Rulings ( 6156 results )
High Court
HC: Disposes writ challenging vires of S. 16 (4) in view of retrospective amendment
Sep 05, 2024- In Favour of Not Applicable
- Citation Number : TS-551-HC(JHAR)-2024-GST
High Court
HC: Limitation Act not applicable to condone appeal filing delay beyond one month
Sep 05, 2024- In Favour of Respondent
- Citation Number : TS-549-HC(AP)-2024-GST
Authority for Advance Ruling
AAR: Exemption to RWA on monthly contributions upto Rs 7500 "member-specific”
Sep 04, 2024- In Favour of Applicant
- Citation Number : TS-548-AAR(WB)-2024-GST
High Court
HC: Grants fresh opportunity with a direction to deposit 25% of tax amount
Sep 03, 2024- In Favour of Not Applicable
- Citation Number : TS-546-HC(MAD)-2024-GST
High Court
HC: Permits payment of demand in 10 EMIs
Sep 03, 2024- In Favour of Respondent
- Citation Number : TS-547-HC(KER)-2024-GST
High Court
HC: Sets aside order denying ITC in view of new section 16 (5)
Sep 03, 2024- In Favour of Petitioner
- Citation Number : TS-545-HC(DEL)-2024-GST
High Court
HC: Purpose of service of notice is to ‘save’ from permanent registration cancellation
Sep 03, 2024- In Favour of Petitioner
- Citation Number : TS-544-HC(ALL)-2024-GST
High Court
HC: Quashes refund denial and remands for considering documents
Sep 03, 2024- In Favour of Petitioner
- Citation Number : TS-543-HC(BOM)-2024-GST
High Court
HC: Restores GST registration citing SCN’s failure to meet ‘requisite standards’
Sep 03, 2024- In Favour of Petitioner
- Citation Number : TS-542-HC(DEL)-2024-GST
High Court
HC: Quashes demat account attachment orders issued to ex-Director without Notice
Sep 03, 2024- In Favour of Petitioner
- Citation Number : TS-541-HC(BOM)-2024-GST
High Court
HC: Allows re-application of GST registration with fresh documentation
Sep 03, 2024- In Favour of Petitioner
- Citation Number : TS-540-HC(CAL)-2024-GST
High Court
HC: Quashes attachment order, directs early disposal of GST appeal
Sep 03, 2024- In Favour of Petitioner
- Citation Number : TS-539-HC(CAL)-2024-GST
High Court
HC: Directs Assessee to pursue statutory appeal against GST assessment order
Sep 03, 2024- In Favour of Petitioner
- Citation Number : TS-538-HC(KER)-2024-GST
High Court
HC: Quashes orders issued for the periods after cancellation of Registration
Sep 03, 2024- In Favour of Petitioner
- Citation Number : TS-537-HC(MAD)-2024-GST
High Court
HC: Allows Assessee to contest the demand raised due to mismatch between GST Returns
Sep 03, 2024- In Favour of Petitioner
- Citation Number : TS-536-HC(MAD)-2024-GST
High Court
HC: No GST on shares held in subsidiary; Remands matter w.r.t. loan to related party
Sep 02, 2024- In Favour of Not Applicable
- Citation Number : TS-535-HC(KAR)-2024-GST
High Court
HC: Cannot transfer investigation pending before State to DGGI ‘merely’ basis new information about fraudulent ITC
Aug 30, 2024- In Favour of Not Applicable
- Citation Number : TS-534-HC(P and H)-2024-GST
Authority for Advance Ruling
AAR: 18% GST on supplementary invoices issued for price escalation w.r.t. works-contract executed pre-July 2022
Aug 30, 2024- In Favour of Not Applicable
- Citation Number : TS-533-AAR(OD)-2024-GST
Authority for Advance Ruling
AAR: Upfront premium paid towards grant of long-term lease for 30 years for setting 'commercial office complex' not exempt
Aug 30, 2024- In Favour of Respondent
- Citation Number : TS-531-AAR(WB)-2024-GST
Authority for Advance Ruling
AAR: Coal transportation within mining area classifiable under 'Renting of Transport Vehicles', taxable at 12%
Aug 30, 2024- In Favour of Applicant
- Citation Number : TS-532-AAR(OD)-2024-GST