Rulings ( 6156 results )
High Court
HC: Grants ‘one more’ opportunity to taxpayer; Remands for fresh consideration
Oct 04, 2024- In Favour of Appellant
- Citation Number : TS-631-HC(CAL)-2024-GST
High Court
HC: Quashes GST registration cancellation basis absence of reasons
Oct 04, 2024- In Favour of Petitioner
- Citation Number : TS-630-HC(ALL)-2024-GST
Authority for Advance Ruling
AAR: Loan-interest charges by HDFC Bank an ‘inward-supply’ for real-estate developer
Oct 04, 2024- In Favour of Applicant
- Citation Number : TS-629-AAR(WB)-2024-GST
Authority for Advance Ruling
AAR: Rejects advance ruling application sans reference to ‘Notification’ for determining applicability
Oct 04, 2024- In Favour of Not Available
- Citation Number : TS-626-AAR(WB)-2024-GST
Authority for Advance Ruling
AAR: Rules on classification and tax rate on Baby carriers with seats of textile
Oct 04, 2024- In Favour of Applicant
- Citation Number : TS-628-AAR(WB)-2024-GST
Authority for Advance Ruling
AAR: Yatri Sathi app though an ECO not liable to collect and pay GST
Oct 04, 2024- In Favour of Not Applicable
- Citation Number : TS-627-AAR(WB)-2024-GST
Supreme Court
SC: 15 Key Takeaways from SC Judgment in Safari Retreats on Blocked Credit/ITC Availment
Oct 03, 2024- In Favour of Appellant
- Citation Number : TS-622-SC-2024-GST
High Court
HC: GTA not liable to GST on cost of free-fuel borne by recipient; Overturns AAAR
Oct 03, 2024- In Favour of Not Available
- Citation Number : TS-625-HC(UTT)-2024-GST
High Court
HC: Directs separate SCN-issuance for various AYs, allowing assessee to avail 'Amnesty Scheme' benefit
Oct 03, 2024- In Favour of Petitioner
- Citation Number : TS-624-HC(MAD)-2024-GST
Authority for Advance Ruling
AAR: Composite-supply of 'outdoor-catering' along with renting of premises by Club taxable at 5%
Oct 03, 2024- In Favour of Not Applicable
- Citation Number : TS-623-AAR(WB)-2024-GST
High Court
HC: Directs to grant personal hearing; Follows Mahaveer Trading
Oct 01, 2024- In Favour of Petitioner
- Citation Number : TS-621-HC(ALL)-2024-GST
High Court
HC: Appellate Authority cannot increase tax liability without giving assessee a fair hearing
Oct 01, 2024- In Favour of Appellant
- Citation Number : TS-620-HC(CAL)-2024-GST
High Court
HC: No separate authorization needed for assessment by proper- officer based on inspection or audit
Oct 01, 2024- In Favour of Not Applicable
- Citation Number : TS-619-HC(AP)-2024-GST
High Court
HC: Directs lifting of bank account attachment sans ‘detailed’ order for wrongful ITC availment
Oct 01, 2024- In Favour of Petitioner
- Citation Number : TS-617-HC(GUJ)-2024-GST
High Court
HC: ‘Legislative intent to facilitate businesses’, allows opportunity to contest against GST registration-cancellation
Oct 01, 2024- In Favour of Petitioner
- Citation Number : TS-618-HC(RAJ)-2024-GST
High Court
HC: Directs ‘no final order’ during pendency of petition challenging demand notice
Oct 01, 2024- In Favour of Not Available
- Citation Number : TS-616-HC(GUJ)-2024-GST
High Court
HC: Personal hearing cannot be bypassed before passing adverse order; Remands matter
Oct 01, 2024- In Favour of Petitioner
- Citation Number : TS-615-HC(ALL)-2024-GST
High Court
HC: Directs tax collection on annuity received under Hybrid Annuity Model as per CBIC-circular
Sep 30, 2024- In Favour of Petitioner
- Citation Number : TS-614-HC(AP)-2024-GST
High Court
HC: Absent fraud/mis-statment, SCN u/s 74 unsustainable when previously issued notice u/s 73 dropped
Sep 30, 2024- In Favour of Petitioner
- Citation Number : TS-613-HC(ALL)-2024-GST
High Court
HC: Sets aside order rejecting appeal with a ‘peremptory’ direction to condone delay
Sep 27, 2024- In Favour of Petitioner
- Citation Number : TS-612-HC(CAL)-2024-GST