Rulings ( 6202 results )
High Court
HC: Quashes 'summary of orders' denying transitional-credit without SCN-issuance; Grants benefit of SC-order
Nov 21, 2022- In Favour of Petitioner
- Citation Number : TS-601-HC(JHAR)-2022-GST
Authority for Advance Ruling
AAR: Clarifies GST-rate applicability on printing service when publisher supplies content and/or inputs
Nov 21, 2022- In Favour of Applicant
- Citation Number : TS-600-AAR(TEL)-2022-GST
High Court
HC: Flawed SCN unsustainable; Calls upon Revenue to consider recalling CA’s cancelled registration
Nov 21, 2022- In Favour of Petitioner
- Citation Number : TS-599-HC(DEL)-2022-GST
High Court
HC: Grants bail to Applicant accused for offence u/s 132(1)(a); Imposes conditions
Nov 18, 2022- In Favour of Applicant
- Citation Number : TS-598-HC(GUJ)-2022-GST
High Court
HC: Auditor’s demise a ‘sufficient cause’ for not filing timely appeal, restores GSTN
Nov 18, 2022- In Favour of Petitioner
- Citation Number : TS-597-HC(KAR)-2022-GST
High Court
HC: Directs authority to factor revised guidelines issued pursuant to changed tax-regime and consider/dispose contractor’s representation
Nov 18, 2022- In Favour of Respondent
- Citation Number : TS-594-HC(ORI)-2022-GST
High Court
HC: Critiques SCN 'mechanically' issued for registration-cancellation basis HO’s direction; Directs remedial steps
Nov 18, 2022- In Favour of Not Applicable
- Citation Number : TS-596-HC(TEL)-2022-GST
High Court
HC: Directs restoration of registration cancelled upon business closure, allows ITC transition
Nov 18, 2022- In Favour of Petitioner
- Citation Number : TS-593-HC(BOM)-2022-GST
High Court
HC: Directs Developer to deposit principal profiteered amount in instalments, however stays interest component
Nov 18, 2022- In Favour of Respondent
- Citation Number : TS-595-HC(DEL)-2022-GST
High Court
HC: Disposes Axis Bank's writ; Directs Authority to consider refund of IGST-paid under incorrect heading
Nov 17, 2022- In Favour of Petitioner
- Citation Number : TS-592-HC(AP)-2022-GST
Supreme Court
SC: Copy of SC-order reducing deposit amount in SLP filed by L'Oreal India, granting stay
Nov 16, 2022- In Favour of Petitioner
- Citation Number : TS-591-SC-2022-GST
Supreme Court
SC: Directs UOI to expedite paperless/e-filing before Courts/Tribunals
Nov 16, 2022- In Favour of Not Applicable
- Citation Number : TS-590-SC-2022-GST
High Court
HC: Electronic cash ledger debit & not deposit in ECL constitutes tax-payment; Upholds interest for delayed GSTR-3B
Nov 16, 2022- In Favour of Not Applicable
- Citation Number : TS-589-HC(JHAR)-2022-GST
High Court
HC: Bombay HC seeks Exports Committee minutes considering post-GST sectoral concerns from UOI
Nov 15, 2022- In Favour of Not Applicable
- Citation Number : TS-588-HC(BOM)-2022-GST
High Court
HC: No change-in-law relating to Intermediary taxation; Genpact BPO not an “Intermediary”; Applies 'consistency principle'
Nov 11, 2022- In Favour of Petitioner
- Citation Number : TS-587-HC(P&H)-2022-GST
High Court
HC: ITC-refund claim rejection on exports solely on an inadvertent error, "hypothetical", Quashes order
Nov 11, 2022- In Favour of Petitioner
- Citation Number : TS-586-HC(MAD)-2022-GST
High Court
HC: Extends benefit of SC’s decision in Filco Trade to upload Credit Transfer Document in Form TRAN-3
Nov 11, 2022- In Favour of Petitioner
- Citation Number : TS-585-HC(TEL)-2022-GST
High Court
HC: SC direction in Filco-Trade supersedes HC's directions; Vacates Single Judge’s observations 'in entirety'
Nov 10, 2022- In Favour of Petitioner
- Citation Number : TS-583-HC(CAL)-2022-GST
Authority for Advance Ruling
AAR: AAR of a State cannot give ruling on liability arising in different State, rejects Application
Nov 10, 2022- In Favour of Not Applicable
- Citation Number : TS-582-AAR(TEL)-2022-GST
Authority for Advance Ruling
AAR: CSR-expenditure incurred in furtherance of business; Extends credit on ‘oxygen-plant‘ donated during COVID-times
Nov 10, 2022- In Favour of Applicant
- Citation Number : TS-581-AAR(TEL)-2022-GST