Rulings ( 6329 results )
High Court
HC: Extra-grammage/Netting-off no alternative to pass benefit; Directs L'oreal to deposit profiteered amount
Oct 11, 2022- In Favour of Respondent
- Citation Number : TS-506-HC(DEL)-2022-GST
Appellate Authority for Advance Ruling
AAAR: No GST on reimbursement received under Govt. floated ‘One Stop Crisis Centre Scheme’, Overturns AAR
Oct 11, 2022- In Favour of Not Applicable
- Citation Number : TS-505-AAAR(MAH)-2022-GST
High Court
HC: Quashes assessment order levying penalty passed in violation of natural justice principles
Oct 11, 2022- In Favour of Not Applicable
- Citation Number : TS-504-HC(AP)-2022-GST
High Court
HC: Period from March 2020 to February 28, 2022 excludible for computation of limitation for claiming refund
Oct 11, 2022- In Favour of Petitioner
- Citation Number : TS-503-HC(AP)-2022-GST
High Court
HC: Allows restoration of GST registration subject to payment of arrears, follows Single Judge order
Oct 11, 2022- In Favour of Petitioner
- Citation Number : TS-502-HC(MAD)-2022-GST
High Court
HC: Renting of dwelling by sole proprietor for use as residence and not for business ‘exempt’
Oct 11, 2022- In Favour of Not Available
- Citation Number : TS-501-HC(DEL)-2022-GST
High Court
HC: Dismisses writ challenging order of cancellation of registration citing availability of alternative appellate remedy
Oct 10, 2022- In Favour of Petitioner
- Citation Number : TS-499-HC(CAL)-2022-GST
High Court
HC: Quashes ‘non-speaking’ order passed rejecting revocation-application; Requires Commissioner to sensitize officers w.r.t. registration-cancellation
Oct 10, 2022- In Favour of Appellant
- Citation Number : TS-500-HC(CAL)-2022-GST
Authority for Advance Ruling
AAR: ITC ineligible on installation of Solar Power Panel as supply of electricity is exempt
Oct 07, 2022- In Favour of Respondent
- Citation Number : TS-498-AAR(TN)-2022-GST
High Court
HC: Permits GSTIN/Branch amendment in 37 BoEs; Quashes Order demanding IGST Credit reversal
Oct 03, 2022- In Favour of Not Applicable
- Citation Number : TS-497-HC(BOM)-2022-GST
High Court
HC: Restrains parallel proceedings by Anti-Evasion & Range-office considering already commenced audit-proceedings for same period
Oct 03, 2022- In Favour of Appellant
- Citation Number : TS-496-HC(CAL)-2022-GST
High Court
HC: Declines to interfere with multiple proceedings for same FYs by three wings of same Dept.
Oct 03, 2022- In Favour of Petitioner
- Citation Number : TS-495-HC(CAL)-2022-GST
High Court
HC: Vacates interim-stay, cites SC’s ‘categorical pronouncement' on GST rate clarity vis-a-vis tenders
Sep 30, 2022- In Favour of Respondent
- Citation Number : TS-494-HC(GAUH)-2022-GST
High Court
HC: Copy of HC-order allowing utilization of ECrL balance for payment of 10% disputed tax-amount before filing appeal
Sep 30, 2022- In Favour of Petitioner
- Citation Number : TS-493-HC(BOM)-2022-GST
High Court
HC: Directs Revenue to pass final order in a writ challenging inaction of not disposing appeal
Sep 29, 2022- In Favour of Respondent
- Citation Number : TS-492-HC(CAL)-2022-GST
High Court
HC: Refund not lapsed on account of period of filing refund claim notified in July, 2022
Sep 29, 2022- In Favour of Not Applicable
- Citation Number : TS-491-HC(GUJ)-2022-GST
High Court
HC: Remands matter citing Appellate Authority’s failure to consider existence of malafide intention for e-way bill non-extension
Sep 29, 2022- In Favour of Respondent
- Citation Number : TS-490-HC(CAL)-2022-GST
High Court
HC: Dismisses challenge to GST leviability on royalty; Court bound by co-ordinate bench’s final orders
Sep 28, 2022- In Favour of Respondent
- Citation Number : TS-489-HC(RAJ)-2022-GST
High Court
HC: GST law envisages rectification opportunity to wrongdoer; Detention not convertible to confiscation
Sep 27, 2022- In Favour of Petitioner
- Citation Number : TS-488-HC(KAR)-2022-GST
High Court
HC: Unsigned order of GST registration cancellation has no 'effect in eyes of law'
Sep 26, 2022- In Favour of Petitioner
- Citation Number : TS-487-HC(BOM)-2022-GST