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Landmark Rulings

All landmark rulings

21,234 rulings

  1. GST ·Karnataka High Court · 12 Nov 2024
    Karnataka High Court Orders Immediate Unblocking of Electronic Credit Ledger Following K-9 Enterprises Ruling

    Prince Steel vs. State of Karnataka & Ors.

    (2024) TaxCorp(IDT) 9827 (HC-KARNATAKA)

  2. GST ·Kerala High Court · 12 Nov 2024
    Kerala High Court Permits Additional Time for Input Tax Credit Uploads Amid Technical Issues

    Mariya Agencies vs. The State Tax Officer & Ors.

    (2024) TaxCorp(IDT) 9826 (HC-KERALA)

  3. GST ·Allahabad High Court · 12 Nov 2024
    HC Clarifies Requirement for Adequate Notice in Tax Assessments, Affirming 15-Day Notice Period for Assessments via Non-Traditional Channels

    Ashish Traders vs. State of U.P. & Anr.

    (2024) TaxCorp(IDT) 9825 (HC-ALLAHABAD)

  4. GST ·AAR · 11 Nov 2024
    Kerala AAR Rules on Airport Development Services: Not a Transfer of Business but a Supply of Services

    In the matter of Airports Authority of India

    (2024) TaxCorp(IDT) 9819 (AAR)

  5. GST ·Bombay High Court · 11 Nov 2024
    Bombay HC Invalidates Government Press Release on GST Classification of Alcohol-Based Hand Sanitizers, Upholding Separation of Powers

    Schulke India Pvt. Ltd. vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9818 (HC-BOMBAY)

  6. GST ·Karnataka High Court · 11 Nov 2024
    Karnataka High Court Upholds Legitimacy of Notification No. 09/2023 Extending Limitation Period Under CGST Act Amidst Challenges from Assessees

    Sahaj Construction vs UOI & ors

    (2024) TaxCorp(IDT) 9817 (HC-KARNATAKA)

  7. GST ·Gujarat High Court · 08 Nov 2024
    Gujarat High Court Rules Registration Cancellation Lacked Natural Justice, Orders Suspension to Stay Pending Show Cause Resolution

    Mira Industries vs. State of Gujarat

    (2024) TaxCorp(IDT) 9803 (HC-GUJARAT)

  8. GST ·Gujarat High Court · 08 Nov 2024
    Gujarat High Court Declares Identical Show Cause Notices Invalid for Wrongful Input Tax Credit Claims

    Maheshwari Logistics Ltd Vs. State of Gujarat & Anr.

    (2024) TaxCorp(IDT) 9802 (HC-GUJARAT)

  9. GST ·AAR · 08 Nov 2024
    Car Rental Services without Operators Attract 18% GST: Kerala AAR Decision

    In the matter of Indus Motor Company Pvt. Ltd.

    (2024) TaxCorp(IDT) 9801 (AAR)

  10. GST ·HP High Court · 08 Nov 2024
    Himachal Pradesh High Court Upholds GST on Royalty Payments Following SC Overruling of Previous Decisions

    Lakhwinder Singh Stone Crusher Vs Union of India & ors

    (2024) TaxCorp(IDT) 9800 (HC-HP)

  11. GST ·AAR · 08 Nov 2024
    Pre-Packaged Ready-to-Eat Foods: Kerala AAR Clarifies Classification Under HSN Codes

    In the matter of HIC-ABF Special Foods Pvt. Ltd.

    (2024) TaxCorp(IDT) 9799 (AAR)

  12. GST ·AAR · 07 Nov 2024
    Andhra Pradesh AAR Revises Equipment Classification for Warships with Crucial Implications for IGST Application

    In the matter of Hindustan Shipyard Ltd.

    (2024) TaxCorp(IDT) 9798 (AAR)

  13. GST ·AAR · 07 Nov 2024
    Uber India Systems Held Liable for GST as E-Commerce Operator under Section 9(5) of CGST Act

    In the matter of Uber India Systems Pvt Ltd.

    (2024) TaxCorp(IDT) 9797 (AAR)

  14. GST ·AAR · 06 Nov 2024
    Legal Classification of Halwa: Kerala AAR Rules on GST Treatment

    In the matter of Halwa Haweli

    (2024) TaxCorp(IDT) 9796 (AAR)

  15. GST ·Kerala High Court · 06 Nov 2024
    Kerala High Court Upholds State Tax Authority's Demand Order Despite Central Authority's Summons; Clarifies Interpretation of Section 6(2)(b) in GST Framework

    K.T. Saidalavi vs. The State Tax Officer & Ors.

    (2024) TaxCorp(IDT) 9795 (HC-KERALA)

  16. GST ·Madras High Court · 05 Nov 2024
    Madras High Court Void Demand Order for Lack of Personal Hearing and Directs Compliance with CGST Regulations

    RJS Steels Pvt. Ltd. vs. The State Tax Officer

    (2024) TaxCorp(IDT) 9794 (HC-MADRAS)

  17. GST ·MP High Court · 05 Nov 2024
    Madhya Pradesh High Court Denies FMCG Brand Writ for Lack of Engagement in Personal Hearing

    Future Consumer Ltd. vs. The State of Madhya Pradesh & ors.

    (2024) TaxCorp(IDT) 9793 (HC-MP)

  18. GST ·Bombay High Court · 05 Nov 2024
    Bombay High Court Overturns Revenue Orders Citing Procedural Irregularities and Breach of Natural Justice in GST Refund Claim Dispute

    Allot Communications India Pvt. Ltd. vs. UOI & Ors.

    (2024) TaxCorp(IDT) 9792 (HC-BOMBAY)

  19. GST ·Kerala High Court · 05 Nov 2024
    Kerala High Court Reinstates Input Tax Credit (ITC) Eligibility Following Recent Legislative Amendments

    Roy Varghese vs. State Tax Officer & Ors.

    (2024) TaxCorp(IDT) 9791 (HC-KERALA) · Section 16(5)

  20. GST ·Kerala High Court · 05 Nov 2024
    Kerala High Court Directs Fresh Orders on Input Tax Credit (ITC) Denial, Considering New Section 16(5) of CGST Act

    Fahad Pareed vs. The State Tax Officer

    (2024) TaxCorp(IDT) 9790 (HC-KERALA)

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