Rulings ( 6866 results )
High Court
HC: Non-filing GSTR-3B for 6 months continuously leads to GST registration cancellation
Nov 21, 2023- In Favour of Respondent
- Citation Number : TS-585-HC(KER)-2023-GST
High Court
HC: Sets aside order cancelling GST registration passed without specifying reasons, directs restoration
Nov 21, 2023- In Favour of Petitioner
- Citation Number : TS-584-HC(DEL)-2023-GST
High Court
HC: Quashes order rejecting application for amending GST Registration, absent “valid reasons” in SCN
Nov 21, 2023- In Favour of Petitioner
- Citation Number : TS-583-HC(DEL)-2023-GST
High Court
HC: Arrest in GST case without reason, recovery-notice, determining penalty/taxes, “illegal”, allows bail
Nov 21, 2023- In Favour of Applicant
- Citation Number : TS-590-HC(ALL)-2023-GST
Authority for Advance Ruling
AAR: Bio-fertilizers & herbal supplements lacking curative properties not classifiable under Ch 30, attract 18% GST
Nov 21, 2023- In Favour of Respondent
- Citation Number : TS-588-AAR(TEL)-2023-GST
Authority for Advance Ruling
AAR: Members independently rule on taxability, ITC entitlement of canteen and transportation facilities to employees
Nov 21, 2023- In Favour of Applicant
- Citation Number : TS-589-AAR(TEL)-2023-GST
Authority for Advance Ruling
AAR: Sub-contractor’s supply, an independent taxable event, not exempt absent specific entry/notification
Nov 21, 2023- In Favour of Respondent
- Citation Number : TS-587-AAR(TEL)-2023-GST
High Court
HC: Directs IGST-refund despite higher duty-drawback selection where column A & B provide identical rates
Nov 21, 2023- In Favour of Petitioner
- Citation Number : TS-582-HC(DEL)-2023-GST
High Court
HC: TRU lacks authority to settle classification disputes; Quashes circular on 'polypropylene bags' categorization
Nov 17, 2023- In Favour of Petitioner
- Citation Number : TS-581-HC(DEL)-2023-GST
High Court
HC: Detention, seizure not justifiable if document production done for curing discrepancy
Nov 15, 2023- In Favour of Respondent
- Citation Number : TS-580-HC(ALL)-2023-GST
High Court
HC: Sets aside order cancelling GST registration for natural justice principles violation
Nov 15, 2023- In Favour of Respondent
- Citation Number : TS-578-HC(GUJ)-2023-GST
High Court
HC: Quashes assessment order given Revenue’s failure to verify GSTR-01, 3B filing via portal
Nov 15, 2023- In Favour of Respondent
- Citation Number : TS-579-HC(ALL)-2023-GST
High Court
HC: GST Council cannot determine classification; Allows writ on 'flavoured milk' controversy
Nov 10, 2023- In Favour of Petitioner
- Citation Number : TS-577-HC(MAD)-2023-GST
High Court
HC: Quashes demand imposed basis E-way Bill expiry, given transit delay "beyond control"
Nov 10, 2023- In Favour of Petitioner
- Citation Number : TS-576-HC(ALL)-2023-GST
High Court
HC: Quashes time-barred appeal rejection in wake of ‘Amnesty Scheme’; Disposes batch of writs
Nov 09, 2023- In Favour of Petitioner
- Citation Number : TS-575-HC(ORI)-2023-GST
High Court
HC: Pulls-up dealer for non-appearance to account for difference in GSTR-2A, 3B
Nov 08, 2023- In Favour of Respondent
- Citation Number : TS-574-HC(KER)-2023-GST
High Court
HC: Quashes order rejecting application for revoking registration cancellation; Directs fresh consideration
Nov 08, 2023- In Favour of Petitioner
- Citation Number : TS-571-HC(DEL)-2023-GST
High Court
HC: Sets aside orders rejecting refund, absent grounds in SCN
Nov 08, 2023- In Favour of Petitioner
- Citation Number : TS-572-HC(DEL)-2023-GST
High Court
HC: Permits remission of arrears in 6 monthly instalments
Nov 08, 2023- In Favour of Respondent
- Citation Number : TS-573-HC(KER)-2023-GST
High Court
HC: Directs GST-refund to students following National Board of Examinations's acknowledgment to withdraw notifications
Nov 08, 2023- In Favour of Petitioner
- Citation Number : TS-570-HC(DEL)-2023-GST