Rulings ( 6298 results )
High Court
HC: ‘Late-fee’ for delay in filing GSTR 9C ‘unjust’ considering 'amnesty scheme'
May 28, 2024- In Favour of Petitioner
- Citation Number : TS-310-HC(KER)-2024-GST
High Court
HC: Covid-19 'a force majeure'; Notifications extending time-limit for passing assessments not ultra-vires
May 27, 2024- In Favour of Respondent
- Citation Number : TS-309-HC(KER)-2024-GST
High Court
HC: GST demand on income from shares unsustainable 'in eyes of law'; Cites HC-ratio, Circular
May 27, 2024- In Favour of Petitioner
- Citation Number : TS-308-HC(ORI)-2024-GST
High Court
HC: Shareholding by Yonex Japan in its Indian subsidiary doesn't construe service supply, thus not exigible to GST
May 27, 2024- In Favour of Petitioner
- Citation Number : TS-307-HC(KAR)-2024-GST
High Court
HC: Appellate Authority to delve-into questions of law, facts reg. wrong availment of IGST refund
May 24, 2024- In Favour of Petitioner
- Citation Number : TS-306-HC(P&H)-2024-GST
High Court
HC: Remits back to ‘Proper Officer’ for re-adjudication of SCN regarding GSTR-09 reconciliation data
May 24, 2024- In Favour of Petitioner
- Citation Number : TS-305-HC(DEL)-2024-GST
High Court
HC: Directs Proper Officer to re-adjudicate and requires ‘careful examination’ of GSTR-2A
May 24, 2024- In Favour of Petitioner
- Citation Number : TS-304-HC(DEL)-2024-GST
High Court
HC: Proper Officer to re-adjudicate SCN uploaded under ‘Additional Notices’ tab on portal
May 24, 2024- In Favour of Petitioner
- Citation Number : TS-303-HC(DEL)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Debatable legal point not error apparent on face of record; Rejects Revenue's RoM application
May 24, 2024- In Favour of Respondent
- Citation Number : TS-302-AAAR(KAR)-2024-GST
High Court
HC: Rules on computation of limitation for filing appeals; Interpret terms "from", "to"
May 23, 2024- In Favour of Petitioner
- Citation Number : TS-301-HC(ALL)-2024-GST
High Court
HC: Urges "Sympathetic consideration" for return defaults during Covid-19; Invalid SCN directly assailable in writ
May 23, 2024- In Favour of Petitioner
- Citation Number : TS-300-HC(CAL)-2024-GST
High Court
HC: Directs to take ‘disciplinary proceeds’ against officials owing to violation of natural justice principles
May 23, 2024- In Favour of Petitioner
- Citation Number : TS-299-HC(ALL)-2024-GST
Appellate Authority for Advance Ruling
AAAR: ‘Fryums’ are ready to eat, ‘different shapes and sizes Papad’ taxable at 18%
May 22, 2024- In Favour of Not Available
- Citation Number : TS-785-AAAR(GUJ)-2021-GST
High Court
HC: Dismisses writ seeking rectification in GSTR-1, restraining recipient from making deductions
May 22, 2024- In Favour of Respondent
- Citation Number : TS-298-HC(JHAR)-2024-GST
High Court
HC: Permits supporting documents to explain turnover differences between GSTR-3B and Form 26AS
May 21, 2024- In Favour of Petitioner
- Citation Number : TS-297-HC(MAD)-2024-GST
High Court
HC: Suspension/revocation of GST registration ‘counter productive’ to business
May 21, 2024- In Favour of Petitioner
- Citation Number : TS-296-HC(CAL)-2024-GST
High Court
HC: Calls-into- question ‘evidentiary value’ of driver’s statement for vehicle seizure; Directs penalty-amount refund
May 21, 2024- In Favour of Petitioner
- Citation Number : TS-293-HC(ALL)-2024-GST
High Court
HC: Directs Proper Officer to afford ‘reasonable’ opportunity of hearing
May 21, 2024- In Favour of Petitioner
- Citation Number : TS-294-HC(CAL)-2024-GST
High Court
HC: No supply of goods in solid waste management activity, exempt from GST
May 21, 2024- In Favour of Petitioner
- Citation Number : TS-754-HC(PAT)-2023-GST
High Court
HC: No estoppel against authorities taking appropriate action to re-claim ITC wrongly availed: Dismisses writ
May 21, 2024- In Favour of Respondent
- Citation Number : TS-295-HC(ALL)-2024-GST