Rulings ( 6195 results )
High Court
HC: Allows interest on refund of unutilized ITC lying in ECrL; Raps AO for suo-moto revision
Apr 26, 2024- In Favour of Petitioner
- Citation Number : TS-231-HC(GUJ)-2024-GST
High Court
HC: Citing manner of adjudication as 'not objective', 'pre-determinative', directs treating 'Order' as SCN
Apr 25, 2024- In Favour of Petitioner
- Citation Number : TS-230-HC(MAD)-2024-GST
High Court
HC: Quashes rejection of refund of tax deposited under incorrect head ignoring CBIC Circular
Apr 25, 2024- In Favour of Petitioner
- Citation Number : TS-229-HC(DEL)-2024-GST
High Court
HC: Relegates to avail alternate remedy under GST
Apr 23, 2024- In Favour of Not Applicable
- Citation Number : TS-228-HC(KER)-2024-GST
High Court
HC: Non-consideration of documents leading to transitional credit denial no ground under Article 226/227
Apr 23, 2024- In Favour of Not Applicable
- Citation Number : TS-227-HC(KER)-2024-GST
High Court
HC: Modifies GST registration cancellation order with retrospective effect
Apr 23, 2024- In Favour of Not Applicable
- Citation Number : TS-226-HC(DEL)-2024-GST
High Court
HC: Directs fresh assessment order owing to non-furnishing of SCN reply due to Michaung
Apr 23, 2024- In Favour of Not Applicable
- Citation Number : TS-225-HC(MAD)-2024-GST
High Court
HC: Stays proceedings for alleged erroneous refund of ITC
Apr 23, 2024- In Favour of Not Applicable
- Citation Number : TS-224-HC(RAJ)-2024-GST
High Court
HC: Denying delay condonation before filing revocation application without hearing assessee violates statutory scheme
Apr 23, 2024- In Favour of Petitioner
- Citation Number : TS-223-HC(KER)-2024-GST
High Court
HC: Sets aside ‘non-reasoned’ GST registration-cancellation order
Apr 23, 2024- In Favour of Petitioner
- Citation Number : TS-215-HC(ALL)-2024-GST
High Court
HC: SCN prior to rejection of compounding application amounts to ‘complete’ violation of Scheme
Apr 23, 2024- In Favour of Petitioner
- Citation Number : TS-222-HC(KER)-2024-GST
High Court
HC: Directs activation of GSTIN from retrospective date considering portal glitch in mapping correct PAN
Apr 22, 2024- In Favour of Petitioner
- Citation Number : TS-221-HC(GUJ)-2024-GST
High Court
HC: Sets-aside order of Single Judge requiring 20% pre-deposit of disputed interest amount
Apr 22, 2024- In Favour of Appellant
- Citation Number : TS-220-HC(CAL)-2024-GST
Authority for Advance Ruling
AAR: Rules on taxability of insulating bare M.S. Pipes undertaken on job-work basis for registered/unregistered customers
Apr 22, 2024- In Favour of Respondent
- Citation Number : TS-218-AAR(GUJ)-2024-GST
Authority for Advance Ruling
AAR: Provision of online subscription based clinical database to AIIMS taxable under reverse charge
Apr 22, 2024- In Favour of Respondent
- Citation Number : TS-219-AAR(KAR)-2024-GST
Authority for Advance Ruling
AAR: SEZ-unit not liable to GST under RCM for GTA, legal, security services procured from DTA
Apr 22, 2024- In Favour of Applicant
- Citation Number : TS-217-AAR(GUJ)-2024-GST
High Court
HC: ‘Payment of Tax’ from ECL occurs only upon return-filing; ‘Interest’ liability automatic upon delay
Apr 22, 2024- In Favour of Petitioner
- Citation Number : TS-216-HC(PAT)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Jaipur Smart City a ‘Governmental Authority’; Infrastructure development construes ‘Supply’ taxable at 12%
Apr 19, 2024- In Favour of Applicant
- Citation Number : TS-751-AAAR(RAJ)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Licensing of film distribution rights not classifiable as ‘broadcasting service’, upholds AAR
Apr 19, 2024- In Favour of Respondent
- Citation Number : TS-214-AAAR(KAR)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Non- wired/tinted/green in colour ‘Clear Float Glass’ classifiable under CTH 7005 2990
Apr 19, 2024- In Favour of Not Available
- Citation Number : TS-213-AAAR(TN)-2024-GST