Rulings ( 7211 results )

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High Court

HC: Cannot ascertain 'sufficient cause' for condoning delay absent non-filing of application; Dismisses writ

  • In Favour of Respondent
  • Citation Number : TS-266-HC(CAL)-2024-GST
High Court

HC: Quashes assessment considering subsequent tax flow to State of IGST-credit adjusted towards SGST

  • In Favour of Appellant
  • Citation Number : TS-263-HC(CAL)-2024-GST
Appellate Authority for Advance Ruling

AAAR: Modifies AAR order passed essentially on a ‘single’ criterion while deciding exemption

  • In Favour of Not Applicable
  • Citation Number : TS-265-AAAR(WB)-2024-GST
High Court

HC: Assessee liable to interest on delayed refund/payment of BCD amount wrongly claimed as ITC

  • In Favour of Not Applicable
  • Citation Number : TS-264-HC(MAD)-2024-GST
High Court

HC: Penalising recipient without causing enquiry with supplier for tax non-remittance "illegal and without jurisdiction"

  • In Favour of Appellant
  • Citation Number : TS-261-HC(CAL)-2024-GST
Authority for Advance Ruling

AAR: Disposable paper cups taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-260-AAR(WB)-2024-GST
Authority for Advance Ruling

AAR: Disallows ITC on motor vehicle when lower rate is opted for

  • In Favour of Respondent
  • Citation Number : TS-259-AAR(TEL)-2024-GST
High Court

HC: Copy of Order staying operation of Circular on taxability of 'Corporate Guarantee' between related persons

  • In Favour of Not Available
  • Citation Number : TS-258-HC(P&H)-2024-GST
Authority for Advance Ruling

AAR: Amount received by ‘Mercedez Benz’ dealer towards “Demo Car Loss Sharing” taxable at 18%

  • In Favour of Applicant
  • Citation Number : TS-257-AAR(WB)-2024-GST
High Court

HC: Quashes IGST refund rejection order sans personal hearing opportunity

  • In Favour of Petitioner
  • Citation Number : TS-251-HC(BOM)-2024-GST
High Court

HC: Orders refund of penalty despite expiry of E-way bill

  • In Favour of Petitioner
  • Citation Number : TS-254-HC(CAL)-2024-GST
High Court

HC: Directs GSTIN restoration; Allows 30 days to file return, pay tax

  • In Favour of Petitioner
  • Citation Number : TS-253-HC(CAL)-2024-GST
High Court

HC: Quashes appellate order rejecting appeal and condones delay

  • In Favour of Petitioner
  • Citation Number : TS-256-HC(CAL)-2024-GST
High Court

HC: Non-filing of returns cannot validate retrospective cancellation of GST registration

  • In Favour of Petitioner
  • Citation Number : TS-250-HC(DEL)-2024-GST
High Court

HC: Sets aside unsigned, unreasoned order

  • In Favour of Petitioner
  • Citation Number : TS-252-HC(TEL)-2024-GST
High Court

HC: Rules on penalty for non-extension of E-way bill

  • In Favour of Not Applicable
  • Citation Number : TS-255-HC(CAL)-2024-GST
Appellate Authority for Advance Ruling

AAAR: Supply under EPC-Contract with Vedanta Ltd. for augmenting oil & gas extraction taxable as 'construction service'

  • In Favour of Respondent
  • Citation Number : TS-753-AAAR(RAJ)-2023-GST
Appellate Authority for Advance Ruling

AAAR: Supply under EPC-Contract with Vedanta Ltd. for augmenting oil & gas extraction taxable as 'construction service'

  • In Favour of Appellant
  • Citation Number : TS-752-AAAR(RAJ)-2023-GST
High Court

HC: Confiscation of unaccounted Cash beyond Revenue's jurisdiction; Quashes Seizure order

  • In Favour of Petitioner
  • Citation Number : TS-249-HC(KAR)-2024-GST
High Court

HC: No tax, penalty for goods transportation without E-way bill on account of ‘contingencies’

  • In Favour of Appellant
  • Citation Number : TS-248-HC(CAL)-2024-GST