Rulings ( 7214 results )
High Court
HC: Quashes ex-parte registration cancellation basis "hollow and shaky" one-liner SCN
- In Favour of Petitioner
- Citation Number : TS-29-HC(GUJ)-2023-GST
High Court
HC: Authority cannot deny entertaining appeal filed offline on technical grounds
- In Favour of Petitioner
- Citation Number : TS-28-HC(ALL)-2023-GST
High Court
HC: Area-based exemption denial to eligible-unit under excise-regime no reason to restrict 'Budgetary-Support' benefit
- In Favour of Not Available
- Citation Number : TS-27-HC(DEL)-2023-GST
Authority for Advance Ruling
AAR: Jaggery of all types, pre-packaged and labeled covered under Entry 91A, taxable at 5%
- In Favour of Respondent
- Citation Number : TS-26-AAR(KAR)-2023-GST
Authority for Advance Ruling
AAR: ITC on taxable and exempted supplies to be availed as per prescribed provisions of CGST Act
- In Favour of Not Applicable
- Citation Number : TS-25-AAR(KAR)-2023-GST
Authority for Advance Ruling
AAR: Pre-packaged unbranded foods like Chips, Sev, Gathiya, Chevda taxable at 12%
- In Favour of Respondent
- Citation Number : TS-728-AAR(GUJ)-2022-GST
High Court
HC: Customs Authority, not CGST Department, can take up IGST refund scrutiny proceedings
- In Favour of Petitioner
- Citation Number : TS-24-HC(GUJ)-2023-GST
High Court
HC: Writ Court can interfere if SCN is an order by itself and pre-meditated; remands matter
- In Favour of Petitioner
- Citation Number : TS-727-HC(CAL)-2022-GST
High Court
HC: Supply of ‘Vouchers’ not goods or services, but ‘Instrument' like 'Money’; Quashes AAR/AAAR order
- In Favour of Not Applicable
- Citation Number : TS-23-HC(KAR)-2023-GST
High Court
HC: Allows migration of unadjusted TDS amount to GST regime; Quashes demand notices
- In Favour of Petitioner
- Citation Number : TS-22-HC(JHAR)-2023-GST
High Court
HC: Applying principles of restitution and compensation, grants interest on refund of bank guarantee enchashed/withheld illegally
- In Favour of Petitioner
- Citation Number : TS-726-HC(KAR)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Issuance of ‘permit’ by Forest Dept. for coal-transit taxable as 'Public-Administrative-Services', modifies AAR
- In Favour of Respondent
- Citation Number : TS-725-AAAR(TEL)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Tools/patterns development as per OEMs specifications used for Cameshaft manufacture constitutes supply of ‘goods’; Modifies AAR
- In Favour of Respondent
- Citation Number : TS-21-AAAR(MAH)-2023-GST
High Court
HC: Allows bail considering detention period, directs to deposit disputed amount
- In Favour of Applicant
- Citation Number : TS-724-HC(CHAT)-2022-GST
Supreme Court
SC: Sets aside HC's bail condition of depositing disputed amount under protest
- In Favour of Petitioner
- Citation Number : TS-20-SC-2023-GST
High Court
HC: Allows rectification of GSTR-3B-return considering errors made in early stages of GST
- In Favour of Petitioner
- Citation Number : TS-722-HC(KAR)-2022-GST
High Court
HC: Citing non-granting of hearing opportunity by Adjudicating Authority, quashes refund rejection order
- In Favour of Petitioner
- Citation Number : TS-19-HC(RAJ)-2023-GST
High Court
HC: Considering Covid-19 pandemic, condones Assessee’s delay in filing appeal beyond limitation period
- In Favour of Petitioner
- Citation Number : TS-723-HC(GUJ)-2022-GST
High Court
HC: Extension of time-limit for order-issuance applies to SCN-issuance as well; Dismisses writ
- In Favour of Respondent
- Citation Number : TS-18-HC(KER)-2023-GST
Authority for Advance Ruling
AAR: Ready to drink “Jigarthanda” taxable at 12% as ‘Beverages containing milk’
- In Favour of Respondent
- Citation Number : TS-720-AAR(TN)-2022-GST