Rulings ( 6866 results )
High Court
HC: Limitation Act inapplicable in view of ‘specific’ limitation in section 107 of CGST Act
Feb 06, 2024- In Favour of Petitioner
- Citation Number : TS-29-HC(ALL)-2024-GST
High Court
HC: Directs to restore GST registration absent ‘supporting material’ for fraud
Feb 06, 2024- In Favour of Petitioner
- Citation Number : TS-28-HC(MAD)-2024-GST
High Court
HC: Allows refund under inverted duty structure on bottling of LPG following settled HC precedents
Feb 06, 2024- In Favour of Petitioner
- Citation Number : TS-35-HC(KER)-2024-GST
High Court
HC: Sets-aside AAAR's ruling on bakery-products' classification for not disclosing adverse material collected behind assessee's back
Feb 06, 2024- In Favour of Petitioner
- Citation Number : TS-34-HC(ORI)-2024-GST
High Court
HC: Citing 'no connection' with allegations levelled vis-a-vis supplier, sets-aside detention, penalty against assessee
Feb 06, 2024- In Favour of Petitioner
- Citation Number : TS-33-HC(CAL)-2024-GST
High Court
HC: Post-supply volume discount not includible in buyer/recipient's 'transaction value', doesn't constitute 'subsidy'
Feb 05, 2024- In Favour of Respondent
- Citation Number : TS-32-HC(MAD)-2024-GST
High Court
HC: Cannot pass order bypassing legislative barriers of 'natural-justice' mandating 'personal hearing' opportunity
Feb 02, 2024- In Favour of Petitioner
- Citation Number : TS-31-HC(ALL)-2024-GST
High Court
HC: Hearing opportunity 'mandatory' for adverse-orders even if not requested specifically; Interprets ‘or’
Feb 02, 2024- In Favour of Petitioner
- Citation Number : TS-30-HC(MP)-2024-GST
High Court
HC: Show cause notice marks a vital checkpoint in administrative proceedings; Cites specificity, fairness principles
Jan 31, 2024- In Favour of Petitioner
- Citation Number : TS-27-HC(ALL)-2024-GST
High Court
HC: Grants bail to CA accused of Rs 122 cr GST violation upon expressing readiness to deposit Rs 50 lakh
Jan 31, 2024- In Favour of Petitioner
- Citation Number : TS-26-HC(MAD)-2024-GST
High Court
HC: Authorities duty-bound to establish tax-evasion intent in not producing EWB; Sets-aside penalty
Jan 30, 2024- In Favour of Petitioner
- Citation Number : TS-25-HC(ALL)-2024-GST
High Court
HC: Delhi HC upholds constitutional validity of Anti-Profiteering legislation, but no room for arbitrariness
Jan 29, 2024- In Favour of Not Applicable
- Citation Number : TS-24-HC(DEL)-2024-GST
High Court
HC: Denial of GST-credit transition post retrospective restoration of VAT-registration 'illegal'
Jan 29, 2024- In Favour of Petitioner
- Citation Number : TS-714-HC(CAL)-2023-GST
High Court
HC: Crime under GST not heinous like murder or terrorism; Grants bail in Rs 144 cr tax-fraud case
Jan 29, 2024- In Favour of Applicant
- Citation Number : TS-23-HC(BOM)-2024-GST
High Court
HC: Laments Revenue's approach to withhold refund due to alert in automated system
Jan 29, 2024- In Favour of Petitioner
- Citation Number : TS-22-HC(BOM)-2024-GST
Authority for Advance Ruling
AAR: ITC not deniable in 'sale and buyback' transaction where consideration settled through book-adjustment
Jan 25, 2024- In Favour of Not Applicable
- Citation Number : TS-713-AAR(WB)-2023-GST
High Court
HC: 'Goa Rural Improvement and Welfare Cess Act' not subsumed under GST: Dismisses petitions
Jan 25, 2024- In Favour of Respondent
- Citation Number : TS-21-HC(BOM)-2024-GST
Authority for Advance Ruling
AAR: Re-gasification of LNG into RNG taxable at 12%
Jan 25, 2024- In Favour of Applicant
- Citation Number : TS-712-AAR(OD)-2023-GST
Authority for Advance Ruling
AAR: Sale of plots/land coupled with construction of duplexes/flats a taxable service
Jan 25, 2024- In Favour of Applicant
- Citation Number : TS-711-AAR(OD)-2023-GST
High Court
HC: Refund for zero-rated exports does not disentitle claim of unutilized ITC under IDS; Remands matter
Jan 24, 2024- In Favour of Petitioner
- Citation Number : TS-20-HC(MAD)-2024-GST