|
Sl.No.
|
Name of the Party
|
Authority
|
Ruling
|
GiST Edition
|
|
1
|
Rohit Enterprises
|
Bombay High Court
|
Fundamental rights of citizens cannot be curtailed by the GST Act
|
View
|
|
2
|
SE Forge Ltd
|
Gujarat High Court
|
SEZ units can claim refund of accumulated ITC
|
View
|
|
3
|
Rochem India (P) Ltd
|
Bombay High Court
|
No hardship to taxpayers due to non-constitution of Tribunal
|
View
|
|
4
|
Shree Ganesh Molasses Trading Company
|
Gujarat High Court
|
Voluntariness cannot be forced
|
View
|
|
5
|
Choksi Exports
|
Gujarat High Court
|
Verification of Supplier's supplier not mandated for claiming ITC
|
View
|
|
6
|
Delhi Duty Free Services Pvt. Ltd
|
CESTAT, Delhi
|
Contempt proceedings for failure to follow Judicial Discipline
|
View
|
|
7
|
Godrej Sara Lee Ltd
|
Allahabad High Court
|
Alternate remedy not a bar for Writ Petition
|
View
|
|
8
|
Rajesh Kumar Dudani
|
Supreme Court
|
Deposit of GST is not a condition for anticipatory bail
|
View
|
|
9
|
R.S. Constructions
|
CESTAT, Chennai
|
SCN without RUD is a serious violation of PNJ
|
View
|
|
10
|
Balaji Exim
|
Delhi High Court
|
Refund of unutilised ITC cannot be rejected on suspicion
|
View
|
|
11
|
Ecom Gill Coffee Trading Pvt Ltd
|
Supreme Court
|
Mere production of tax invoices would not be sufficient to claim ITC
|
View
|
|
12
|
Parity Infotech Solution Pvt. Ltd
|
Delhi High Court
|
ITC restriction under Rule 86A of CGST Rules, 2017 cannot exceed one year
|
View
|
|
13
|
Agarwal Construction Company
|
Allahabad High Court
|
Mere failure to submit a reply is not a valid ground for Cancellation of GST Registration
|
View
|
|
14
|
ARVIND GOYAL CA
|
Delhi High Court
|
Seizure of cash during search operations not permissible under GST law
|
View
|
|
15
|
Suretex Prophylactics (India) Pvt. Ltd
|
Karnataka High Court
|
Recovery cannot be made without Jurisdiction or Authority of Law
|
View
|
|
16
|
Brij Mohan Mangla
|
Delhi High Court
|
Department cannot withhold refund claim on anticipation of filing appeal
|
View
|
|
17
|
Jupiter Express Carrier Pvt Ltd
|
Karnataka High Court
|
Connivance with transporter to be adjudicated before confiscation of vehicle
|
View
|
|
18
|
PKV Agencies
|
Madras High Court
|
Non-submission of certified copy of impugned order is only a technical defect
|
View
|
|
19
|
Pinstar Automotive India Pvt Ltd
|
Madras High Court
|
When tax is not paid by supplier, the requirement to reverse ITC by buyer is only a protective move
|
View
|
|
20
|
Ernst and Young Ltd
|
Delhi High Court
|
Delhi High Court delivers judgment on Intermediary services
|
View
|
|
21
|
Shyam Sundar Sita Ram Traders
|
Allahabad High Court
|
Allegation of bogus firm not a ground for cancellation of GST registration
|
View
|
|
22
|
Google LLC
|
NCLAT, New Delhi
|
A big day for Competition law in India
|
View
|
|
23
|
Tonbo Imaging India Pvt Ltd
|
Karnataka High Court
|
Karnataka HC strikes down Rule 89(4)(C) of CGST Rules
|
View
|
|
24
|
Indian Synthetic Rubber Pvt Ltd
|
Delhi High Court
|
Information on Anti-Dumping Proceedings cannot be obtained under RTI Act
|
View
|
|
25
|
Edelweiss Financial Services Ltd
|
Supreme Court
|
Corporate guarantee without consideration is not a taxable service
|
View
|
|
26
|
Maa Mahamaya Alloys Pvt. Ltd
|
Allahabad High Court
|
HC quashes SCN and Order for various contraventions under GST law
|
View
|
|
27
|
Videocon Industries Ltd
|
Supreme Court
|
SC dismisses departmental appeal to classify LCD Panels as parts of TV
|
View
|
|
28
|
