Rulings ( 7209 results )

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High Court

HC: Quashes order cancelling GST registration sans reasons, notice, opportunity of hearing

  • In Favour of Petitioner
  • Citation Number : TS-725-HC(GUJ)-2024-GST
High Court

HC: Cannot have show cause notices in the form of order-in-original; Directs ‘fresh’ consideration

  • In Favour of Applicant
  • Citation Number : TS-724-HC(GUJ)-2024-GST
Authority for Advance Ruling

AAR: 18% GST on car rental services without operator

  • In Favour of Applicant
  • Citation Number : TS-723-AAR(KER)-2024-GST
High Court

HC: Upholds GST on royalty paid by mineral-concessioner to State; Considers SC 9-Judge verdict

  • In Favour of Respondent
  • Citation Number : TS-722-HC(HP)-2024-GST
Authority for Advance Ruling

AAR: Rectifies earlier order on equipments, machinery ‘not’ forming part of warship/submarine

  • In Favour of Applicant
  • Citation Number : TS-720-AAR(AP)-2024-GST
Authority for Advance Ruling

AAR: Masala, tomato rice, coconut curries are for ‘direct use’, classifiable as ‘Other’

  • In Favour of Applicant
  • Citation Number : TS-721-AAR(KER)-2024-GST
Authority for Advance Ruling

AAR: Uber liable to GST as E-commerce Operator notwithstanding drivers providing services ‘through’ its app

  • In Favour of Respondent
  • Citation Number : TS-719-AAR(KAR)-2024-GST
Authority for Advance Ruling

AAR: Packed Halwa remains ‘Sweetmeats' not Namkeens when sold under brand name

  • In Favour of Not Applicable
  • Citation Number : TS-718-AAR(KER)-2024-GST
High Court

HC: Dismisses challenge to proceedings by State considering mere summon issuance by Central-Tax Authority

  • In Favour of Not Available
  • Citation Number : TS-717-HC(KER)-2024-GST
High Court

HC: As Sec. 16(5) comes into effect, sets aside denial of ITC

  • In Favour of Not Available
  • Citation Number : TS-713-HC(KER)-2024-GST
High Court

HC: Remands on condition of depositing 10% tax payable

  • In Favour of Not Available
  • Citation Number : TS-716-HC(MAD)-2024-GST
High Court

HC: Citing non-appearance at personal hearing after receipt of SCN, dismisses writ challenging demand

  • In Favour of Not Available
  • Citation Number : TS-715-HC(MP)-2024-GST
High Court

HC: Remands for considering ‘fairly detailed’ reply to SCN after granting hearing-opportunity

  • In Favour of Not Applicable
  • Citation Number : TS-714-HC(BOM)-2024-GST
High Court

HC: Sets aside denial of ITC; Directs to pass fresh orders

  • In Favour of Not Applicable
  • Citation Number : TS-712-HC(KER)-2024-GST
High Court

HC: Directs to unblock credit balance and implement new ITC mechanism

  • In Favour of Not Applicable
  • Citation Number : TS-711-HC(KAR)-2024-GST
Supreme Court

SC: Declares P&H HC ruling in Ethos’ case over jurisdiction as ineffective, ‘not’ final and binding

  • In Favour of Petitioner
  • Citation Number : TS-710-SC-2024-GST
High Court

HC: Annuity from NHAI for road-construction service falling under SAC 9954 not exempt; Dismisses GMR's writ

  • In Favour of Not Applicable
  • Citation Number : TS-709-HC(TEL)-2024-GST
High Court

HC: Pre-deposit payment via ECrL ‘valid’ & ‘sufficient compliance’; Quashes direction to pay via ECL

  • In Favour of Not Applicable
  • Citation Number : TS-708-HC(GUJ)-2024-GST
High Court

HC: IDS-refund not 'constitutional guarantee' or 'statutory entitlement', ineligible on exempt education service

  • In Favour of Respondent
  • Citation Number : TS-707-HC(GUJ)-2024-GST
High Court

HC: Quashes dismissal of appeal on maintainability

  • In Favour of Petitioner
  • Citation Number : TS-706-HC(ALL)-2024-GST