Rulings ( 6160 results )
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
High Court
HC: DHL urges absence of DGST Notification; Stays recovery proceedings in challenge to time-limit extension
Aug 09, 2024- In Favour of Petitioner
- Citation Number : TS-472-HC(DEL)-2024-GST
High Court
HC: Launch demand and recovery on finding excess stock not ‘confiscation’
Aug 09, 2024- In Favour of Petitioner
- Citation Number : TS-471-HC(ALL)-2024-GST
High Court
HC: Directs bank to de-freeze taxpayer’s account
Aug 09, 2024- In Favour of Petitioner
- Citation Number : TS-463-HC(P&H)-2024-GST
High Court
HC: Allows preceding month's REA as export proof for claiming IGST refund on electricity supply
Aug 09, 2024- In Favour of Petitioner
- Citation Number : TS-470-HC(AP)-2024-GST
High Court
HC: Following Quest Merchandising ratio, sets-aside SCNs/Orders denying ITC to bonafide buyers
Aug 09, 2024- In Favour of Not Applicable
- Citation Number : TS-469-HC(GAUH)-2024-GST
High Court
HC: Quashes levy on packing material for sale/supply of live honey bees
Aug 08, 2024- In Favour of Petitioner
- Citation Number : TS-468-HC(MAD)-2024-GST
Authority for Advance Ruling
AAR: Cooked-items such as Chat, Lassi, Vada-Pav sold without brand-name a ‘restaurant service’
Aug 07, 2024- In Favour of Applicant
- Citation Number : TS-467-AAR(KER)-2024-GST
High Court
HC: Dismisses writ seeking refund of excess GST paid on healthcare services citing alternate remedy
Aug 07, 2024- In Favour of Not Applicable
- Citation Number : TS-466-HC(GAUH)-2024-GST
High Court
HC: Considering proposed Finance-Bill amendment, issues interim-order w.r.t ITC-reversal for late GSTR-3B filing
Aug 06, 2024- In Favour of Petitioner
- Citation Number : TS-464-HC(CAL)-2024-GST
Authority for Advance Ruling
AAR: Sale of advertisement space in print-media, a ‘pure service’ to Municipal Corp., exempt
Aug 06, 2024- In Favour of Not Applicable
- Citation Number : TS-462-AAR(MAH)-2024-GST
Authority for Advance Ruling
AAR: Penalties/Liquidated Damages collected by RBI for violation of law/contract not taxable
Aug 06, 2024- In Favour of Applicant
- Citation Number : TS-461-AAR(MAH)-2024-GST
High Court
HC: Citing assessee's reluctance to cooperate with inspection, dismisses writ against registration cancellation
Aug 06, 2024- In Favour of Respondent
- Citation Number : TS-459-HC(CAL)-2024-GST
High Court
HC: Cannot deny ITC-refund on zero-rated supplies for non-furnishing of BRCs; Remands matter
Aug 05, 2024- In Favour of Petitioner
- Citation Number : TS-458-HC(DEL)-2024-GST
High Court
HC: Debunks Appellate Authority’s reliance on Circular for denial of 'inverted tax structure' refund
Aug 05, 2024- In Favour of Not Applicable
- Citation Number : TS-457-HC(RAJ)-2024-GST
High Court
HC: Cannot saddle interest for excess ITC owing to tax payment prior to SCN issuance
Aug 02, 2024- In Favour of Petitioner
- Citation Number : TS-455-HC(CAL)-2024-GST
High Court
HC: Noting ‘no adverse’ proposal in SCN for registration-cancellation, remands back to Appellate Authority
Aug 02, 2024- In Favour of Petitioner
- Citation Number : TS-454-HC(DEL)-2024-GST
High Court
HC: No prohibition on filing returns on another State’s GST portal where Bank’s branch ‘exists’
Aug 02, 2024- In Favour of Petitioner
- Citation Number : TS-453-HC(TEL)-2024-GST
High Court
HC: Directs to lift attachment from Ford India’s bank account; Remands for deciding returns mismatch
Aug 02, 2024- In Favour of Petitioner
- Citation Number : TS-452-HC(MAD)-2024-GST
High Court
HC: Personal Guarantee by Managing Director, loan extended to subsidiary by Mannappuram Finance, not taxable
Aug 02, 2024- In Favour of Petitioner
- Citation Number : TS-451-HC(KER)-2024-GST