Rulings ( 7209 results )

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High Court

HC: Recovery proceedings under GST ‘comprehensive and complete’; Dismisses challenge to SCN

  • In Favour of Not Applicable
  • Citation Number : TS-705-HC(P&H)-2024-GST
High Court

HC: Grants stay on order blocking Input Tax Credit

  • In Favour of Petitioner
  • Citation Number : TS-704-HC(RAJ)-2024-GST
High Court

HC: Quashes dismissal of SBI’s appeal on ‘hyper technicalities’; Remands for fresh consideration

  • In Favour of Petitioner
  • Citation Number : TS-703-HC(BOM)-2024-GST
High Court

HC: Grants conditional bail to Director; Directs to deposit some amounts within a week

  • In Favour of Petitioner
  • Citation Number : TS-702-HC(GUJ)-2024-GST
Authority for Advance Ruling

AAR: Supply of slaked lime is classifiable under CTH 25222000

  • In Favour of Applicant
  • Citation Number : TS-701-AAR(RAJ)-2024-GST
Authority for Advance Ruling

AAR: Rules on taxability for affordable, non-affordable housing and commercial apartments under REP

  • In Favour of Applicant
  • Citation Number : TS-698-AAR(RAJ)-2024-GST
High Court

HC: Copy of judgment holding Rule 96(10) ultra-vires; Directs ‘no IGST recovery’ for past-period

  • In Favour of Not Available
  • Citation Number : TS-700-HC(KER)-2024-GST
High Court

HC: Copy of judgment quashing SCNs/Orders demanding GST on expat salary citing circular

  • In Favour of Petitioner
  • Citation Number : TS-697-HC(DEL)-2024-GST
High Court

HC: Central’s parallel proceedings 'illegal' after State's SCN on same subject

  • In Favour of Petitioner
  • Citation Number : TS-696-HC(KAR)-2024-GST
High Court

HC: State’s parallel proceedings 'illegal' after Central's SCN on same subject

  • In Favour of Petitioner
  • Citation Number : TS-695-HC(KAR)-2024-GST
High Court

HC: Remands owing to ‘retrospective’ Finance Act amendment in credit transition by ISD

  • In Favour of Not Available
  • Citation Number : TS-694-HC(BOM)-2024-GST
High Court

HC: Grants relief to taxpayer; Quashes registration cancellation

  • In Favour of Petitioner
  • Citation Number : TS-693-HC(MP)-2024-GST
High Court

HC: Remands refund rejection for considering filing of undertakings, inverted duty structure

  • In Favour of Petitioner
  • Citation Number : TS-692-HC(BOM)-2024-GST
High Court

HC: Directs to consider E-way bill with missing delivery notes as an ‘offence’

  • In Favour of Petitioner
  • Citation Number : TS-691-HC(KER)-2024-GST
Authority for Advance Ruling

AAR: Pre-paid vouchers constitute supply of 'goods', taxable at 18%; Distinguishes Sodexo, Kalyan Jewellers

  • In Favour of Respondent
  • Citation Number : TS-690-AAR(UP)-2024-GST
Appellate Authority for Advance Ruling

AAAR: ‘Cream’ is vegetable fat/oil attracting 5% GST

  • In Favour of Not Applicable
  • Citation Number : TS-689-AAAR(UP)-2024-GST
Appellate Authority for Advance Ruling

AAAR: Trading in pre-paid vouchers a ‘service’, taxable event occurs upon sale of vouchers

  • In Favour of Not Available
  • Citation Number : TS-688-AAAR(UP)-2024-GST
High Court

HC: Quashes retrospective registration cancellation sans material to support claim of non-existent taxpayer

  • In Favour of Not Applicable
  • Citation Number : TS-687-HC(DEL)-2024-GST
High Court

HC: Applying Safari Retreats ratio, directs AAR to re-consider ITC eligibility of LNG-regasification-unit

  • In Favour of Not Available
  • Citation Number : TS-686-HC(BOM)-2024-GST
High Court

HC: directs release of cash seized along with interest

  • In Favour of Petitioner
  • Citation Number : TS-758-HC(DEL)-2023-GST