Rulings ( 6310 results )
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
Supreme Court
SC: Confirms HC-order rejecting pre-arrest bail considering case circumstances, allegations: Dismisses SLP
Sep 08, 2023- In Favour of Respondent
- Citation Number : TS-441-SC-2023-GST
High Court
HC: No ‘straight-jacket formula’ for deciding if SCN is bad/vague; Dismisses writ appeal
Sep 07, 2023- In Favour of Respondent
- Citation Number : TS-440-HC(CAL)-2023-GST
High Court
HC: Quashes ex-parte order passed “without going into merits”; Restores appeal
Sep 06, 2023- In Favour of Petitioner
- Citation Number : TS-436-HC(PAT)-2023-GST
High Court
HC: Revenue cannot confiscate owner's goods/vehicle by questioning consignor's legitimacy
Sep 06, 2023- In Favour of Petitioner
- Citation Number : TS-437-HC(AP)-2023-GST
High Court
HC: Affording hearing opportunity before passing adverse order ‘mandatory’ for Authority
Sep 06, 2023- In Favour of Petitioner
- Citation Number : TS-438-HC(ALL)-2023-GST
High Court
HC: Quashes order detaining frozen shrimp transport vehicle, allows writ despite statutory remedy
Sep 06, 2023- In Favour of Not Applicable
- Citation Number : TS-439-HC(KER)-2023-GST
High Court
HC: Permits debit of amounts lying in ECrL for pre-deposit payment; Directs numbering appeal
Sep 06, 2023- In Favour of Not Available
- Citation Number : TS-435-HC(MAD)-2023-GST
Authority for Advance Ruling
AAR: Denies ITC on leasehold-rights of land acquired for setting/expanding manufacturing facility
Sep 05, 2023- In Favour of Respondent
- Citation Number : TS-434-AAR(GUJ)-2023-GST
Authority for Advance Ruling
AAR: ITC available on Demo-car further sold, not if used as replacement vehicle in workshop
Sep 05, 2023- In Favour of Petitioner
- Citation Number : TS-433-AAR(TEL)-2023-GST
High Court
HC: Raps Revenue for surreptitiously recovering entire tax due against legislative mandate; Lays guidelines
Sep 04, 2023- In Favour of Respondent
- Citation Number : TS-430-HC(PAT)-2023-GST