Rulings ( 7211 results )

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High Court

HC: Assessee can file appeal before Principal Bench, GSTAT amidst delay in State Bench appointment

  • In Favour of Petitioner
  • Citation Number : TS-79-HC(BOM)-2024-GST
Authority for Advance Ruling

AAR: Dal supplied to Department for Women & Children through Nodal Agency not liable to GST

  • In Favour of Petitioner
  • Citation Number : TS-78-AAR(TEL)-2024-GST
Authority for Advance Ruling

AAR: Renting building to Govt. for running boys-hostel not exempt; Interprets phrase “in-relation-to”

  • In Favour of Respondent
  • Citation Number : TS-77-AAR(TEL)-2024-GST
High Court

HC: Restores registration, citing lack of justification for cancellation; Allows Revenue to issue fresh notice

  • In Favour of Petitioner
  • Citation Number : TS-73-HC(BOM)-2024-GST
High Court

HC: Directs reconsideration of appeal against registration cancellation citing return filing, tax payment by assessee

  • In Favour of Petitioner
  • Citation Number : TS-64-HC(MAD)-2024-GST
High Court

HC: Instructs to avail statutory remedy of appeal for transitional-credit denial; Dismisses writ

  • In Favour of Respondent
  • Citation Number : TS-68-HC(KER)-2024-GST
High Court

HC: Quashes GST concessional-rate denial on car to Persons with Disabilities; Directs issuance of apt. certificate

  • In Favour of Not Applicable
  • Citation Number : TS-76-HC(DEL)-2024-GST
High Court

HC: Sets aside order levying GST on petrol/diesel sale, considers non-notification of date by GST-Council

  • In Favour of Not Applicable
  • Citation Number : TS-75-HC(CAL)-2024-GST
High Court

HC: Quashes orders disallowing ITC, transitional credit without cross-examination of Bank Officers; Remits matter

  • In Favour of Petitioner
  • Citation Number : TS-74-HC(MAD)-2024-GST
High Court

HC: Audit-Commissionerate officer a 'proper-officer'; Refuses striking-down Circulars/SCNs, reliance upon Canon decision

  • In Favour of Respondent
  • Citation Number : TS-72-HC(BOM)-2024-GST
High Court

HC: Entitles assessee to opportunity of hearing

  • In Favour of Petitioner
  • Citation Number : TS-717-HC(CAL)-2023-GST
High Court

HC: Quashes ‘cryptic’ demand order; Remits for tax credit details

  • In Favour of Petitioner
  • Citation Number : TS-70-HC(DEL)-2024-GST
High Court

HC: Denial of ITC a consequence of retrospective GST registration cancellation; Warrants ‘objectivity’

  • In Favour of Petitioner
  • Citation Number : TS-65-HC(DEL)-2024-GST
High Court

HC: Mentioning wrong PoS in E-way Bill ‘merely technical’, quashes harsh penalty

  • In Favour of Not Applicable
  • Citation Number : TS-66-HC(ALL)-2024-GST
Authority for Advance Ruling

AAR: Canteen facilities provided under Suzuki Motor's Meal Policy to deputed employees taxable; Denies ITC

  • In Favour of Applicant
  • Citation Number : TS-69-AAR(GUJ)-2024-GST
Authority for Advance Ruling

AAR: ITC unavailable on 'restaurant service' by boutique hotel where GST discharged at concessional 5% rate

  • In Favour of Respondent
  • Citation Number : TS-67-AAR(GUJ)-2024-GST
Authority for Advance Ruling

AAR: Declares previous ruling on 'Plastic Toys' classification 'void' for concealing pending DGGI proceedings

  • In Favour of Respondent
  • Citation Number : TS-63-AAR(GUJ)-2024-GST
Authority for Advance Ruling

AAR: Advance Ruling cannot be given on assumed scenarios absent relevant documents

  • In Favour of Petitioner
  • Citation Number : TS-62-AAR(KAR)-2024-GST
Authority for Advance Ruling

AAR: 5% GST on manufacturer of parental dosage forms

  • In Favour of Petitioner
  • Citation Number : TS-61-AAR(TEL)-2024-GST
High Court

HC: Copy of judgment dismissing realtor’s writ challenging GST on ‘transfer of development rights’ under JDA

  • In Favour of Respondent
  • Citation Number : TS-60-HC(TEL)-2024-GST