Rulings ( 7211 results )

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High Court

HC: Relegates taxpayer to alternative appellate remedy

  • In Favour of Petitioner
  • Citation Number : TS-486-HC(CAL)-2024-GST
High Court

HC: Remands GST registration cancellation back to Adjudicating Authority for fresh consideration

  • In Favour of Petitioner
  • Citation Number : TS-485-HC(DEL)-2024-GST
High Court

HC: Quashes order rejecting GST registration revocation application

  • In Favour of Petitioner
  • Citation Number : TS-484-HC(GUJ)-2024-GST
Authority for Advance Ruling

AAR: Plastic articles used as parts of electric accumulators classifiable under Heading 8507, attracts 28% GST

  • In Favour of Not Applicable
  • Citation Number : TS-481-AAR(TN)-2024-GST
Authority for Advance Ruling

AAR: Rejects application for rectification of certain errors apparent on face; Rules on eligibility of differential

  • In Favour of Respondent
  • Citation Number : TS-479-AAR(TN)-2024-GST
High Court

HC: Quashes AAAR order on 'Biofertiliser' classification noticing contradictory rulings; Remands matter

  • In Favour of Not Applicable
  • Citation Number : TS-480-HC(GUJ)-2024-GST
High Court

HC: Service of order only in Hindi Language impermissible; Directs Authority to furnish in English

  • In Favour of Petitioner
  • Citation Number : TS-478-HC(AP)-2024-GST
High Court

HC: Upholds Single-Judge order dismissing writ seeking refund on 'alternate remedy' ground

  • In Favour of Respondent
  • Citation Number : TS-477-HC(GAUH)-2024-GST
High Court

HC: Fixed establishment re-registered under foreign law does not imply separate entity; Directs GST reimbursement

  • In Favour of Petitioner
  • Citation Number : TS-476-HC(TEL)-2024-GST
High Court

HC: Stays CGST, SGST demand considering IGST payment already made; Remits matter; Disposes writ

  • In Favour of Petitioner
  • Citation Number : TS-475-HC(ALL)-2024-GST
Authority for Advance Ruling

AAR: Goods cleared from FTWZ to customers in DTA, multiple transfers within FTWZ, not ‘Supply’

  • In Favour of Respondent
  • Citation Number : TS-474-AAR(TN)-2024-GST
High Court

HC: Remands for granting ‘mandatory’ opportunity of hearing

  • In Favour of Petitioner
  • Citation Number : TS-473-HC(BOM)-2024-GST
High Court

HC: DHL urges absence of DGST Notification; Stays recovery proceedings in challenge to time-limit extension

  • In Favour of Petitioner
  • Citation Number : TS-472-HC(DEL)-2024-GST
High Court

HC: Launch demand and recovery on finding excess stock not ‘confiscation’

  • In Favour of Petitioner
  • Citation Number : TS-471-HC(ALL)-2024-GST
High Court

HC: Directs bank to de-freeze taxpayer’s account

  • In Favour of Petitioner
  • Citation Number : TS-463-HC(P&H)-2024-GST
High Court

HC: Allows preceding month's REA as export proof for claiming IGST refund on electricity supply

  • In Favour of Petitioner
  • Citation Number : TS-470-HC(AP)-2024-GST
High Court

HC: Following Quest Merchandising ratio, sets-aside SCNs/Orders denying ITC to bonafide buyers

  • In Favour of Not Applicable
  • Citation Number : TS-469-HC(GAUH)-2024-GST
High Court

HC: Quashes levy on packing material for sale/supply of live honey bees

  • In Favour of Petitioner
  • Citation Number : TS-468-HC(MAD)-2024-GST
Authority for Advance Ruling

AAR: Cooked-items such as Chat, Lassi, Vada-Pav sold without brand-name a ‘restaurant service’

  • In Favour of Applicant
  • Citation Number : TS-467-AAR(KER)-2024-GST
High Court

HC: Dismisses writ seeking refund of excess GST paid on healthcare services citing alternate remedy

  • In Favour of Not Applicable
  • Citation Number : TS-466-HC(GAUH)-2024-GST