Rulings ( 6432 results )
High Court
HC: Directs SGST-Department to keep SCN in abeyance given parallel proceedings pending before CGST-authority
Jan 18, 2024- In Favour of Not Applicable
- Citation Number : TS-09-HC(CAL)-2024-GST
High Court
HC: Cancel registration retrospectively only when consequences 'intended and warranted', not mechanically for return non-filing
Jan 16, 2024- In Favour of Petitioner
- Citation Number : TS-07-HC(DEL)-2024-GST
Authority for Advance Ruling
AAR: Roof Top Solar System falls out of ‘blocked credit’ periphery as a ‘Plant and Machinery’
Jan 12, 2024- In Favour of Applicant
- Citation Number : TS-04-AAR(GUJ)-2024-GST
Authority for Advance Ruling
AAR: PSU supplying, for setting up natural gas-based ammonia urea complex not liable to TDS
Jan 12, 2024- In Favour of Petitioner
- Citation Number : TS-06-AAR(TEL)-2024-GST
Authority for Advance Ruling
AAR: Amount taken from salary towards canteen facility constitutes ‘perquisites’ with ITC
Jan 12, 2024- In Favour of Petitioner
- Citation Number : TS-706-AAR(GUJ)-2023-GST
High Court
HC: Bunching of SCNs for different FYs, impermissible; Directs splitting of notices for each year
Jan 12, 2024- In Favour of Petitioner
- Citation Number : TS-707-HC(MAD)-2023-GST
Authority for Advance Ruling
AAR: Supply to IOCL on high-seas part of composite works-contract service; Cannot divide turnkey EPC-contract
Jan 12, 2024- In Favour of Petitioner
- Citation Number : TS-05-AAR(GUJ)-2024-GST
High Court
HC: Sets-aside SCN issued without considering assessee's request to investigate supplier: Allows writ-appeal
Jan 12, 2024- In Favour of Appellant
- Citation Number : TS-705-HC(CAL)-2023-GST
High Court
HC: ‘Voucher’ is ‘actionable claim’; Modifies AAR, AAAR over taxability at the point of issuance
Jan 11, 2024- In Favour of Petitioner
- Citation Number : TS-704-HC(MAD)-2023-GST
Supreme Court
SC: Copy of SC order in online gaming controversy; Hearing set for April 2
Jan 09, 2024- In Favour of Petitioner
- Citation Number : TS-03-SC-2024-GST
High Court
HC: Following Amit Cotton Industries ratio, sets-aside refund denial on exports basis Circular
Jan 08, 2024- In Favour of Petitioner
- Citation Number : TS-703-HC(GUJ)-2023-GST
High Court
HC: DGGI-Officer a 'proper officer' to issue summons; Notification assigning jurisdiction not ultra-vires
Jan 08, 2024- In Favour of Not Applicable
- Citation Number : TS-02-HC(ALL)-2024-GST
High Court
HC: Directs to restore GST registration, follows co-ordinate bench dictum
Jan 05, 2024- In Favour of Petitioner
- Citation Number : TS-702-HC(MAD)-2023-GST
High Court
HC: Quashes order cancelling registration sans supportive evidence, insufficient response time
Jan 05, 2024- In Favour of Petitioner
- Citation Number : TS-700-HC(GUJ)-2023-GST
High Court
HC: Revenue can approach NCLT for recovery action against debtor during moratorium period
Jan 05, 2024- In Favour of Not Applicable
- Citation Number : TS-698-HC(BOM)-2023-GST
High Court
HC: Non-furnishing GSTIN initially not a ground for exemption denial to Govt. helicopter pilots trainer
Jan 05, 2024- In Favour of Petitioner
- Citation Number : TS-699-HC(KAR)-2023-GST
High Court
HC: Petition challenging provisional attachment of bank account ‘maintainable’ owing to territorial jurisdiction
Jan 05, 2024- In Favour of Petitioner
- Citation Number : TS-701-HC(CAL)-2023-GST
High Court
HC: Reprimands Revenue for overlooking CGST Rules & Circular while demanding payback of ITC-refund
Jan 04, 2024- In Favour of Petitioner
- Citation Number : TS-697-HC(BOM)-2023-GST
High Court
HC: Limitation period prescribed to file returns post best-judgment assessment 'directory in nature'
Jan 04, 2024- In Favour of Petitioner
- Citation Number : TS-694-HC(MAD)-2023-GST
High Court
HC: Quashes GST registration-cancellation absent reasons; Directs fresh SCN issuance
Jan 04, 2024- In Favour of Petitioner
- Citation Number : TS-695-HC(BOM)-2023-GST