Rulings ( 7211 results )
High Court
HC: Quashes “cryptic” SCN proposing to cancel GST registration absent reasons
- In Favour of Respondent
- Citation Number : TS-259-HC(GUJ)-2023-GST
Supreme Court
SC: Pre-condition of furnishing bank guarantee for bail ‘bad’; Follows earlier precedents
- In Favour of Respondent
- Citation Number : TS-255-SC-2023-GST
High Court
HC: No illegality in rejecting assessee's time-barred appeal against order cancelling GST registration
- In Favour of Respondent
- Citation Number : TS-254-HC(KER)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Support Service received from Foreign Parent Company liable to IGST under RCM
- In Favour of Respondent
- Citation Number : TS-252-AAAR(MAH)-2023-GST
High Court
HC: Issues guidelines for tax difference calculation for pre-GST works contract
- In Favour of Respondent
- Citation Number : TS-253-HC(KAR)-2023-GST
Authority for Advance Ruling
AAR: IGST under RCM leviable on monetary proceeds transferred to Foreign Parent Company
- In Favour of Respondent
- Citation Number : TS-740-AAR(MAH)-2022-GST
High Court
HC: Rejects plea for returning amount recovered by Revenue from assessee’s provisionally attached bank-account
- In Favour of Not Applicable
- Citation Number : TS-249-HC(GUJ)-2023-GST
High Court
HC: Quashes assessment orders passed by “totally ignoring” personal hearing request; Remands matter
- In Favour of Not Applicable
- Citation Number : TS-251-HC(MAD)-2023-GST
Authority for Advance Ruling
AAR: 'Duty-Credit Scrips' excludible from value of exempted supply for computing ITC reversal
- In Favour of Applicant
- Citation Number : TS-246-AAR(TEL)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Facilitator receiving stipend amount reimbursement from NEEM Trainer not acting as ‘pure agent’
- In Favour of Not Available
- Citation Number : TS-250-AAAR(MAH)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Target incentive received by Intel reseller not trade discount but towards 'supply of service'
- In Favour of Respondent
- Citation Number : TS-248-AAAR(MAH)-2023-GST
High Court
HC: Quashes Revenue’s recovery attempt merely based upon summary order absent SCN and adjudication order
- In Favour of Petitioner
- Citation Number : TS-247-HC(JHAR)-2023-GST
High Court
HC: Quashes order cancelling GST Registration, grants fresh opportunity to respond to SCN
- In Favour of Petitioner
- Citation Number : TS-244-HC(DEL)-2023-GST
High Court
HC: Grants assessee unhindered access to bank-account on expiry of provisional attachment order
- In Favour of Petitioner
- Citation Number : TS-243-HC(DEL)-2023-GST
High Court
HC: Directs refund of amount recovered during search owing to non-compliance, non-issuance DRC-03
- In Favour of Petitioner
- Citation Number : TS-245-HC(P&H)-2023-GST
High Court
HC: Quashes ‘cryptic’ show cause notice restoring revocation application for GST registration cancellation
- In Favour of Petitioner
- Citation Number : TS-231-HC(DEL)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Intra-company equipment movement between branches in different States taxable as 'lease rental service'
- In Favour of Not Applicable
- Citation Number : TS-242-AAAR(MAH)-2023-GST
High Court
HC: Upholds rejection of rectification application for reconciling ITC claim in GSTR-3B with GSTR-2A
- In Favour of Respondent
- Citation Number : TS-241-HC(MAD)-2023-GST
High Court
HC: Upholds GST levy on 'Demo Cars' movement by Kia-Motors absent furnishing of mandatory information
- In Favour of Respondent
- Citation Number : TS-240-HC(MP)-2023-GST
High Court
HC: Retrospective cancellation of supplier’s registration no ground to deny ITC benefit to recipient
- In Favour of Petitioner
- Citation Number : TS-239-HC(CAL)-2023-GST