Rulings ( 6158 results )
High Court
HC: 'Negative blocking' not contrary to Rule 86A; State empowered to block fraudulently utilized ITC
Dec 03, 2024- In Favour of Not Available
- Citation Number : TS-793-HC(MAD)-2024-GST
Authority for Advance Ruling
AAR: Lamphelpat Waterbody Rejuvenation Project to alleviate urban flooding for State exempt
Dec 02, 2024- In Favour of Not Applicable
- Citation Number : TS-792-AAR(WB)-2024-GST
Authority for Advance Ruling
AAR: Standalone catering to Hospital's in-patient not health-care service, denies exemption
Dec 02, 2024- In Favour of Petitioner
- Citation Number : TS-791-AAR(WB)-2024-GST
High Court
HC: Reckons limitation for filing appeal from date of rectification order, not original-assessment
Dec 02, 2024- In Favour of Not Applicable
- Citation Number : TS-790-HC(MAD)-2024-GST
High Court
HC: Remands matter for adjudication in accordance with Section 16(5)
Nov 29, 2024- In Favour of Petitioner
- Citation Number : TS-789-HC(KAR)-2024-GST
High Court
HC: After Safari Retreats allows assessee to contest applicability of blocked credit provisions
Nov 29, 2024- In Favour of Not Applicable
- Citation Number : TS-788-HC(GUJ)-2024-GST
High Court
HC: Directs to grant benefit of new S.16(5) regarding entitlement to credit
Nov 29, 2024- In Favour of Not Applicable
- Citation Number : TS-787-HC(KAR)-2024-GST
High Court
HC: Quashes ‘mechanical’ order noticing lack of personal hearing opportunity
Nov 29, 2024- In Favour of Not Applicable
- Citation Number : TS-786-HC(KAR)-2024-GST
High Court
HC: Follows rectification order of Cosmo Films Ltd; Quashes recovery of refund with retrospective effect
Nov 29, 2024- In Favour of Petitioner
- Citation Number : TS-785-HC(GUJ)-2024-GST
High Court
HC: Examination of questionable facts relating to existence of supplier ‘foreign’ to Writ jurisdiction
Nov 29, 2024- In Favour of Not Applicable
- Citation Number : TS-784-HC(MAD)-2024-GST
High Court
HC: After Safari Retreats grants liberty to contest for ITC entitlement
Nov 29, 2024- In Favour of Not Applicable
- Citation Number : TS-783-HC(CHAT)-2024-GST
High Court
HC: Quashes SCN/order against amalgamating-company; Applies principles of Income Tax Act
Nov 29, 2024- In Favour of Petitioner
- Citation Number : TS-782-HC(DEL)-2024-GST
High Court
HC: Validates non-reversal of IGST-credit availed as CGST/SGST; Allows Assessee's writ appeal
Nov 29, 2024- In Favour of Not Applicable
- Citation Number : TS-781-HC(KER)-2024-GST
High Court
HC: Upholds Notifications extending limitation for passing 'assessment-orders'; Follows Allahabad HC; Disagrees with Gauhati HC
Nov 28, 2024- In Favour of Respondent
- Citation Number : TS-780-HC(PAT)-2024-GST
High Court
HC: Dismisses Revenue's ITC denial for pre-2021 period on time-bar citing retrospective amendment
Nov 27, 2024- In Favour of Petitioner
- Citation Number : TS-779-HC(MAD)-2024-GST
High Court
HC: Reckons time-period for claiming refund of IGST on ocean-freight from SC’s Mohit-Minerals' verdict
Nov 27, 2024- In Favour of Petitioner
- Citation Number : TS-778-HC(GUJ)-2024-GST
High Court
HC: Setting aside of assessment order operative from payment of 10% of tax dues
Nov 26, 2024- In Favour of Petitioner
- Citation Number : TS-777-HC(MAD)-2024-GST
High Court
HC: Quashes penalty for carrying invalid E-way bill sans tax evasion intent
Nov 26, 2024- In Favour of Petitioner
- Citation Number : TS-776-HC(CAL)-2024-GST
High Court
HC: Quashes appeal rejection on ‘hyper technicality’ regarding non-filing of order in physical form
Nov 26, 2024- In Favour of Petitioner
- Citation Number : TS-775-HC(TEL)-2024-GST
High Court
HC: Restricting ITC for late return-filing despite tax, late-fees & interest remittance “arbitrary”
Nov 26, 2024- In Favour of Petitioner
- Citation Number : TS-774-HC(MP)-2024-GST