Kalpesh Ghevarchand Jain
|
Bombay High Court
|
Customs Authorities do not have the power to seal immovable properties
|
View
|
|
29
|
Brandix Apparel India Private Limited
|
AAR, Andhra Pradesh
|
No levy of GST on recoveries from employees for canteen and transportation services
|
View
|
|
30
|
Mohd Muslim Hussain
|
Supreme Court
|
Accused entitled for bail if trial is not concluded within time frame equally applicable to NDPS Act
|
View
|
|
31
|
J.K. Jain Buildtech India Pvt Ltd
|
Calcutta High Court
|
Production of invoices of goods while in transit in electronic form not valid
|
View
|
|
32
|
Puranik Builders Limited
|
AAAR, Maharashtra
|
Electricity, Water, etc., services are linked to Construction services, attracts 12% GST
|
View
|
|
33
|
Pramod Singla
|
Supreme Court
|
Preventive Detention laws in India are a colonial legacy
|
View
|
|
34
|
Diwakar Enterprises Pvt. Ltd
|
Punjab and Haryana High Court
|
Pressurized deposit of tax infringes Art 265 and Art 300A
|
View
|
|
35
|
Uber India Systems Private Limited
|
Delhi High Court
|
GST levy on auto/bus rides through ECO upheld
|
View
|
|
36
|
Ericsson India Private Limited
|
Madras High Court
|
Quoting of DIN in Dept. communication mandatory
|
View
|
|
37
|
Reckitt Benckiser (India) Ltd
|
Supreme Court
|
Dettol is classifiable as a drug / medicine
|
View
|
|
38
|
Profisolutions Private limited
|
AAR, Tamilnadu
|
Cross Charge - Authority for Adverse Ruling ignites a potential bomb
|
View
|
|
39
|
Bharat Sanchar Nigam Limited
|
Delhi High Court
|
Limitation freezes once the refund application is filed with documentary evidence
|
View
|
|
40
|
B B Agro Chem Industries
|
CESTAT, Ahmedabad
|
Mere arithmetic calculations not sufficient to prove clandestine
|
View
|
|
41
|
Aditya Polymers
|
Delhi High Court
|
Power of proper officer to cancel a registration from any date cannot be exercised arbitrarily
|
View
|
|
42
|
Chandan Exports
|
CESTAT, Ahmedabad
|
Redetermination of TV based on NIDB data and DGOV Circular is incorrect
|
View
|
|
43
|
Modern Insecticides Ltd
|
Punjab and Haryana High Court
|
Amount deposited during search operation cannot be considered as a Voluntary Payment
|
View
|
|
44
|
K.I. International (INDIA) Ltd
|
Madras High Court
|
Facility to pay tax in installments does not apply to the admitted tax
|
View
|
|
45
|
Nitesh Jain Mangal Chand
|
Madras High Court
|
Provisional bank attachment cannot be for indefinite period
|
View
|
|
46
|
Saw Pipes Limited
|
Supreme Court
|
When the penalty provision is statutory and mandatory, there is no question of mens rea
|
View
|
|
47
|
Faqir Chand Vinod Kumar and Co
|
CESTAT, Mumbai
|
Re-assessment of import duty on the basis of Notification published subsequent to completion of
self-assessment on the same day, is not permissible
|
View
|
|
48
|
Apca Power Private Limited
|
CESTAT, Ahmedabad
|
Ownership of goods is not the only criterion to decide "importer"
|
View
|
|
49
|
Shri Pradeep Kumar Siddha
|
Bombay High Court
|
Amount debited from the bank account of assessee without following the prescribed procedure to be
re-credited
|
View
|
|
50
|
Alex Tour and Travel Private Limited
|
Delhi High Court
|
Refund cannot be withheld even if revenue intends to file an appeal against sanction order
|
View
|
|
51
|
Ramesh Abhishek
|
Delhi High Court
|
Writ Petition not to be entertained for stopping investigation of Lokpal
|
View
|
|
52
|
Yamal Manojbhai
|
Supreme Court
|
Supreme Court delivers split verdict on jurisdiction of Settlement Commission in relation to goods
