Rulings ( 6159 results )
High Court
HC: Quashes order on twin grounds of non-application of mind and non-consideration of reply
Aug 14, 2024- In Favour of Petitioner
- Citation Number : TS-487-HC(MAD)-2024-GST
High Court
HC: Considering voluntary rectification of mistake in returns prior to SCN-issuance, quashes demand; Remands matter
Aug 14, 2024- In Favour of Petitioner
- Citation Number : TS-491-HC(KER)-2024-GST
High Court
HC: Directs to consider maintainability of summons on services to members of Co-operative Society
Aug 14, 2024- In Favour of Appellant
- Citation Number : TS-492-HC(KER)-2024-GST
High Court
HC: Directs to release seized vehicle and goods
Aug 14, 2024- In Favour of Petitioner
- Citation Number : TS-488-HC(ALL)-2024-GST
High Court
HC: Grants stay on assessment order citing limitation
Aug 14, 2024- In Favour of Petitioner
- Citation Number : TS-490-HC(PAT)-2024-GST
High Court
HC: Remands for reconsidering demand on ITC availment, non-reversal on credit notes
Aug 14, 2024- In Favour of Petitioner
- Citation Number : TS-489-HC(MAD)-2024-GST
High Court
HC: SCN issuance before portal re-designing needs fresh adjudication
Aug 14, 2024- In Favour of Petitioner
- Citation Number : TS-483-HC(DEL)-2024-GST
High Court
HC: Directs to consider CBIC Circular for deciding ITC
Aug 14, 2024- In Favour of Petitioner
- Citation Number : TS-482-HC(KAR)-2024-GST
High Court
HC: Relegates taxpayer to alternative appellate remedy
Aug 14, 2024- In Favour of Petitioner
- Citation Number : TS-486-HC(CAL)-2024-GST
High Court
HC: Remands GST registration cancellation back to Adjudicating Authority for fresh consideration
Aug 14, 2024- In Favour of Petitioner
- Citation Number : TS-485-HC(DEL)-2024-GST
High Court
HC: Quashes order rejecting GST registration revocation application
Aug 14, 2024- In Favour of Petitioner
- Citation Number : TS-484-HC(GUJ)-2024-GST
Authority for Advance Ruling
AAR: Plastic articles used as parts of electric accumulators classifiable under Heading 8507, attracts 28% GST
Aug 13, 2024- In Favour of Not Applicable
- Citation Number : TS-481-AAR(TN)-2024-GST
Authority for Advance Ruling
AAR: Rejects application for rectification of certain errors apparent on face; Rules on eligibility of differential
Aug 13, 2024- In Favour of Respondent
- Citation Number : TS-479-AAR(TN)-2024-GST
High Court
HC: Quashes AAAR order on 'Biofertiliser' classification noticing contradictory rulings; Remands matter
Aug 13, 2024- In Favour of Not Applicable
- Citation Number : TS-480-HC(GUJ)-2024-GST
High Court
HC: Service of order only in Hindi Language impermissible; Directs Authority to furnish in English
Aug 12, 2024- In Favour of Petitioner
- Citation Number : TS-478-HC(AP)-2024-GST
High Court
HC: Upholds Single-Judge order dismissing writ seeking refund on 'alternate remedy' ground
Aug 12, 2024- In Favour of Respondent
- Citation Number : TS-477-HC(GAUH)-2024-GST
High Court
HC: Fixed establishment re-registered under foreign law does not imply separate entity; Directs GST reimbursement
Aug 09, 2024- In Favour of Petitioner
- Citation Number : TS-476-HC(TEL)-2024-GST
High Court
HC: Stays CGST, SGST demand considering IGST payment already made; Remits matter; Disposes writ
Aug 09, 2024- In Favour of Petitioner
- Citation Number : TS-475-HC(ALL)-2024-GST
Authority for Advance Ruling
AAR: Goods cleared from FTWZ to customers in DTA, multiple transfers within FTWZ, not ‘Supply’
Aug 09, 2024- In Favour of Respondent
- Citation Number : TS-474-AAR(TN)-2024-GST
High Court
HC: Remands for granting ‘mandatory’ opportunity of hearing
Aug 09, 2024- In Favour of Petitioner
- Citation Number : TS-473-HC(BOM)-2024-GST