Rulings ( 5903 results )

HC: Dismisses challenge to show cause notice premised on audit findings

  • In Favour of Respondent
  • Citation Number : TS-558-HC(DEL)-2024-GST

HC: Directs Appellate Authority to consider appeal filed manually

  • In Favour of Petitioner
  • Citation Number : TS-557-HC(MAD)-2024-GST

HC: Remands back to Appellate Authority for deciding ‘afresh’ refund claim of Xiaomi India

  • In Favour of Not Applicable
  • Citation Number : TS-556-HC(KAR)-2024-GST

HC: Affirms Single-Judge's order granting refund of excess GST paid on inputs, modifies interest

  • In Favour of Petitioner
  • Citation Number : TS-555-HC(MAD)-2024-GST

AAR: Service w.r.t. Water Supply Schemes to Govt/Local Authorities are exempt as 'Pure Services'

  • In Favour of Applicant
  • Citation Number : TS-554-AAR(WB)-2024-GST

AAR: Rejects advance ruling application due to pending issue before Audit Commissionerate

  • In Favour of Not Applicable
  • Citation Number : TS-553-AAR(OD)-2024-GST

AAR: Collecting increased past rents for immovable property taxable as 'supply'

  • In Favour of Respondent
  • Citation Number : TS-552-AAR(TN)-2024-GST

HC: Disposes writ challenging vires of S. 16 (4) in view of retrospective amendment

  • In Favour of Not Applicable
  • Citation Number : TS-551-HC(JHAR)-2024-GST

HC: Limitation Act not applicable to condone appeal filing delay beyond one month

  • In Favour of Respondent
  • Citation Number : TS-549-HC(AP)-2024-GST

AAR: Exemption to RWA on monthly contributions upto Rs 7500 "member-specific”

  • In Favour of Applicant
  • Citation Number : TS-548-AAR(WB)-2024-GST

HC: Grants fresh opportunity with a direction to deposit 25% of tax amount

  • In Favour of Not Applicable
  • Citation Number : TS-546-HC(MAD)-2024-GST

HC: Permits payment of demand in 10 EMIs

  • In Favour of Respondent
  • Citation Number : TS-547-HC(KER)-2024-GST

HC: Sets aside order denying ITC in view of new section 16 (5)

  • In Favour of Petitioner
  • Citation Number : TS-545-HC(DEL)-2024-GST

HC: Purpose of service of notice is to ‘save’ from permanent registration cancellation

  • In Favour of Petitioner
  • Citation Number : TS-544-HC(ALL)-2024-GST

HC: Quashes refund denial and remands for considering documents

  • In Favour of Petitioner
  • Citation Number : TS-543-HC(BOM)-2024-GST

HC: Restores GST registration citing SCN’s failure to meet ‘requisite standards’

  • In Favour of Petitioner
  • Citation Number : TS-542-HC(DEL)-2024-GST

HC: Quashes demat account attachment orders issued to ex-Director without Notice

  • In Favour of Petitioner
  • Citation Number : TS-541-HC(BOM)-2024-GST

HC: Allows re-application of GST registration with fresh documentation

  • In Favour of Petitioner
  • Citation Number : TS-540-HC(CAL)-2024-GST

HC: Quashes attachment order, directs early disposal of GST appeal

  • In Favour of Petitioner
  • Citation Number : TS-539-HC(CAL)-2024-GST

HC: Directs Assessee to pursue statutory appeal against GST assessment order

  • In Favour of Petitioner
  • Citation Number : TS-538-HC(KER)-2024-GST