Rulings ( 7211 results )
High Court
HC: Permits release of seized goods upon depositing 200% of tax imposable
- In Favour of Respondent
- Citation Number : TS-118-HC(ALL)-2024-GST
High Court
HC: Quashes assessment against Future General India Insurance Co. for ‘patent errors’
- In Favour of Petitioner
- Citation Number : TS-117-HC(MAD)-2024-GST
High Court
HC: Restores GST registration with retrospective effect; Outlines criteria for cancellation
- In Favour of Petitioner
- Citation Number : TS-116-HC(DEL)-2024-GST
High Court
HC: Quashes demands imposed without consideration of SCN reply, remands matter
- In Favour of Petitioner
- Citation Number : TS-115-HC(DEL)-2024-GST
High Court
HC: Quashes penalty for non-extension of E-way bill considering slow movement due to faulty engine
- In Favour of Petitioner
- Citation Number : TS-110-HC(ALL)-2024-GST
High Court
HC: Restores GST registration quashing order of cancellation
- In Favour of Petitioner
- Citation Number : TS-111-HC(DEL)-2024-GST
Authority for Advance Ruling
AAR: Credit on 'Licence Fee Recovery' for petrol-pump/equipment leasing eligible in proportion to taxable supplies
- In Favour of Petitioner
- Citation Number : TS-739-AAR(KER)-2023-GST
Authority for Advance Ruling
AAR: Rules on rate of tax on construction services for affordable residential apartments
- In Favour of Petitioner
- Citation Number : TS-738-AAR(KER)-2023-GST
Authority for Advance Ruling
AAR: Supply of electricity generated from solar panels to institutional customers through KSEB’s transmission lines exempt
- In Favour of Applicant
- Citation Number : TS-737-AAR(KER)-2023-GST
Authority for Advance Ruling
AAR: EPC/BOQ work-contract signed predominantly for Airport construction cannot be split artificially for claiming ITC
- In Favour of Petitioner
- Citation Number : TS-736-AAR(KER)-2023-GST
High Court
HC: Quashes SCN/Order rejecting refund without quoting DIN; Remands matter to 'personal hearing' stage
- In Favour of Petitioner
- Citation Number : TS-114-HC(JHAR)-2024-GST
Authority for Advance Ruling
AAR: Additional Skill Acquisition Programme in Kerala not exempt from GST
- In Favour of Petitioner
- Citation Number : TS-735-AAR(KER)-2023-GST
Authority for Advance Ruling
AAR: 18% GST on construction services for development of Cultural Complex under Kerala State Film Development Corporation
- In Favour of Applicant
- Citation Number : TS-734-AAR(KER)-2023-GST
Authority for Advance Ruling
AAR: Additional consideration received for goods/services supplied in discharge of warranty obligation taxable
- In Favour of Petitioner
- Citation Number : TS-733-AAR(KER)-2023-GST
High Court
HC: Allows transition of ‘purchase tax’ into GST; Remands for re-doing assessment after adjusting VAT-TDS
- In Favour of Petitioner
- Citation Number : TS-113-HC(MAD)-2024-GST
High Court
HC: Disposes writ petition directing expeditious disposal in view of SC decision in Canon India
- In Favour of Petitioner
- Citation Number : TS-732-HC(BOM)-2023-GST
High Court
HC: Directs to expedite adjudication of SCN for IGST recovery on water purifier
- In Favour of Petitioner
- Citation Number : TS-112-HC(BOM)-2024-GST
High Court
HC: Payment of tax with interest before SCN is ‘deemed conclusion’ of GST proceedings
- In Favour of Petitioner
- Citation Number : TS-109-HC(TEL)-2024-GST
High Court
HC: Denies absolute-stay on demand against HUL basis failure to produce ITC-reversal proof
- In Favour of Petitioner
- Citation Number : TS-108-HC(RAJ)-2024-GST
High Court
HC: Copy of order on ISDs entitlement to transition undistributed credit, seeks GST Council’s assistance
- In Favour of Petitioner
- Citation Number : TS-107-HC(BOM)-2024-GST