Rulings ( 7211 results )
High Court
HC: Remands for de novo order on interest, penalty over ‘incorrect’ E-way bill details
- In Favour of Petitioner
- Citation Number : TS-403-HC(GUJ)-2024-GST
High Court
HC: Owing to ‘over-looking’ of transaction value aspect, remands back to appellate authority
- In Favour of Petitioner
- Citation Number : TS-402-HC(CAL)-2024-GST
High Court
HC: Stays ITC demand noting closure of business by supplier
- In Favour of Not Applicable
- Citation Number : TS-401-HC(CAL)-2024-GST
High Court
HC: Extends benefit of time extension Notification to tiles exporter for claiming refund
- In Favour of Petitioner
- Citation Number : TS-400-HC(GUJ)-2024-GST
High Court
HC: Substitution of Rule on certified copy submission ‘retrospective’, remands back to Appellate Authority
- In Favour of Petitioner
- Citation Number : TS-399-HC(KAR)-2024-GST
Authority for Advance Ruling
AAR: Liquidated damages' for contract breach/non-performance assessable like principal-supply: CBIC-Circular 'not universal/absolute'
- In Favour of Respondent
- Citation Number : TS-398-AAR(AP)-2024-GST
High Court
HC: Breakwater-wall for ship-safety not 'plant and machinery'; ITC on its construction/reconstruction blocked u/s 17(5)
- In Favour of Respondent
- Citation Number : TS-397-HC(BOM)-2024-GST
High Court
HC: Tax payment during search, investigation prior to ascertainment ‘definitely’ not voluntary
- In Favour of Not Applicable
- Citation Number : TS-396-HC(CAL)-2024-GST
High Court
HC: Mandatory to follow 'natural-justice' principle before blocking ECrL; Section on "higher-footing" than Rule
- In Favour of Petitioner
- Citation Number : TS-395-HC(TEL)-2024-GST
Authority for Advance Ruling
AAR: Supply of aggregate and recovery of royalty-charges not composite or mixed supply, taxable seperately
- In Favour of Applicant
- Citation Number : TS-392-AAR(AP)-2024-GST
Authority for Advance Ruling
AAR: Sewerage Water treated and supplied by Applicant to industries, exempt under GST
- In Favour of Applicant
- Citation Number : TS-393-AAR(AP)-2024-GST
Authority for Advance Ruling
AAR: Defence PSU liable to 5% GST on spares forming ‘parts’ of warships/submarines
- In Favour of Not Available
- Citation Number : TS-394-AAR(AP)-2024-GST
High Court
HC: Quashes assessment order disallowing ITC; Follows M. Trade Links
- In Favour of Petitioner
- Citation Number : TS-391-HC(KER)-2024-GST
High Court
HC: Quashes assessment order on condition of depositing 10% of tax demand
- In Favour of Petitioner
- Citation Number : TS-390-HC(MAD)-2024-GST
High Court
HC: Rules on transition of un-adjusted TDS via TRAN-01 as unutilized ITC
- In Favour of Petitioner
- Citation Number : TS-389-HC(KER)-2024-GST
High Court
HC: Route alteration allowable despite specifics in consignment documents; Conveyor ‘free to choose’
- In Favour of Respondent
- Citation Number : TS-388-HC(KAR)-2024-GST
Competition Commission of India
CCI: Multiplex profiteered by not lowering ticket price; State licensing-authority ‘cannot’ waive GST
- In Favour of Not Applicable
- Citation Number : TS-387-CCI-2024-GST
Competition Commission of India
CCI: GPR Multiplex profiteered by not lowering ticket price; State licensing-authority ‘cannot’ waive GST
- In Favour of Not Applicable
- Citation Number : TS-386-CCI-2024-GST
High Court
HC: Movable-property attached to safeguard Revenue's interest pending investigation does not tantamount to 'harassment'
- In Favour of Not Available
- Citation Number : TS-385-HC(GUJ)-2024-GST
High Court
HC: Requiring ITC-reversal for supplier's credit-notes w.r.t. post-sale discount contrary to GST-law; Remands matter
- In Favour of Petitioner
- Citation Number : TS-384-HC(MAD)-2024-GST