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Landmark Rulings

All landmark rulings

21,234 rulings

  1. GST ·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)

  2. GST ·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)

  3. GST ·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)

  4. GST ·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)

  5. GST ·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)

  6. GST ·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)

  7. GST ·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)

  8. GST ·Chhattisgarh High Court · 29 Nov 2024
    Chhattisgarh High Court Upholds Provisions of CGST Act, Directs Review of Immovable Property Classification as Plant

    J.K. Lakshmi Cement Ltd. vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9934 (HC-CHHATTISGARH)

  9. GST ·Delhi High Court · 29 Nov 2024
    HCL Infosystems Secures Favorable Delhi HC Ruling: SCN Quashed for Amalgamating Company Post-Merger Approval

    HCL Infosystems Ltd. Vs Commissioner of State Tax & anr

    (2024) TaxCorp(IDT) 9933 (HC-DELHI)

  10. GST ·Kerala High Court · 29 Nov 2024
    Kerala High Court Clears Assessee from Reversing ITC on Interstate Transactions, Upholds Revenue-Neutrality Principle

    Rejimon Padickapparambil Alex vs Union of India & Ors

    (2024) TaxCorp(IDT) 9932 (HC-KERALA)

  11. GST ·Patna High Court · 28 Nov 2024
    High Court Ruling Affirms Extension of Limitation Period for GST Assessments Amid Pandemic Disruptions

    Barhonia Engicon vs. The State of Bihar & Ors.

    (2024) TaxCorp(IDT) 9923 (HC-PATNA)

  12. GST ·Madras High Court · 27 Nov 2024
    Madras High Court Upholds ITC Claims Amid Delays Linked to COVID-19; Supports Petitioners' Rights to Tax Credits for FYs 2017-2021

    Sri Ganapathi Pandi Industries vs. The Assistant Commissioner

    (2024) TaxCorp(IDT) 9920 (HC-MADRAS)

  13. GST ·Gujarat High Court · 27 Nov 2024
    Gujarat High Court Rules Invalidity of IGST Payment on Ocean Freight Granting Refund Due to Delayed Notification Reassessment

    H K Enterprise vs UOI & ors

    (2024) TaxCorp(IDT) 9919 (HC-GUJARAT)

  14. GST ·Madras High Court · 26 Nov 2024
    Madras High Court Overturns Assessment Order Due to Lack of Proper Notice and Personal Hearing in GST Dispute

    Srirenukambal Milk Centre vs. The State Tax Officer

    (2024) TaxCorp(IDT) 9916 (HC-MADRAS)

  15. GST ·Calcutta High Court · 26 Nov 2024
    Calcutta High Court Overturns Penalty for Expired E-way Bill, Emphasizes Need for Contextual Compliance

    Excellent Polycon Pvt. Ltd. vs. The State Tax Officer

    (2024) TaxCorp(IDT) 9915 (HC-CALCUTTA)

  16. GST ·AP High Court · 26 Nov 2024
    Telangana High Court Overturns Appellate Authority's Rejection of Appeal Due to Non-submission of Physical Copy of Assessment Order

    Fortune Motors Pvt. Ltd. vs Joint Commissioner of Central Tax and GST

    (2024) TaxCorp(IDT) 9914 (HC-AP)

  17. GST ·MP High Court · 26 Nov 2024
    Madhya Pradesh High Court Overturns Tax Orders: ITC Denial for Late GSTR-3B Filings Ruled Unjust

    Anand Steel vs UOI & ors

    (2024) TaxCorp(IDT) 9913 (HC-MP)

  18. GST ·Madras High Court · 26 Nov 2024
    Madras High Court Rules on Refunds of Pre-deposits by Insurance Companies Amid GST Amendments

    Royal Sundaram General Insurance Co Ltd & Ors vs Union of India & Ors

    (2024) TaxCorp(IDT) 9912 (HC-MADRAS)

  19. GST ·Madras High Court · 25 Nov 2024
    Madras HC Overturns Dismissal of Ford India's Appeal Regarding Pre-Deposit Payments via Electronic Credit Ledger

    Ford India Limited vs Joint Commissioner (GST Appeals) and Others.

    (2024) TaxCorp(IDT) 9902 (HC-MADRAS)

  20. GST ·Kerala High Court · 22 Nov 2024
    Kerala High Court Mandates Fresh Order on Input Tax Credit Claim Following Legislative Changes

    Lloyd Insulations India Ltd. vs. State Tax Officer & Ors.

    (2024) TaxCorp(IDT) 9899 (HC-KERALA)

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