specified under Section 123
|
View
|
|
53
|
Amorous Trading India Private Limited
|
Allahabad High Court
|
Stay on levy of GST on Mining Lease/Royalty granted by Allahabad High Court
|
View
|
|
54
|
Aditya Tripathi
|
Supreme Court
|
Accused not entitled to bail in Money Laundering case merely because chargesheet has been filed in a
predicate offence
|
View
|
|
55
|
Tata Motors Ltd
|
Supreme Court
|
Credit Note attracts Sales Tax
|
View
|
|
56
|
Y. Balaji vs. Karthik Desari and Anr
|
Supreme Court
|
"BRIBE" - Offence Under PMLA
|
View
|
|
57
|
Delhi International Airport Ltd
|
Supreme Court
|
User Development Fee not liable to Service Tax
|
View
|
|
58
|
Mody Education Foundation
|
CESTAT, New Delhi
|
Service not liable for Service Tax since the same is bundled with Education Service
|
View
|
|
59
|
Sidhivinayak Chemtech Private Limited
|
Delhi High Court
|
Commissioner alone can provisionally attach
|
View
|
|
60
|
Badri Prasad Yadav
|
Patna High Court
|
Writ cannot rectify delay beyond COD
|
View
|
|
61
|
Bansal Industries
|
AAAR, Punjab
|
RCM applicable on purchases through agent of agriculturist
|
View
|
|
62
|
White Gold Bullion Pvt Ltd
|
AAR, Karnataka
|
Margin valuation inapplicable for the supply of used jewellery after melting
|
View
|
|
63
|
PES Engineers Pvt Ltd
|
AAR, Telangana
|
Supply through separate contracts not naturally bundled and hence not composite
|
View
|
|
64
|
Punjab State Power Corporation Ltd
|
AAAR, Punjab
|
Appellate Authority of Advance Ruling has the power of remand to AAR
|
View
|
|
65
|
M.S. Cycle Shop
|
Patna High Court
|
Assessment cannot be based solely on E-way bill
|
View
|
|
66
|
Perfect Vending (India) Pvt Ltd
|
CESTAT, Chennai
|
Exemption from Service Tax cannot be claimed on the pretext of having paid State levy/VAT
|
View
|
|
67
|
Uttarakhand Public Financial Strengthening Project
|
AAR, Uttarakhand
|
Whether reimbursements liable for GST as Additional Consideration?
|
View
|
|
68
|
Vivek Mishra
|
Allahabad High Court
|
Specific instance of bail where petitioner not proprietor of firm involved
|
View
|
|
69
|
Devyani International Limited
|
Rajasthan High Court
|
Subsequent Legislation can be used to interpret earlier obscure/ambiguous Legislations
|
View
|
|
70
|
Amrinder Singh
|
Punjab and Haryana High Court
|
Bail not to be denied to satisfy collective sentiments or as a punitive measure
|
View
|
|
71
|
B.C.Power Controls Limited
|
Rajasthan
High Court
|
Application for refund cannot be kept pending even when fake credit is being investigated
|
View
|
|
72
|
The Kennel Club of India
|
Madras High Court
|
Ban on import of dogs for commercial breeding lifted
|
View
|
|
73
|
RHC Global Exports Private Limited
|
Gujarat High Court
|
Cost imposed for attempt to delay investigation through filing of WP
|
View
|
|
74
|
Union Bank of India (Erstwhile Corporation Bank)
|
NCLAT, New Delhi
|
NCLAT has got inherent powers to recall a decision
|
View
|
|
75
|
Sanjeevani Psychiatric Clinic
|
AAR, Rajasthan
|
Treatment of SUD attracts GST
|
View
|
|
76
|
Govind Prasad Todi
|
Delhi High Court
|
Post IBC only RP is responsible
|
View
|
|
77
|
Mek Pheriperals India Private Limited
|
AAAR, Maharashtra
|
Target-based incentives attract GST @ 18%
|
View
|
|
78
|
Coal India Ltd
|
Supreme Court
|
Competition Law applicable to Companies formed through Nationalisation Act
|
View
|
|
79
|
Gargo Traders
|
Calcutta High Court
|
ITC not deniable due to retrospective cancellation of registration of supplier
