Rulings ( 7211 results )
High Court
HC: Considering proposed Finance-Bill amendment, issues interim-order w.r.t ITC-reversal for late GSTR-3B filing
- In Favour of Petitioner
- Citation Number : TS-464-HC(CAL)-2024-GST
Authority for Advance Ruling
AAR: Sale of advertisement space in print-media, a ‘pure service’ to Municipal Corp., exempt
- In Favour of Not Applicable
- Citation Number : TS-462-AAR(MAH)-2024-GST
Authority for Advance Ruling
AAR: Penalties/Liquidated Damages collected by RBI for violation of law/contract not taxable
- In Favour of Applicant
- Citation Number : TS-461-AAR(MAH)-2024-GST
High Court
HC: Citing assessee's reluctance to cooperate with inspection, dismisses writ against registration cancellation
- In Favour of Respondent
- Citation Number : TS-459-HC(CAL)-2024-GST
High Court
HC: Cannot deny ITC-refund on zero-rated supplies for non-furnishing of BRCs; Remands matter
- In Favour of Petitioner
- Citation Number : TS-458-HC(DEL)-2024-GST
High Court
HC: Debunks Appellate Authority’s reliance on Circular for denial of 'inverted tax structure' refund
- In Favour of Not Applicable
- Citation Number : TS-457-HC(RAJ)-2024-GST
High Court
HC: Cannot saddle interest for excess ITC owing to tax payment prior to SCN issuance
- In Favour of Petitioner
- Citation Number : TS-455-HC(CAL)-2024-GST
High Court
HC: Noting ‘no adverse’ proposal in SCN for registration-cancellation, remands back to Appellate Authority
- In Favour of Petitioner
- Citation Number : TS-454-HC(DEL)-2024-GST
High Court
HC: No prohibition on filing returns on another State’s GST portal where Bank’s branch ‘exists’
- In Favour of Petitioner
- Citation Number : TS-453-HC(TEL)-2024-GST
High Court
HC: Directs to lift attachment from Ford India’s bank account; Remands for deciding returns mismatch
- In Favour of Petitioner
- Citation Number : TS-452-HC(MAD)-2024-GST
High Court
HC: Personal Guarantee by Managing Director, loan extended to subsidiary by Mannappuram Finance, not taxable
- In Favour of Petitioner
- Citation Number : TS-451-HC(KER)-2024-GST
High Court
HC: In issue similar to Infosys, HC stays Rs 3000 cr proceedings against LTIMindtree
- In Favour of Not Applicable
- Citation Number : TS-450-HC(KAR)-2024-GST
High Court
HC: Non-consideration of reply to audit sans personal hearing amounts to breach of natural justice
- In Favour of Petitioner
- Citation Number : TS-445-HC(KAR)-2024-GST
High Court
HC: Cannot mulct with liability on taxpayer for supplier’s retrospective GST registration cancellation
- In Favour of Petitioner
- Citation Number : TS-449-HC(DEL)-2024-GST
High Court
HC: Quashes demand against Malaysian airlines premised on returns & bank statement mismatch
- In Favour of Petitioner
- Citation Number : TS-448-HC(DEL)-2024-GST
High Court
HC: Show cause notice without ‘reason’ for adverse action of registration-cancellation leaves noticee ‘clueless’
- In Favour of Petitioner
- Citation Number : TS-447-HC(DEL)-2024-GST
High Court
HC: Recipient of service liable to tax under RCM can seek advance-ruling: Sets-aside AAR
- In Favour of Petitioner
- Citation Number : TS-446-HC(RAJ)-2024-GST
Authority for Advance Ruling
AAR: Receipt of grants from Food and Agriculture Organisation of UN exempt
- In Favour of Not Applicable
- Citation Number : TS-444-AAR(TN)-2024-GST
Authority for Advance Ruling
AAR: Non-edible neem oil not ‘fertilizer’; Disallows refund owing to restrictions on account of IDS
- In Favour of Not Applicable
- Citation Number : TS-443-AAR(UP)-2024-GST
Supreme Court
SC: Dismisses SLP challenging DGGI's refusal to provide certified copies of search-warrant, order-sheet
- In Favour of Petitioner
- Citation Number : TS-442-SC-2024-GST