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Landmark Rulings

GST landmark rulings

5,399 rulings

  1. Calcutta High Court · 03 Oct 2024
    Uttarakhand HC Overturns AAAR Ruling on GTA Service Valuation: Free Fuel Not Part of Freight Consideration

    New Jai Hind Transport Services vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9636 (HC-CALCUTTA)

  2. Madras High Court · 03 Oct 2024
    Madras HC Directs Revenue to Separate SCNs for 2-Wheeler Seat Classification, Enabling Assessee to Benefit from Upcoming Amnesty Scheme

    Uno Minda Ltd vs The Joint Commissioner of GST and Central Excise

    (2024) TaxCorp(IDT) 9635 (HC-MADRAS)

  3. AAR · 03 Oct 2024
    Ruling on GST on Composite Supply of Catering Services within Club Premises

    In the matter of Tollygunge Club Ltd.

    (2024) TaxCorp(IDT) 9634 (AAR)

  4. Supreme Court · 03 Oct 2024
    Supreme Court Upholds ITC Provisions under CGST Act, Clarifies Definitions and Functionality Test

    Chief Commissioner Of Central Goods And Service Tax Vs M/S Safari Retreats Private Limited

    (2024) TaxCorp(IDT) 9633 (SC)

  5. Allahabad High Court · 01 Oct 2024
    Allahabad HC Upholds Mahaveer Trading Precedent, Quashes Demand Order; Remands Case to Deputy Commissioner for Assessee's Response

    Bankey Bihari Plywood Industries Private Limited Vs. State of U.P. and Anr.

    (2024) TaxCorp(IDT) 9626 (HC-ALLAHABAD)

  6. Calcutta High Court · 01 Oct 2024
    Appellate Authority's Obligation: Ensuring Fair Hearing Before Enhancing Tax Liability

    Hriday Kumar Das vs State of West Bengal & ors.

    (2024) TaxCorp(IDT) 9625 (HC-CALCUTTA)

  7. AP High Court · 01 Oct 2024
    Andhra Pradesh High Court Clarifies Authorization Requirements Under CGST Act for Assessing Unregistered Persons

    Sri Srinivasa Lorry Transport vs The Assistant Commissioner St and Others

    (2024) TaxCorp(IDT) 9624 (HC-AP)

  8. Rajasthan High Court · 01 Oct 2024
    Rajasthan High Court Rescinds GST Registration Cancellation, Upholds Right to Appeal Given Illness

    Man Singh Tanwar Vs. Commissioner, Central Goods and Services Tax Department & Ors.

    (2024) TaxCorp(IDT) 9623 (HC-RAJASTHAN)

  9. Gujarat High Court · 01 Oct 2024
    Gujarat High Court Orders Release of Assessee's Bank Accounts by Nullifying Summary Attachment Due to Inadequate Justification

    Bhikshu Metals Pvt Ltd & Anr Vs State of Gujarat & Ors

    (2024) TaxCorp(IDT) 9622 (HC-GUJARAT)

  10. Gujarat High Court · 01 Oct 2024
    Gujarat High Court Remedies Assessee by Stalling Final Orders in Multi-Crore Tax Dispute

    AISA Bitumen vs. CBIC & Ors.

    (2024) TaxCorp(IDT) 9621 (HC-GUJARAT)

  11. Allahabad High Court · 01 Oct 2024
    HC :

    Mahaveer Trading Company Vs The Deputy Commissioner State Tax

    (2024) TaxCorp(IDT) 9620 (HC-ALLAHABAD)

  12. AP High Court · 30 Sep 2024
    Andhra Pradesh HC Determines Timing of Supply for Annuity Payments under the Hybrid Annuity Model

    Apco Arasavalli Expressway Pvt. Ltd. Vs. Assistant Commissioner St and Ors.

    (2024) TaxCorp(IDT) 9619 (HC-AP)

  13. Allahabad High Court · 30 Sep 2024
    Allahabad HC Overturns Second SCN Against HCL Infotech for Excessive ITC Claim

    HCL Infotech Ltd vs Commissioner, Commercial Tax & anr.

    (2024) TaxCorp(IDT) 9618 (HC-ALLAHABAD)

  14. Calcutta High Court · 27 Sep 2024
    Calcutta High Court Order: Pre-deposit of Rs. 25,000 Set as Condition for Appeal Hearing in GST Case

    Acme Paints and Resin Pvt. Ltd. vs. The Deputy Commissioner of Revenue, State Tax & Ors.

    (2024) TaxCorp(IDT) 9606 (HC-CALCUTTA)

  15. Allahabad High Court · 27 Sep 2024
    Allahabad HC Strikes Down Writ Petition on Delay in Filing Appeal in Cosmetic Business Case

    Chikki Cosmetic Budhanpur & Anr. vs. State of U.P & Anr.

    (2024) TaxCorp(IDT) 9605 (HC-ALLAHABAD)

  16. Calcutta High Court · 27 Sep 2024
    Calcutta High Court Critiques Adjudication Process: Failure to State Reasons Leads to Remand of Proceedings

    Haripa India & Anr. Vs. The Assistant Commissioner of State Tax & Ors.

    (2024) TaxCorp(IDT) 9604 (HC-CALCUTTA)

  17. J&K High Court · 27 Sep 2024
    J&K High Court Invalidates Revenue's Deficiency Memo on GST Refund Claim; Upholds Timely Application and Orders Immediate Payment with Interest

    Hallmark vs. Jammu and Kashmir Goods and Services Tax Department & Anr.

    (2024) TaxCorp(IDT) 9603 (HC-J&K)

  18. P&H High Court · 27 Sep 2024
    Punjab & Haryana HC Clarifies Pre-Deposit Requirements for Appeals Under CGST Act in Favor of Honda Motorcycle and Scooter India

    Honda Motorcycle and Scooter India Pvt Ltd vs UOI & ors.

    (2024) TaxCorp(IDT) 9602 (HC-P&H)

  19. P&H High Court · 27 Sep 2024
    Punjab & Haryana High Court Rules on Pre-Deposit Requirement for Appeals, Easing Burden on Assessees

    JTEKT India Ltd. Vs UOI & ors

    (2024) TaxCorp(IDT) 9601 (HC-P&H)

  20. Madras High Court · 27 Sep 2024
    Madras HC Overturns Revenue's Duplicated Demand Pertaining to GSTR Mismatches and Orders Fresh Assessment

    Rice Lake Weighing Systems India Ltd Vs. The State Tax Officer

    (2024) TaxCorp(IDT) 9600 (HC-MADRAS)

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