Rulings ( 6310 results )
Competition Commission of India
CCI: Orders DGAP to reinvestigate into real estate projects by “exhausting all available resources”
Aug 08, 2023- In Favour of Not Applicable
- Citation Number : TS-373-CCI-2023-GST
High Court
HC: Non-grant of opportunity for curing procedural defect violates natural justice principle
Aug 04, 2023- In Favour of Petitioner
- Citation Number : TS-372-HC(BOM)-2023-GST
Competition Commission of India
CCI: No profiteering by charging royalty and advertisement expenses by Subway under franchisee agreement
Aug 03, 2023- In Favour of Petitioner
- Citation Number : TS-371-CCI-2023-GST
Competition Commission of India
CCI: Drops anti-profiteering proceedings against real-estate projects initiated post-GST
Aug 03, 2023- In Favour of Respondent
- Citation Number : TS-370-CCI-2023-GST
High Court
HC: Disposes writ challenging constitutionality of blocked credits, as matter pending before Apex Court
Aug 03, 2023- In Favour of Not Applicable
- Citation Number : TS-369-HC(BOM)-2023-GST
High Court
HC: Disposes writ challenging constitutionality of blocked credits, considering pending matter before SC
Aug 03, 2023- In Favour of Not Applicable
- Citation Number : TS-368-HC(BOM)-2023-GST
High Court
HC: Quashes recovery action against service recipient for GSTR-2A-GSTR-3B mismatch absent exceptional circumstances
Aug 02, 2023- In Favour of Petitioner
- Citation Number : TS-367-HC(CAL)-2023-GST
High Court
HC: Directs reassessing BoE considering 'bona-fide' mistake of claiming duty exemption under AA scheme
Aug 02, 2023- In Favour of Petitioner
- Citation Number : TS-366-HC(KER)-2023-GST
High Court
HC: Directs filing statutory appeal against order imposing penalty; Restrains coercive action
Aug 02, 2023- In Favour of Appellant
- Citation Number : TS-365-HC(CAL)-2023-GST
High Court
HC: Refund-Application cannot be rejected without affording opportunity to reconcile mismatch; Restores application
Aug 02, 2023- In Favour of Petitioner
- Citation Number : TS-364-HC(DEL)-2023-GST
High Court
HC: Dismisses prayer for quashing FIR, criminal proceedings in GST-evasion case: Directs following SC dicta
Aug 01, 2023- In Favour of Respondent
- Citation Number : TS-363-HC(JHAR)-2023-GST
High Court
HC: Grants bail considering investigation completion and other factors; Imposes conditions
Jul 31, 2023- In Favour of Not Applicable
- Citation Number : TS-362-HC(CHAT)-2023-GST
High Court
HC: Quashes order passed in haste without giving hearing opportunity: Remits matter
Jul 31, 2023- In Favour of Petitioner
- Citation Number : TS-361-HC(ORI)-2023-GST
High Court
HC: Dismisses writ assailing GSTIN cancellation; Directs approaching concerned officer
Jul 31, 2023- In Favour of Not Available
- Citation Number : TS-360-HC(DEL)-2023-GST
High Court
HC: Retrospective GST registration cancellation not justifiable despite non-filing of returns
Jul 31, 2023- In Favour of Not Available
- Citation Number : TS-359-HC(DEL)-2023-GST
High Court
HC: Citing supplier's cancelled registration, dismisses assessee's writ challenging ITC-reversal sought on machinery-purchase
Jul 31, 2023- In Favour of Respondent
- Citation Number : TS-358-HC(MAD)-2023-GST
Authority for Advance Ruling
AAR: Supply of goods without consideration in discharge of warranty obligation not taxable
Jul 28, 2023- In Favour of Applicant
- Citation Number : TS-356-AAR(KER)-2023-GST
Authority for Advance Ruling
AAR: Amount charged from villa-buyers for structural changes form part of consideration for construction service
Jul 28, 2023- In Favour of Not Available
- Citation Number : TS-355-AAR(KER)-2023-GST
High Court
HC: Sets aside refund rejection; Lack of reason, SCN non-issuance a “fundamental error”
Jul 28, 2023- In Favour of Petitioner
- Citation Number : TS-357-HC(DEL)-2023-GST
High Court
HC: Grants refund of excess IGST charged inadvertently on goods supplied to Merchant Exporter
Jul 28, 2023- In Favour of Petitioner
- Citation Number : TS-354-HC(GUJ)-2023-GST