Rulings ( 5903 results )

HC: Remands matter for breach of natural justice; Directs lifting of bank account attachment

  • In Favour of Petitioner
  • Citation Number : TS-496-HC(MAD)-2024-GST

AAR: Leasing of land by Maha Metro for construction of commercial space attracts 18% GST

  • In Favour of Respondent
  • Citation Number : TS-494-AAR(MAH)-2024-GST

AAR: Training services provided by National Flying Training Institute for obtaining licenses exempt

  • In Favour of Applicant
  • Citation Number : TS-495-AAR(MAH)-2024-GST

HC: Karnataka High Court grant Interim relief to ITC Ltd inwrit challenging clarification w.r.p. Namkeen (Bingo) 

  • In Favour of Not Applicable
  • Citation Number : TS-493-HC(KAR)-2024-GST

HC: Quashes order on twin grounds of non-application of mind and non-consideration of reply

  • In Favour of Petitioner
  • Citation Number : TS-487-HC(MAD)-2024-GST

HC: Considering voluntary rectification of mistake in returns prior to SCN-issuance, quashes demand; Remands matter

  • In Favour of Petitioner
  • Citation Number : TS-491-HC(KER)-2024-GST

HC: Directs to consider maintainability of summons on services to members of Co-operative Society

  • In Favour of Appellant
  • Citation Number : TS-492-HC(KER)-2024-GST

HC: Directs to release seized vehicle and goods

  • In Favour of Petitioner
  • Citation Number : TS-488-HC(ALL)-2024-GST

HC: Grants stay on assessment order citing limitation

  • In Favour of Petitioner
  • Citation Number : TS-490-HC(PAT)-2024-GST

HC: Remands for reconsidering demand on ITC availment, non-reversal on credit notes

  • In Favour of Petitioner
  • Citation Number : TS-489-HC(MAD)-2024-GST

HC: SCN issuance before portal re-designing needs fresh adjudication

  • In Favour of Petitioner
  • Citation Number : TS-483-HC(DEL)-2024-GST

HC: Directs to consider CBIC Circular for deciding ITC

  • In Favour of Petitioner
  • Citation Number : TS-482-HC(KAR)-2024-GST

HC: Relegates taxpayer to alternative appellate remedy

  • In Favour of Petitioner
  • Citation Number : TS-486-HC(CAL)-2024-GST

HC: Remands GST registration cancellation back to Adjudicating Authority for fresh consideration

  • In Favour of Petitioner
  • Citation Number : TS-485-HC(DEL)-2024-GST

HC: Quashes order rejecting GST registration revocation application

  • In Favour of Petitioner
  • Citation Number : TS-484-HC(GUJ)-2024-GST

AAR: Plastic articles used as parts of electric accumulators classifiable under Heading 8507, attracts 28% GST

  • In Favour of Not Applicable
  • Citation Number : TS-481-AAR(TN)-2024-GST

AAR: Rejects application for rectification of certain errors apparent on face; Rules on eligibility of differential

  • In Favour of Respondent
  • Citation Number : TS-479-AAR(TN)-2024-GST

HC: Quashes AAAR order on 'Biofertiliser' classification noticing contradictory rulings; Remands matter

  • In Favour of Not Applicable
  • Citation Number : TS-480-HC(GUJ)-2024-GST

HC: Service of order only in Hindi Language impermissible; Directs Authority to furnish in English

  • In Favour of Petitioner
  • Citation Number : TS-478-HC(AP)-2024-GST

HC: Upholds Single-Judge order dismissing writ seeking refund on 'alternate remedy' ground

  • In Favour of Respondent
  • Citation Number : TS-477-HC(GAUH)-2024-GST