Rulings ( 6383 results )
High Court
HC: Citing ‘substantial justice’ principle condones delay of 78 days in filing appeal
Dec 03, 2024- In Favour of Petitioner
- Citation Number : TS-799-HC(MAD)-2024-GST
High Court
HC: Cannot suspend registration ‘merely’ for no NOC from landlord for additional business-place
Dec 03, 2024- In Favour of Not Applicable
- Citation Number : TS-798-HC(P&H)-2024-GST
High Court
HC: Time extension notification for FY 2017-18 operates retrospectively
Dec 03, 2024- In Favour of Not Applicable
- Citation Number : TS-797-HC(ALL)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Denies concessional rate on Instant mix flours containing spices and other ingredients; Upholds AAR
Dec 03, 2024- In Favour of Not Applicable
- Citation Number : TS-796-AAAR(GUJ)-2024-GST
Authority for Advance Ruling
AAR: 'Tehri Hydro Devp. Corp. not ‘Govt. Entity’ post re-structuring, holds 'Legal-Services' taxable under RCM
Dec 03, 2024- In Favour of Applicant
- Citation Number : TS-794-AAR(UTT)-2024-GST
High Court
HC: 'Negative blocking' not contrary to Rule 86A; State empowered to block fraudulently utilized ITC
Dec 03, 2024- In Favour of Not Available
- Citation Number : TS-793-HC(MAD)-2024-GST
Authority for Advance Ruling
AAR: Lamphelpat Waterbody Rejuvenation Project to alleviate urban flooding for State exempt
Dec 02, 2024- In Favour of Not Applicable
- Citation Number : TS-792-AAR(WB)-2024-GST
Authority for Advance Ruling
AAR: Standalone catering to Hospital's in-patient not health-care service, denies exemption
Dec 02, 2024- In Favour of Petitioner
- Citation Number : TS-791-AAR(WB)-2024-GST
High Court
HC: Reckons limitation for filing appeal from date of rectification order, not original-assessment
Dec 02, 2024- In Favour of Not Applicable
- Citation Number : TS-790-HC(MAD)-2024-GST
High Court
HC: Remands matter for adjudication in accordance with Section 16(5)
Nov 29, 2024- In Favour of Petitioner
- Citation Number : TS-789-HC(KAR)-2024-GST
High Court
HC: After Safari Retreats allows assessee to contest applicability of blocked credit provisions
Nov 29, 2024- In Favour of Not Applicable
- Citation Number : TS-788-HC(GUJ)-2024-GST
High Court
HC: Directs to grant benefit of new S.16(5) regarding entitlement to credit
Nov 29, 2024- In Favour of Not Applicable
- Citation Number : TS-787-HC(KAR)-2024-GST
High Court
HC: Quashes ‘mechanical’ order noticing lack of personal hearing opportunity
Nov 29, 2024- In Favour of Not Applicable
- Citation Number : TS-786-HC(KAR)-2024-GST
High Court
HC: Follows rectification order of Cosmo Films Ltd; Quashes recovery of refund with retrospective effect
Nov 29, 2024- In Favour of Petitioner
- Citation Number : TS-785-HC(GUJ)-2024-GST
High Court
HC: Examination of questionable facts relating to existence of supplier ‘foreign’ to Writ jurisdiction
Nov 29, 2024- In Favour of Not Applicable
- Citation Number : TS-784-HC(MAD)-2024-GST
High Court
HC: After Safari Retreats grants liberty to contest for ITC entitlement
Nov 29, 2024- In Favour of Not Applicable
- Citation Number : TS-783-HC(CHAT)-2024-GST
High Court
HC: Quashes SCN/order against amalgamating-company; Applies principles of Income Tax Act
Nov 29, 2024- In Favour of Petitioner
- Citation Number : TS-782-HC(DEL)-2024-GST
High Court
HC: Validates non-reversal of IGST-credit availed as CGST/SGST; Allows Assessee's writ appeal
Nov 29, 2024- In Favour of Not Applicable
- Citation Number : TS-781-HC(KER)-2024-GST
High Court
HC: Upholds Notifications extending limitation for passing 'assessment-orders'; Follows Allahabad HC; Disagrees with Gauhati HC
Nov 28, 2024- In Favour of Respondent
- Citation Number : TS-780-HC(PAT)-2024-GST
High Court
HC: Dismisses Revenue's ITC denial for pre-2021 period on time-bar citing retrospective amendment
Nov 27, 2024- In Favour of Petitioner
- Citation Number : TS-779-HC(MAD)-2024-GST