Rulings ( 6156 results )
Supreme Court
SC: Considering custody-period, challan filed, approves bail of accused subject to conditions
Sep 13, 2024- In Favour of Petitioner
- Citation Number : TS-571-SC-2024-GST
High Court
HC: Granting ‘one more’ opportunity, restores best judgement assessment at show cause notice stage
Sep 13, 2024- In Favour of Petitioner
- Citation Number : TS-570-HC(CAL)-2024-GST
High Court
HC: Relegates taxpayer to competent authority for assailing order blocking credit
Sep 13, 2024- In Favour of Not Available
- Citation Number : TS-569-HC(KER)-2024-GST
High Court
HC: Interprets 'as is where is'; Quashes 18% GST on unfried/uncooked pellets manufactured by J.K. Papad
Sep 13, 2024- In Favour of Petitioner
- Citation Number : TS-568-HC(GUJ)-2024-GST
High Court
HC: In numerous assessments just before initial FYs limitation runs-out, directs ‘no adverse order’
Sep 13, 2024- In Favour of Petitioner
- Citation Number : TS-567-HC(DEL)-2024-GST
Authority for Advance Ruling
AAR: Outward supply of goods procured by Applicant from Indian Company undergoing liquidation not 'zero-rated'
Sep 11, 2024- In Favour of Respondent
- Citation Number : TS-566-AAR(AP)-2024-GST
Authority for Advance Ruling
AAR: Habitability upgradation works on Naval vessel involving substantial goods supply, not Maintenance service
Sep 11, 2024- In Favour of Respondent
- Citation Number : TS-565-AAR(AP)-2024-GST
Authority for Advance Ruling
AAR: Supply of frozen shrimps in pouches construable as ‘pre-packaged and labelled’, attracts 5% GST
Sep 11, 2024- In Favour of Not Available
- Citation Number : TS-564-AAR(AP)-2024-GST
High Court
HC: Upholds provisional bank account attachment order on allegation of non-disclosure of liquor sale
Sep 10, 2024- In Favour of Respondent
- Citation Number : TS-563-HC(DEL)-2024-GST
High Court
HC: Grants interim stay of demand and recovery; Assessee pleads ‘absence’ of details in SCN
Sep 10, 2024- In Favour of Petitioner
- Citation Number : TS-562-HC(GUJ)-2024-GST
High Court
HC: Quashes retrospective registration cancellation with clarification to recover dues for statutory non-compliance
Sep 10, 2024- In Favour of Petitioner
- Citation Number : TS-561-HC(DEL)-2024-GST
Authority for Advance Ruling
AAR: Handover of building/civil-structure including railway-siding to Mining Corporation a 'supply of service'
Sep 10, 2024- In Favour of Respondent
- Citation Number : TS-560-AAR(OD)-2024-GST
High Court
HC: EWB expiry due to vehicle breakdown merely a technicality; Quashes penalty
Sep 10, 2024- In Favour of Petitioner
- Citation Number : TS-559-HC(ALL)-2024-GST
High Court
HC: Dismisses challenge to show cause notice premised on audit findings
Sep 06, 2024- In Favour of Respondent
- Citation Number : TS-558-HC(DEL)-2024-GST
High Court
HC: Directs Appellate Authority to consider appeal filed manually
Sep 06, 2024- In Favour of Petitioner
- Citation Number : TS-557-HC(MAD)-2024-GST
High Court
HC: Remands back to Appellate Authority for deciding ‘afresh’ refund claim of Xiaomi India
Sep 06, 2024- In Favour of Not Applicable
- Citation Number : TS-556-HC(KAR)-2024-GST
High Court
HC: Affirms Single-Judge's order granting refund of excess GST paid on inputs, modifies interest
Sep 05, 2024- In Favour of Petitioner
- Citation Number : TS-555-HC(MAD)-2024-GST
Authority for Advance Ruling
AAR: Service w.r.t. Water Supply Schemes to Govt/Local Authorities are exempt as 'Pure Services'
Sep 05, 2024- In Favour of Applicant
- Citation Number : TS-554-AAR(WB)-2024-GST
Authority for Advance Ruling
AAR: Rejects advance ruling application due to pending issue before Audit Commissionerate
Sep 05, 2024- In Favour of Not Applicable
- Citation Number : TS-553-AAR(OD)-2024-GST
Authority for Advance Ruling
AAR: Collecting increased past rents for immovable property taxable as 'supply'
Sep 05, 2024- In Favour of Respondent
- Citation Number : TS-552-AAR(TN)-2024-GST