Rulings ( 5898 results )
High Court
HC: Cannot mulct with liability on taxpayer for supplier’s retrospective GST registration cancellation
Jul 31, 2024- In Favour of Petitioner
- Citation Number : TS-449-HC(DEL)-2024-GST
High Court
HC: Quashes demand against Malaysian airlines premised on returns & bank statement mismatch
Jul 31, 2024- In Favour of Petitioner
- Citation Number : TS-448-HC(DEL)-2024-GST
High Court
HC: Show cause notice without ‘reason’ for adverse action of registration-cancellation leaves noticee ‘clueless’
Jul 31, 2024- In Favour of Petitioner
- Citation Number : TS-447-HC(DEL)-2024-GST
High Court
HC: Recipient of service liable to tax under RCM can seek advance-ruling: Sets-aside AAR
Jul 31, 2024- In Favour of Petitioner
- Citation Number : TS-446-HC(RAJ)-2024-GST
Authority for Advance Ruling
AAR: Receipt of grants from Food and Agriculture Organisation of UN exempt
Jul 31, 2024- In Favour of Not Applicable
- Citation Number : TS-444-AAR(TN)-2024-GST
Authority for Advance Ruling
AAR: Non-edible neem oil not ‘fertilizer’; Disallows refund owing to restrictions on account of IDS
Jul 31, 2024- In Favour of Not Applicable
- Citation Number : TS-443-AAR(UP)-2024-GST
Supreme Court
SC: Dismisses SLP challenging DGGI's refusal to provide certified copies of search-warrant, order-sheet
Jul 30, 2024- In Favour of Petitioner
- Citation Number : TS-442-SC-2024-GST
High Court
HC: Upholds DGGI's denial of Order Sheet, Search Warrant copies to assessee at SCN stage
Jul 30, 2024- In Favour of Not Applicable
- Citation Number : TS-756-HC(ORI)-2023-GST
Authority for Advance Ruling
AAR: Rapido’ qualifies as E-Commerce Operator for cab- transportation services to passengers through mobile-app
Jul 30, 2024- In Favour of Applicant
- Citation Number : TS-441-AAR(KAR)-2024-GST
High Court
HC: Dismisses assessee's prayer for deferring recovery proceedings indefinitely till GSTAT constitution
Jul 29, 2024- In Favour of Respondent
- Citation Number : TS-440-HC(CAL)-2024-GST
Supreme Court
SC: Grants bail to accused for alleged GST-fraud looking at custody period; Overturns HC
Jul 27, 2024- In Favour of Not Available
- Citation Number : TS-439-SC-2024-GST
Authority for Advance Ruling
AAR: ITC available on leasing/renting/hiring motor-vehicles for mandatory transport-facility to women employees
Jul 26, 2024- In Favour of Applicant
- Citation Number : TS-438-AAR(TN)-2024-GST
High Court
HC: Revenue obliged to make prima-facie tax evasion case for ordering confiscation; Remands matter
Jul 26, 2024- In Favour of Petitioner
- Citation Number : TS-437-HC(AP)-2024-GST
High Court
HC: Quashing cancellation order, allows assessee to respond to SCN, ensuring business continuity
Jul 25, 2024- In Favour of Petitioner
- Citation Number : TS-436-HC(BOM)-2024-GST
High Court
HC: Permits taxpayer to contest ITC mismatch despite 3 notices intimating discrepancies
Jul 24, 2024- In Favour of Petitioner
- Citation Number : TS-434-HC(MAD)-2024-GST
High Court
HC: Remands for ‘reconsideration’ of supply of medicines to in-patients
Jul 24, 2024- In Favour of Petitioner
- Citation Number : TS-432-HC(MAD)-2024-GST
High Court
HC: Relegates taxpayer to appeal remedy against adjudication order
Jul 24, 2024- In Favour of Not Available
- Citation Number : TS-435-HC(KAR)-2024-GST
High Court
HC: GST on activities of association with members not ultra-vires; Calcutta-Club's 'mutuality' principle inapplicable
Jul 24, 2024- In Favour of Respondent
- Citation Number : TS-433-HC(KER)-2024-GST
High Court
HC: Directs ‘no coercive’ action against taxpayer in order imposing tax, penalty, interest
Jul 24, 2024- In Favour of Petitioner
- Citation Number : TS-431-HC(GAUH)-2024-GST
High Court
HC: Directs to complete ‘entire’ selection process of GSTAT
Jul 24, 2024- In Favour of Not Applicable
- Citation Number : TS-430-HC(KER)-2024-GST