Rulings ( 6302 results )

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High Court

HC: Grants bail owing to medical condition of accused during conclusion of trial

Dec 14, 2023
  • In Favour of Petitioner
  • Citation Number : TS-640-HC(P&H)-2023-GST
High Court

HC: Quashes SCN not satisfying “rudimentary requirement” of natural justice principles

Dec 14, 2023
  • In Favour of Petitioner
  • Citation Number : TS-639-HC(DEL)-2023-GST
High Court

HC: Upholds credit-reversal on account of belated return-filing; Dismisses writ following settled precedence

Dec 14, 2023
  • In Favour of Respondent
  • Citation Number : TS-646-HC(CAL)-2023-GST
Authority for Advance Ruling

AAR: Renting residential dwelling units on monthly rental basis not exempt, taxable at 12%

Dec 13, 2023
  • In Favour of Respondent
  • Citation Number : TS-644-AAR(KAR)-2023-GST
Authority for Advance Ruling

AAR: Two-wheeler seat covers taxable at 28% as ‘Parts and accessories’ of vehicles

Dec 13, 2023
  • In Favour of Not Applicable
  • Citation Number : TS-645-AAR(TN)-2023-GST
High Court

HC: Citing pendency of dispute before SC regarding pre-deposit payment through ECrL. directs appeal-consideration

Dec 13, 2023
  • In Favour of Petitioner
  • Citation Number : TS-643-HC(PAT)-2023-GST
High Court

HC: GTA cannot bypass tax liability on fuel value supplied free of cost by service recipient

Dec 13, 2023
  • In Favour of Respondent
  • Citation Number : TS-642-HC(CHAT)-2023-GST
High Court

HC: Search-authorization solely based on Special Judge's order 'patently erroneous; Directs return of documents

Dec 13, 2023
  • In Favour of Petitioner
  • Citation Number : TS-641-HC(DEL)-2023-GST
High Court

HC: Human's not slave to technology; Applies 'equity' to rectify procedural error during registration

Dec 12, 2023
  • In Favour of Petitioner
  • Citation Number : TS-637-HC(ALL)-2023-GST
Authority for Advance Ruling

AAR: ITC of CVD/SAD paid for EO non-fulfillment not available absent any provision under GST

Dec 12, 2023
  • In Favour of Respondent
  • Citation Number : TS-636-AAR(TN)-2023-GST
High Court

HC: Warehousing-service to Unilever for tea blending/packing exempt: AAR/AAAR-order contrary to SC-decisions

Dec 12, 2023
  • In Favour of Petitioner
  • Citation Number : TS-635-HC(BOM)-2023-GST
Authority for Advance Ruling

AAR: Central Police Force Canteen under Ministry of Home Affairs ineligible for GST exemption

Dec 11, 2023
  • In Favour of Respondent
  • Citation Number : TS-634-AAR(KAR)-2023-GST
High Court

HC: Enquiry in declared business-place, ‘summary proceeding’; Rejects plea to cross-examine third-party statement

Dec 11, 2023
  • In Favour of Respondent
  • Citation Number : TS-633-HC(KER)-2023-GST
Authority for Advance Ruling

AAR: 18% GST on damages received from tenant for early termination of sub-lease

Dec 11, 2023
  • In Favour of Respondent
  • Citation Number : TS-632-AAR(KAR)-2023-GST
High Court

HC: Directs refund of GST collected during search, however, validates legality of inspection

Dec 08, 2023
  • In Favour of Petitioner
  • Citation Number : TS-631-HC(DEL)-2023-GST
High Court

HC: Orders provisionally attaching assessee’s bank accounts inoperative, given 1-year expiry

Dec 08, 2023
  • In Favour of Petitioner
  • Citation Number : TS-630-HC(DEL)-2023-GST
High Court

HC: Upholds non-restoration of registration certificates by single-judge pending SCN-adjudication, dismisses writ appeal

Dec 08, 2023
  • In Favour of Petitioner
  • Citation Number : TS-629-HC(KER)-2023-GST
High Court

HC: Revenue cannot continue summons for enforcing assessee's presence, disposes writ

Dec 08, 2023
  • In Favour of Petitioner
  • Citation Number : TS-628-HC(P&H)-2023-GST
High Court

HC: Directs refund of amount deposited under compelling circumstances during search operations

Dec 08, 2023
  • In Favour of Petitioner
  • Citation Number : TS-627-HC(DEL)-2023-GST
High Court

HC: Allows IDS-refund to IOCL notwithstanding principal-input & output bearing same GST-rate

Dec 08, 2023
  • In Favour of Not Applicable
  • Citation Number : TS-626-HC(DEL)-2023-GST