Rulings ( 6158 results )
High Court
HC: ITC cannot be debited twice in ECrL; Directs restoration of credit reversed during summon
Dec 09, 2024- In Favour of Not Available
- Citation Number : TS-814-HC(GUJ)-2024-GST
High Court
HC: Dismisses writ challenging SCN alleging issuance based on CAG/CERA-audit, pre-determined mindset
Dec 09, 2024- In Favour of Respondent
- Citation Number : TS-813-HC(BOM)-2024-GST
High Court
HC: Remands matter for fresh consideration upon payment of 10% of tax dues
Dec 06, 2024- In Favour of Petitioner
- Citation Number : TS-811-HC(MAD)-2024-GST
High Court
HC: Quashes twin orders, one creating demand and another dismissing appeal on limitation
Dec 06, 2024- In Favour of Petitioner
- Citation Number : TS-812-HC(ALL)-2024-GST
High Court
HC: Quashes demand noting notice doesn’t show up under ‘View Notices Orders’ tab
Dec 06, 2024- In Favour of Not Applicable
- Citation Number : TS-810-HC(ALL)-2024-GST
High Court
HC: Directs lifting of bank-account attachment after payment of a portion of tax-dues
Dec 06, 2024- In Favour of Not Available
- Citation Number : TS-809-HC(MAD)-2024-GST
High Court
HC: TDS remitted to Telangana State proportionate to works- contract executed by L&T JV in Maharashtra "improper"
Dec 06, 2024- In Favour of Not Applicable
- Citation Number : TS-808-HC(TEL)-2024-GST
Authority for Advance Ruling
AAR: Lessor to pay 18% GST on commercial-property leased for setting State Govt. Institution
Dec 06, 2024- In Favour of Respondent
- Citation Number : TS-807-AAR(AP)-2024-GST
High Court
HC: Dismisses writ challenging levy on services w.r.t. functions entrusted to MCGM: Relegates matter
Dec 06, 2024- In Favour of Respondent
- Citation Number : TS-806-HC(BOM)-2024-GST
High Court
HC: Cancels bail of manager, being enabler of offence; Interprets ‘causes-to-commit’
Dec 05, 2024- In Favour of Not Available
- Citation Number : TS-805-HC(RAJ)-2024-GST
High Court
HC: Cannot have two ‘conflicting’ orders; Quashing one, grants liberty to appeal against another
Dec 04, 2024- In Favour of Applicant
- Citation Number : TS-804-HC(DEL)-2024-GST
High Court
HC: Cannot deprive interest to assessee on account of dispute between Central & State authorities
Dec 04, 2024- In Favour of Petitioner
- Citation Number : TS-802-HC(ALL)-2024-GST
High Court
HC: Remands matter regarding exemption of services provided to Kerala Educational Department
Dec 04, 2024- In Favour of Not Available
- Citation Number : TS-803-HC(KER)-2024-GST
High Court
HC: Time-limit prescription for TRAN-1 submission not beyond rule-making power but a 'statutory mandate'
Dec 03, 2024- In Favour of Respondent
- Citation Number : TS-801-HC(RAJ)-2024-GST
High Court
HC: Allows to explain GSTR-2A, GSTR-2B, GSTR-3B mismatch upon depositing 25% of tax dues
Dec 03, 2024- In Favour of Petitioner
- Citation Number : TS-800-HC(MAD)-2024-GST
High Court
HC: Citing ‘substantial justice’ principle condones delay of 78 days in filing appeal
Dec 03, 2024- In Favour of Petitioner
- Citation Number : TS-799-HC(MAD)-2024-GST
High Court
HC: Cannot suspend registration ‘merely’ for no NOC from landlord for additional business-place
Dec 03, 2024- In Favour of Not Applicable
- Citation Number : TS-798-HC(P&H)-2024-GST
High Court
HC: Time extension notification for FY 2017-18 operates retrospectively
Dec 03, 2024- In Favour of Not Applicable
- Citation Number : TS-797-HC(ALL)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Denies concessional rate on Instant mix flours containing spices and other ingredients; Upholds AAR
Dec 03, 2024- In Favour of Not Applicable
- Citation Number : TS-796-AAAR(GUJ)-2024-GST
Authority for Advance Ruling
AAR: 'Tehri Hydro Devp. Corp. not ‘Govt. Entity’ post re-structuring, holds 'Legal-Services' taxable under RCM
Dec 03, 2024- In Favour of Applicant
- Citation Number : TS-794-AAR(UTT)-2024-GST