Rulings ( 6200 results )
High Court
HC: Tax amount non-reflection in GSTR-2A not sufficient to deny ITC-claim; Remands matter
Sep 20, 2023- In Favour of Petitioner
- Citation Number : TS-461-HC(KER)-2023-GST
Authority for Advance Ruling
AAR: Supplying uniforms, bags, study material alongwith coaching service for consolidated charge, a “composite supply”
Sep 20, 2023- In Favour of Applicant
- Citation Number : TS-783-AAR(RAJ)-2021-GST
High Court
HC: 'Mango Pulp' always taxable at 12%, not 18% GST; Clarification applies retrospectively
Sep 20, 2023- In Favour of Petitioner
- Citation Number : TS-460-HC(AP)-2023-GST
High Court
HC: Cannot reject ‘legitimate’ claim by adopting 'pedantic approach'; Allows refund in two-parts
Sep 18, 2023- In Favour of Not Applicable
- Citation Number : TS-458-HC(GUJ)-2023-GST
High Court
HC: Hearing opportunity before AAR not 'empty formality'; Reason must precede rejection
Sep 18, 2023- In Favour of Petitioner
- Citation Number : TS-457-HC(KAR)-2023-GST
High Court
HC: Quashes registration-cancellation SCN ‘incapable of eliciting meaningful response’, absent “reason”
Sep 15, 2023- In Favour of Petitioner
- Citation Number : TS-456-HC(DEL)-2023-GST
High Court
HC: Directs release of seized cash, waives time during writ pendency, from limitation
Sep 15, 2023- In Favour of Not Applicable
- Citation Number : TS-454-HC(DEL)-2023-GST
High Court
HC: Citing unambiguous language, upholds validity of Section 16(4) denying ITC for belated return-filing
Sep 15, 2023- In Favour of Respondent
- Citation Number : TS-455-HC(PAT)-2023-GST
High Court
HC: Criticizes mechanical refund denial to EOU on software service exported to foreign parent
Sep 15, 2023- In Favour of Petitioner
- Citation Number : TS-453-HC(DEL)-2023-GST
High Court
HC: Credit transitioned cannot be denied; Mistake/discrepancy in filing TRAN-01 may be ‘overlooked’
Sep 13, 2023- In Favour of Not Applicable
- Citation Number : TS-452-HC(MAD)-2023-GST
High Court
HC: Unit coming into existence after change in ownership not entitled to 'Budgetary-Support'
Sep 13, 2023- In Favour of Respondent
- Citation Number : TS-451-HC(SIK)-2023-GST
High Court
HC: Allows GST registration restoration; Extends 'Amnesty Scheme' benefit despite cancellation after cut-off date
Sep 12, 2023- In Favour of Petitioner
- Citation Number : TS-450-HC(MAD)-2023-GST
Authority for Advance Ruling
AAR: Proportionate ITC available on canteen services provided by auto-parts supplier to permanent employees, not contractual workers
Sep 12, 2023- In Favour of Petitioner
- Citation Number : TS-449-AAR(AP)-2023-GST
Authority for Advance Ruling
AAR: 'Crackle' used as topping, sold to ice-cream manufacturers, not Sugar Boiled Confectionery, but ‘industrial input’
Sep 12, 2023- In Favour of Respondent
- Citation Number : TS-448-AAR(AP)-2023-GST
High Court
HC: Notice without date and time for personal hearing against ‘natural justice’ principles
Sep 11, 2023- In Favour of Not Applicable
- Citation Number : TS-447-HC(ALL)-2023-GST
High Court
HC: Disabling form-filing to change place of business no ground for cancelling registration
Sep 11, 2023- In Favour of Petitioner
- Citation Number : TS-445-HC(DEL)-2023-GST
High Court
HC: Citing no irregularities barring one “non-existent” supplier, dismisses ITC refund denial
Sep 11, 2023- In Favour of Petitioner
- Citation Number : TS-444-HC(DEL)-2023-GST
High Court
HC: Allows opportunity of hearing as an “expropriatory action”
Sep 11, 2023- In Favour of Not Applicable
- Citation Number : TS-443-HC(ALL)-2023-GST
High Court
HC: Allows refund on service exported as ‘principal’; 'Agent' word used in agreement “inconsequential”
Sep 11, 2023- In Favour of Petitioner
- Citation Number : TS-446-HC(DEL)-2023-GST
High Court
HC: “No room for deviation from GST provisions”; Quashes goods’ detention, penalty
Sep 11, 2023- In Favour of Not Applicable
- Citation Number : TS-442-HC(ALL)-2023-GST