Rulings ( 6150 results )
Authority for Advance Ruling
AAR: 'Rajasthan Tourism Development Corporation' not a ‘pure-agent’ while operating luxury-trains with Indian-Railways
Oct 16, 2024- In Favour of Not Applicable
- Citation Number : TS-666-AAR(RAJ)-2024-GST
High Court
HC: Directs submission of outward supplies in GSTR-01 to determine bonafides of export transaction
Oct 15, 2024- In Favour of Petitioner
- Citation Number : TS-665-HC(MAD)-2024-GST
High Court
HC: Remands for reconsideration as Finance Act carves out new ITC entitlement mechanism
Oct 15, 2024- In Favour of Appellant
- Citation Number : TS-664-HC(KER)-2024-GST
High Court
HC: Sets aside GST registration-cancellation taking a ‘pragmatic view’, subject to return-filing, tax payment
Oct 15, 2024- In Favour of Petitioner
- Citation Number : TS-663-HC(CAL)-2024-GST
High Court
HC: Quashes recovery notice issuance to deceased taxpayer and not to legal representative
Oct 15, 2024- In Favour of Petitioner
- Citation Number : TS-662-HC(DEL)-2024-GST
High Court
HC: Replacing Budgetary Support Scheme with Turnover Incentive Scheme not ‘irrational or arbitrary’
Oct 15, 2024- In Favour of Applicant
- Citation Number : TS-661-HC(J&K)-2024-GST
High Court
HC: Allows manual Form ITC-02 for transfer of unutilised ITC necessitated by portal-glitch; SCN 'arbitrary'
Oct 14, 2024- In Favour of Petitioner
- Citation Number : TS-660-HC(BOM)-2024-GST
Authority for Advance Ruling
AAR: ‘Investigation activates on predication of alleged tax evasion’; Rejects application owing to pending proceedings
Oct 14, 2024- In Favour of Not Available
- Citation Number : TS-658-AAR(TN)-2024-GST
Authority for Advance Ruling
AAR: Rules on the scope of ‘proceedings’; Rejects advance ruling application basis pending proceedings
Oct 14, 2024- In Favour of Not Applicable
- Citation Number : TS-659-AAR(TN)-2024-GST
High Court
HC: Remands matter concerning reversal of credit transitioned by Kalyan Jewellers on branch-transfers
Oct 14, 2024- In Favour of Petitioner
- Citation Number : TS-657-HC(AP)-2024-GST
High Court
HC: In writ petition assailing registration-cancellation operative ‘retrospectively’; Modifies order
Oct 11, 2024- In Favour of Respondent
- Citation Number : TS-656-HC(DEL)-2024-GST
High Court
HC: Upholds rejection of appeal on GSTR-01 vs. GSTR -9C difference
Oct 11, 2024- In Favour of Respondent
- Citation Number : TS-655-HC(ALL)-2024-GST
High Court
HC: Upholds appeal rejection on limitation sans ‘any’ good ground for condoning delay
Oct 11, 2024- In Favour of Respondent
- Citation Number : TS-654-HC(ALL)-2024-GST
High Court
HC: Remands matter for ‘mandatory’ opportunity of hearing; Follows Kloud Data Labs
Oct 11, 2024- In Favour of Petitioner
- Citation Number : TS-653-HC(BOM)-2024-GST
High Court
HC: Grants stay on adjudication order subject to depositing a portion of demand
Oct 11, 2024- In Favour of Petitioner
- Citation Number : TS-652-HC(CAL)-2024-GST
High Court
HC: Quashes recovery, citing expedient initiation proviso to s. 78 ‘inapplicable’
Oct 11, 2024- In Favour of Petitioner
- Citation Number : TS-651-HC(KAR)-2024-GST
High Court
HC: Provisional attachment orders cease after ‘one’ year unlike Income Tax
Oct 11, 2024- In Favour of Not Applicable
- Citation Number : TS-650-HC(KER)-2024-GST
High Court
HC: Fly-Ash Bricks/Blocks attracts 5% tax: Applies CBIC Circular; Quashes AAAR ruling
Oct 10, 2024- In Favour of Petitioner
- Citation Number : TS-649-HC(GUJ)-2024-GST
Authority for Advance Ruling
AAR: Body building process on chassis by owner with/without GST registration taxable at 18%
Oct 09, 2024- In Favour of Not Applicable
- Citation Number : TS-648-AAR(TN)-2024-GST
High Court
HC: Rules on non-supply of certified order copy for appeal
Oct 09, 2024- In Favour of Petitioner
- Citation Number : TS-647-HC(GUJ)-2024-GST