Rulings ( 6432 results )
High Court
HC: Typographical error in E-Way Bill cannot invite penalty absent intent to evade tax
Jan 04, 2024- In Favour of Petitioner
- Citation Number : TS-01-HC(ALL)-2024-GST
Supreme Court
SC: Issues notice to FinMin regarding option to revise return on Portal
Jan 03, 2024- In Favour of Petitioner
- Citation Number : TS-693-SC-2023-GST
Supreme Court
SC: Modifies HC order, reduces penalty imposed for consigment transported without valid E-Way-Bill
Jan 03, 2024- In Favour of Respondent
- Citation Number : TS-692-SC-2023-GST
High Court
HC: Upholds tax and penalty imposition on goods transported sans valid e-way bill
Jan 03, 2024- In Favour of Respondent
- Citation Number : TS-747-HC(CAL)-2022-GST
High Court
HC: Quashes order seeking Bank Guarantee by way of solvent security contrary to Authority's direction
Jan 03, 2024- In Favour of Petitioner
- Citation Number : TS-691-HC(RAJ)-2023-GST
Authority for Advance Ruling
AAR: Rejects advance ruling application sans product composition, lab report
Jan 02, 2024- In Favour of Not Applicable
- Citation Number : TS-690-AAR(RAJ)-2023-GST
Authority for Advance Ruling
AAR: Rules on admissibility of advance ruling application by land developer
Jan 02, 2024- In Favour of Respondent
- Citation Number : TS-689-AAR(UP)-2023-GST
Authority for Advance Ruling
AAR: Jaipur Development Authority falls under 'Governmental Authority', NIL rate inapplicable on works
Jan 02, 2024- In Favour of Respondent
- Citation Number : TS-688-AAR(RAJ)-2023-GST
Authority for Advance Ruling
AAR: Rules on applicable tax-rate on advances received towards works executed for Aligarh Smart City project
Jan 02, 2024- In Favour of Respondent
- Citation Number : TS-687-AAR(UP)-2023-GST
High Court
HC: Pre-deposit of disputed amount does not envisage interest, fine, penalty but only tax
Jan 02, 2024- In Favour of Not Applicable
- Citation Number : TS-686-HC(KAR)-2023-GST
High Court
HC: Discretion to cancel registration from retrospective date requires 'objective criteria'; Approves backdated cancellation
Dec 28, 2023- In Favour of Not Available
- Citation Number : TS-684-HC(DEL)-2023-GST
High Court
HC: Quashes GST registration cancellation order, directs allowing Assessee to file mandatory returns
Dec 28, 2023- In Favour of Petitioner
- Citation Number : TS-683-HC(MAD)-2023-GST
High Court
HC: Quashes assessment order due to inadequate reply time given to assessee; Remands matter
Dec 28, 2023- In Favour of Petitioner
- Citation Number : TS-682-HC(KER)-2023-GST
High Court
HC: Directs to restore registration after carrying out ‘physical verification’ of current place of business
Dec 28, 2023- In Favour of Petitioner
- Citation Number : TS-678-HC(DEL)-2023-GST
Authority for Advance Ruling
AAR: ‘Community Hall’ construction for Government Entity liable to GST at 18% w.e.f. Jan’ 22
Dec 28, 2023- In Favour of Not Available
- Citation Number : TS-681-AAR(RAJ)-2023-GST
Authority for Advance Ruling
AAR: Stadiometer and Infantometer classifiable as diagnostic medical equipment, taxable at 12%
Dec 28, 2023- In Favour of Applicant
- Citation Number : TS-679-AAR(RAJ)-2023-GST
Authority for Advance Ruling
AAR: Flourine-18 drugs, used for cancer diagnosis, taxable at 18%
Dec 28, 2023- In Favour of Respondent
- Citation Number : TS-680-AAR(UP)-2023-GST
High Court
HC: SEZ unit not entitled to exemption from Compensation Cess: Dismisses writ
Dec 27, 2023- In Favour of Respondent
- Citation Number : TS-677-HC(AP)-2023-GST
High Court
HC: Cannot be oblivious to ‘innumerable’ difficulties due to GST rollout, allows refund
Dec 27, 2023- In Favour of Petitioner
- Citation Number : TS-676-HC(DEL)-2023-GST
High Court
HC: ‘Coaching’ by educational institution exempt from GST? HC orders re-consideration citing 'obvious error'
Dec 26, 2023- In Favour of Not Applicable
- Citation Number : TS-675-HC(KAR)-2023-GST