Rulings ( 5903 results )
High Court
HC: Quashes orders issued for the periods after cancellation of Registration
Sep 03, 2024- In Favour of Petitioner
- Citation Number : TS-537-HC(MAD)-2024-GST
High Court
HC: Allows Assessee to contest the demand raised due to mismatch between GST Returns
Sep 03, 2024- In Favour of Petitioner
- Citation Number : TS-536-HC(MAD)-2024-GST
High Court
HC: No GST on shares held in subsidiary; Remands matter w.r.t. loan to related party
Sep 02, 2024- In Favour of Not Applicable
- Citation Number : TS-535-HC(KAR)-2024-GST
High Court
HC: Cannot transfer investigation pending before State to DGGI ‘merely’ basis new information about fraudulent ITC
Aug 30, 2024- In Favour of Not Applicable
- Citation Number : TS-534-HC(P and H)-2024-GST
Authority for Advance Ruling
AAR: 18% GST on supplementary invoices issued for price escalation w.r.t. works-contract executed pre-July 2022
Aug 30, 2024- In Favour of Not Applicable
- Citation Number : TS-533-AAR(OD)-2024-GST
Authority for Advance Ruling
AAR: Upfront premium paid towards grant of long-term lease for 30 years for setting 'commercial office complex' not exempt
Aug 30, 2024- In Favour of Respondent
- Citation Number : TS-531-AAR(WB)-2024-GST
Authority for Advance Ruling
AAR: Coal transportation within mining area classifiable under 'Renting of Transport Vehicles', taxable at 12%
Aug 30, 2024- In Favour of Applicant
- Citation Number : TS-532-AAR(OD)-2024-GST
Authority for Advance Ruling
AAR: Organizing physical/offline 'Contract Bridge Tournament' by BFI not supply of 'specified actionable claim'
Aug 29, 2024- In Favour of Applicant
- Citation Number : TS-530-AAR(WB)-2024-GST
High Court
HC: Quashes cancellation of another GST number instead of the one applied for
Aug 29, 2024- In Favour of Not Applicable
- Citation Number : TS-529-HC(GUJ)-2024-GST
Authority for Advance Ruling
AAR: Deposit-work, supervision-charges not composite to electricity generation, distribution, taxable at 18%
Aug 29, 2024- In Favour of Applicant
- Citation Number : TS-528-AAR(OD)-2024-GST
High Court
HC: Tax invoices, EWB, and bank payments alone don’t prove actual goods movement for claiming ITC
Aug 28, 2024- In Favour of Respondent
- Citation Number : TS-527-HC(ALL)-2024-GST
High Court
HC: Grants IGST refund to exporter after deducting differential duty for opting higher duty drawback
Aug 28, 2024- In Favour of Petitioner
- Citation Number : TS-526-HC(BOM)-2024-GST
High Court
HC: Directs refund of IGST on ocean freight under RCM, follows Mohit Minerals
Aug 27, 2024- In Favour of Petitioner
- Citation Number : TS-525-HC(MAD)-2024-GST
High Court
HC: Remands matter sans reasons for rejection of SCN-reply
Aug 27, 2024- In Favour of Petitioner
- Citation Number : TS-524-HC(DEL)-2024-GST
High Court
HC: Remands for re-consideration of assessment order
Aug 27, 2024- In Favour of Petitioner
- Citation Number : TS-522-HC(MAD)-2024-GST
High Court
HC: After Banaras Industries, issues another direction to launch ‘confiscation’ on finding excess stock
Aug 27, 2024- In Favour of Petitioner
- Citation Number : TS-523-HC(ALL)-2024-GST
Authority for Advance Ruling
AAR: Agrochemical services not exempt like Pharma services simply because Test Facility undertakes both
Aug 26, 2024- In Favour of Respondent
- Citation Number : TS-521-AAR(TN)-2024-GST
Authority for Advance Ruling
AAR: Rules on exemption availability on hostel services to old and new students during vacation period
Aug 26, 2024- In Favour of Applicant
- Citation Number : TS-520-AAR(MAH)-2024-GST
High Court
HC: Sets-aside penalty against Jindal Pipes for pincode mismatch in Tax Invoice and EWB
Aug 26, 2024- In Favour of Petitioner
- Citation Number : TS-519-HC(MAD)-2024-GST
High Court
HC: Sets-aside rejection of TRAN-1 Form seeking CENVAT credit transition; Remands matter
Aug 23, 2024- In Favour of Petitioner
- Citation Number : TS-518-HC(AP)-2024-GST