIA & ORS.

    (2024) TaxCorp(IDT) 9655 (HC-GUJARAT)

  10. Karnataka High Court · 07 Oct 2024
    Karnataka HC Declares Recovery of Tax Amounts During Investigation as Illegal; Highlights Need for Self-Ascertainment Before Payments

    Kesar Colour Chem Industries vs. The Intelligence Officer

    (2024) TaxCorp(IDT) 9654 (HC-KARNATAKA)

  11. Delhi High Court · 07 Oct 2024
    Delhi High Court Quashes IGST Demand on Reinsurance Services for Government Schemes Following 2024 Circular Clarification

    AXA France Vie-India Vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9653 (HC-DELHI)

  12. Madras High Court · 04 Oct 2024
    Madras High Court Overturns Assessment Order Due to Insufficient Justification for ITC Discrepancies in GSTR Filings

    Sripathi Paper and Boards Pvt. Ltd. vs. Assistant Commissioner (ST)

    (2024) TaxCorp(IDT) 9646 (HC-MADRAS)

  13. Gujarat High Court · 04 Oct 2024
    Gujarat High Court Mandates Quick Processing of IGST Refund, Clarifies Interest Entitlement for Assessees

    Bajaj Herbals Pvt. Ltd. & Anr. vs. Deputy Commissioner of Customs & Ors.

    (2024) TaxCorp(IDT) 9645 (HC-GUJARAT)

  14. Allahabad High Court · 04 Oct 2024
    Allahabad HC Reinstates Right to Personal Hearing After Challenging NA Finding in CGST Proceedings

    Rk Electronics Vs. State of UP & Anr.

    (2024) TaxCorp(IDT) 9644 (HC-ALLAHABAD)

  15. Calcutta High Court · 04 Oct 2024
    Calcutta High Court Grants Opportunity for Reconsideration on GST Appeal, Citing Unique Financial Year Factors

    Delta Goods Pvt. Ltd. & Anr. vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9643 (HC-CALCUTTA)

  16. Allahabad High Court · 04 Oct 2024
    Allahabad HC Quashes GST Registration Cancellation, Emphasizing Importance of Justifiable Reasons

    Sunil Kumar Singh Vs State of UP & Ors

    (2024) TaxCorp(IDT) 9642 (HC-ALLAHABAD)

  17. AAR · 04 Oct 2024
    West Bengal AAR Decides Interest Charges by HDFC Bank Qualify as Inward Supply for Affordable Housing Scheme Threshold

    In the matter of Mangalam Developers

    (2024) TaxCorp(IDT) 9641 (AAR)

  18. AAR · 04 Oct 2024
    Baby Carrier with Hip Seat: West Bengal AAR Determines GST Rates Based on Sale Value and Correct Classification Under HSN

    In the matter of Butt Baby Enterprise Private Limited

    (2024) TaxCorp(IDT) 9640 (AAR)

  19. AAR · 04 Oct 2024
    West Bengal AAR Rulings Clarify Tax Obligations for Ride-Hailing Platforms as Electronic Commerce Operators

    In the matter of Natural Language Technology Research

    (2024) TaxCorp(IDT) 9639 (AAR)

  20. AAR · 04 Oct 2024
    West Bengal AAR Denies Advance Ruling Due to Lack of Notification Reference in GST Case

    In the matter of AKS Expo Chem Pvt. Ltd.

    (2024) TaxCorp(IDT) 9638 (AAR)

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