|
View
|
|
80
|
Steel Authority Of India Ltd
|
CESTAT, Bangalore
|
Duty cannot be demanded on stock difference without proving clandestine removal
|
View
|
|
81
|
Hasmukhlal Madhavlal Patel
|
Supreme Court
|
Change in controlling interest does not amount to Oppression
|
View
|
|
82
|
Devi Traders
|
Telangana High Court
|
Assessment under Section 61 not pre-requisite to invoke Section 74
|
View
|
|
83
|
Bitumix India LLP
|
Calcutta High Court
|
Not all e-way bill violations can be imposed 200% penalty
|
View
|
|
84
|
Rashtreeya Sikshana Samithi Trust
|
Karnataka High Court
|
Voluntary donations received by Charitable Trust's Educational Institution is not Capitation Fee
|
View
|
|
85
|
V Sundararaj
|
Madras High Court
|
Once Central Law is held unconstitutional by a High Court, it becomes invalid across the country
|
View
|
|
86
|
South Delhi Municipal Corporation
|
Delhi High Court
|
Advocates' office run from residence not subject to property tax
|
View
|
|
87
|
Shree Ram Agrotech
|
Jharkhand High Court
|
Recovery is not tenable unless a proper Show Cause Notice is issued
|
View
|
|
88
|
South West Terminal Ltd. v Achter Land
|
King's Bench for Saskatchewan, Canada
|
Use of thumbs up in a text message amounts to acceptance of the contract - Canadian court rules
|
View
|
|
89
|
HCC-CPL (JV)
|
Gauhati High Court
|
Reimbursement claims of GST on the differential amount on account of price variation
|
View
|
|
90
|
Seya Industries Ltd
|
Bombay High Court
|
ITC available cannot be blocked without issuing Show Cause Notice
|
View
|
|
91
|
Sri Muthuraman Traders
|
Madras High Court
|
High court condones delay in filing GST Appeal beyond COD
|
View
|
|
92
|
Reliance Industries Ltd
|
Supreme Court
|
Accusation of non-disclosure can only be made if there is in the first instance a requirement to disclose
|
View
|
|
93
|
S.Ve.Shekher
|
Madras High Court
|
Sender of a forwarded message responsible for the content
|
View
|
|
94
|
Pulikkippoyil Sharafudheen
|
Kerala High Court
|
Quantity of gold collectively smuggled should be treated as individually smuggled for considering bail
|
View
|
|
95
|
Kothari Sugars and Chemicals Limited
|
AAAR, Tamilnadu
|
Supply of food at a subsidized rate is not a perquisite
|
View
|
|
96
|
Andhra Sugars Limited
|
CESTAT, Hyderabad
|
Judicial discipline mandates that an order which attained finality cannot be reopened
|
View
|
|
97
|
Paschimanchal Vidyut Vitran Nigam Ltd
|
Supreme Court
|
Supreme Court holds that IBC overrides the Electricity Act and dues payable to secured creditors are at a
higher footing
|
View
|
|
98
|
Malabar Gold Private Limited
|
AAR, Kerala
|
Netting off receivables and payables satisfies payment condition and does not constitute supply under GST
|
View
|
|
99
|
Uniseven Engineering & Infrastructure Pvt Ltd
|
Delhi High Court
|
Dues from suppliers cannot be recovered invoking MSMED Act, 2006
|
View
|
|
100
|
Choodamani Parmeshwaran
|
Supreme Court
|
Writ of mandamus cannot be issued to prevent officer from performing statutory duty
|
View
|
|
101
|
Isha Foundation
|
AAR, Karnataka
|
Education provided by Isha Foundation is subject to GST
|
View
|
|
102
|
Savita Oil Technologies Ltd
|
Bombay High Court
|
Appeal against Form DRC 05: In absence of provision for online filing, offline facility to be extended to
assesse
|
View
|
|
103
|
Ramesh Kumar Patodia
|
Calcutta High Court
|
No GST liability on loan by a Bank to its Credit-Card holders
|
View
|
