Rulings ( 5848 results )
Authority for Advance Ruling
AAR: ITC unavailable on cement, steel, architect-services used for Godown construction meant for commercial-renting
Mar 15, 2024- In Favour of Respondent
- Citation Number : TS-742-AAR(TN)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Cannot condone 920 days delay; Embarks on powers of ‘Appellate Authority’
Mar 14, 2024- In Favour of Appellant
- Citation Number : TS-132-AAAR(TN)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Members differ over classification of Jac Olivol Oil as ‘medicament’
Mar 14, 2024- In Favour of Not Applicable
- Citation Number : TS-131-AAAR(WB)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Admits appeal over 'two-wheeler seat covers' classification; Condones 21 days delay
Mar 14, 2024- In Favour of Appellant
- Citation Number : TS-130-AAAR(TN)-2024-GST
High Court
HC: Declines to interfere with prohibitory order absent assessee seeking recourse to provisional release
Mar 13, 2024- In Favour of Petitioner
- Citation Number : TS-129-HC(CAL)-2024-GST
High Court
HC: Laments Revenue's 'inconsistent' approach in 'arbitrary' withholding of Samsung India's refund claim
Mar 13, 2024- In Favour of Petitioner
- Citation Number : TS-128-HC(ALL)-2024-GST
Appellate Authority for Advance Ruling
AAAR: 'Fair Price Shop' selling Kerosene Oil to ration-card holders not liable to GST: Reverses AAR-order
Mar 13, 2024- In Favour of Appellant
- Citation Number : TS-127-AAAR(WB)-2024-GST
High Court
HC: Restores GST Registration subject to filing returns prior to the cancellation
Mar 12, 2024- In Favour of Not Applicable
- Citation Number : TS-126-HC(MAD)-2024-GST
High Court
HC: Rules on cancellation of GST registration for non-furnishing of returns
Mar 12, 2024- In Favour of Petitioner
- Citation Number : TS-125-HC(TEL)-2024-GST
High Court
HC: Directs to facilitate TRAN-1 and TRAN-2 filing for rectification of mistakes
Mar 12, 2024- In Favour of Petitioner
- Citation Number : TS-124-HC(CAL)-2024-GST
High Court
HC: Citing lack of clarity in SCN, quashes order cancelling GST registration
Mar 12, 2024- In Favour of Not Applicable
- Citation Number : TS-123-HC(MAD)-2024-GST
High Court
HC: Non-consideration of extension application for reply ‘colorable exercise of power’
Mar 12, 2024- In Favour of Petitioner
- Citation Number : TS-121-HC(CAL)-2024-GST
High Court
HC: Quashes penalty; Wrong mentioning of 4-digit invoice no. in E-way bill ‘minor’ error
Mar 12, 2024- In Favour of Petitioner
- Citation Number : TS-122-HC(ALL)-2024-GST
High Court
HC: Revenue obliged to consider assessee's extension application for filing reply; Allows writ
Mar 11, 2024- In Favour of Petitioner
- Citation Number : TS-120-HC(CAL)-2024-GST
High Court
HC: Quashes GST-demand basis pan-India revenue and expenditure figures from P&L Account; Remands matter
Mar 11, 2024- In Favour of Petitioner
- Citation Number : TS-119-HC(MAD)-2024-GST
Authority for Advance Ruling
AAR: Renting services of transport vehicles to State Road Transport Corp. exempt
Mar 11, 2024- In Favour of Petitioner
- Citation Number : TS-741-AAR(KER)-2023-GST
Authority for Advance Ruling
AAR: Ticket Charges exclusively collected for admission to Farm Carnival, exempt
Mar 11, 2024- In Favour of Applicant
- Citation Number : TS-740-AAR(KER)-2023-GST
High Court
HC: Permits release of seized goods upon depositing 200% of tax imposable
Mar 08, 2024- In Favour of Respondent
- Citation Number : TS-118-HC(ALL)-2024-GST
High Court
HC: Quashes assessment against Future General India Insurance Co. for ‘patent errors’
Mar 08, 2024- In Favour of Petitioner
- Citation Number : TS-117-HC(MAD)-2024-GST
High Court
HC: Restores GST registration with retrospective effect; Outlines criteria for cancellation
Mar 08, 2024- In Favour of Petitioner
- Citation Number : TS-116-HC(DEL)-2024-GST