Rulings ( 6156 results )
Supreme Court
SC: Directs defreezing and lifting of bank account re-attached after its lapse
Sep 24, 2024- In Favour of Not Applicable
- Citation Number : TS-592-SC-2024-GST
High Court
HC: No jurisdictional error in SCN issuance u/s 74 by State-Authority even w.r.t. dealings in other States
Sep 23, 2024- In Favour of Respondent
- Citation Number : TS-591-HC(P&H)-2024-GST
High Court
HC: Rejects bail in fake firms’ syndicate; Embarks on principle of bail, ‘gravity’ of economic offence
Sep 23, 2024- In Favour of Not Applicable
- Citation Number : TS-590-HC(ALL)-2024-GST
High Court
HC: Quashes recovery notices issued without adjusting ITC; Cites 'Finance Act, 2024' amendment
Sep 23, 2024- In Favour of Petitioner
- Citation Number : TS-589-HC(MAD)-2024-GST
High Court
HC: Copy of Gauhati HC judgment quashing Notification No. 56/2023
Sep 23, 2024- In Favour of Petitioner
- Citation Number : TS-588-HC(GAUH)-2024-GST
High Court
HC: Remands back for consideration of ITC eligibility owing to new section 16 (5)
Sep 20, 2024- In Favour of Not Available
- Citation Number : TS-587-HC(CAL)-2024-GST
High Court
HC: Quashes DGGSTI's order blocking credit-ledger given parallel proceedings already initiated by State-Authority
Sep 20, 2024- In Favour of Petitioner
- Citation Number : TS-586-HC(HP)-2024-GST
High Court
HC: Citing non-furnishing of verification report, quashes Rs. 65 crores demand over ITC reconciliation mismatch
Sep 20, 2024- In Favour of Not Available
- Citation Number : TS-585-HC(BOM)-2024-GST
High Court
HC: Directs Assessing Officer to provide ‘details’ for cancelling GST registration
Sep 20, 2024- In Favour of Not Applicable
- Citation Number : TS-584-HC(GUJ)-2024-GST
High Court
HC: Quashes ‘cryptic’ show cause notice and order cancelling GST registration
Sep 20, 2024- In Favour of Petitioner
- Citation Number : TS-583-HC(GUJ)-2024-GST
High Court
HC: Directs release of arecanut, seized on premise of undervaluation, non-production of E-way bill
Sep 19, 2024- In Favour of Petitioner
- Citation Number : TS-582-HC(KAR)-2024-GST
High Court
HC: Dismisses review of judgment passed in presence of parties after obtaining consent
Sep 19, 2024- In Favour of Not Applicable
- Citation Number : TS-580-HC(ORI)-2024-GST
Authority for Advance Ruling
AAR: Non-woven PVC coated fabrics taxable under Chapter 39 at 18%
Sep 18, 2024- In Favour of Respondent
- Citation Number : TS-579-AAR(GUJ)-2024-GST
Authority for Advance Ruling
AAR: Rules on classification of 'Natural-fibre-composite-board' finding application in furniture, interior decoration, etc
Sep 18, 2024- In Favour of Not Applicable
- Citation Number : TS-577-AAR(AP)-2024-GST
Authority for Advance Ruling
AAR: Cannot change classification of ship-parts post-import at stage of further supply, remains same as mentioned in BoE
Sep 18, 2024- In Favour of Respondent
- Citation Number : TS-578-AAR(GUJ)-2024-GST
High Court
HC: Fixes 3 months to decide objections against provisional attachment sans ‘express’ provision
Sep 17, 2024- In Favour of Not Applicable
- Citation Number : TS-576-HC(RAJ)-2024-GST
High Court
HC: Grants interim stay on assessment order after hearing taxpayer on validity, force majeure
Sep 17, 2024- In Favour of Petitioner
- Citation Number : TS-575-HC(GAUH)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Upholds AAR’s rejection of advance ruling citing pendency of ‘Audit’
Sep 16, 2024- In Favour of Applicant
- Citation Number : TS-574-AAAR(OD)-2024-GST
High Court
HC: Quashes Single Judge's order upholding ECrL blocking based on borrowed reasons, absent pre-decisional hearing
Sep 14, 2024- In Favour of Appellant
- Citation Number : TS-573-HC(KAR)-2024-GST
High Court
HC: Revokes GST registration cancellation with conditions regarding ITC utilization
Sep 13, 2024- In Favour of Petitioner
- Citation Number : TS-572-HC(MAD)-2024-GST