Rulings ( 6605 results )
High Court
HC: Dismisses review of judgment passed in presence of parties after obtaining consent
Sep 19, 2024- In Favour of Not Applicable
- Citation Number : TS-580-HC(ORI)-2024-GST
Authority for Advance Ruling
AAR: Non-woven PVC coated fabrics taxable under Chapter 39 at 18%
Sep 18, 2024- In Favour of Respondent
- Citation Number : TS-579-AAR(GUJ)-2024-GST
Authority for Advance Ruling
AAR: Rules on classification of 'Natural-fibre-composite-board' finding application in furniture, interior decoration, etc
Sep 18, 2024- In Favour of Not Applicable
- Citation Number : TS-577-AAR(AP)-2024-GST
Authority for Advance Ruling
AAR: Cannot change classification of ship-parts post-import at stage of further supply, remains same as mentioned in BoE
Sep 18, 2024- In Favour of Respondent
- Citation Number : TS-578-AAR(GUJ)-2024-GST
High Court
HC: Fixes 3 months to decide objections against provisional attachment sans ‘express’ provision
Sep 17, 2024- In Favour of Not Applicable
- Citation Number : TS-576-HC(RAJ)-2024-GST
High Court
HC: Grants interim stay on assessment order after hearing taxpayer on validity, force majeure
Sep 17, 2024- In Favour of Petitioner
- Citation Number : TS-575-HC(GAUH)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Upholds AAR’s rejection of advance ruling citing pendency of ‘Audit’
Sep 16, 2024- In Favour of Applicant
- Citation Number : TS-574-AAAR(OD)-2024-GST
High Court
HC: Quashes Single Judge's order upholding ECrL blocking based on borrowed reasons, absent pre-decisional hearing
Sep 14, 2024- In Favour of Appellant
- Citation Number : TS-573-HC(KAR)-2024-GST
High Court
HC: Revokes GST registration cancellation with conditions regarding ITC utilization
Sep 13, 2024- In Favour of Petitioner
- Citation Number : TS-572-HC(MAD)-2024-GST
Supreme Court
SC: Considering custody-period, challan filed, approves bail of accused subject to conditions
Sep 13, 2024- In Favour of Petitioner
- Citation Number : TS-571-SC-2024-GST
High Court
HC: Granting ‘one more’ opportunity, restores best judgement assessment at show cause notice stage
Sep 13, 2024- In Favour of Petitioner
- Citation Number : TS-570-HC(CAL)-2024-GST
High Court
HC: Relegates taxpayer to competent authority for assailing order blocking credit
Sep 13, 2024- In Favour of Not Available
- Citation Number : TS-569-HC(KER)-2024-GST
High Court
HC: Interprets 'as is where is'; Quashes 18% GST on unfried/uncooked pellets manufactured by J.K. Papad
Sep 13, 2024- In Favour of Petitioner
- Citation Number : TS-568-HC(GUJ)-2024-GST
High Court
HC: In numerous assessments just before initial FYs limitation runs-out, directs ‘no adverse order’
Sep 13, 2024- In Favour of Petitioner
- Citation Number : TS-567-HC(DEL)-2024-GST
Authority for Advance Ruling
AAR: Outward supply of goods procured by Applicant from Indian Company undergoing liquidation not 'zero-rated'
Sep 11, 2024- In Favour of Respondent
- Citation Number : TS-566-AAR(AP)-2024-GST
Authority for Advance Ruling
AAR: Habitability upgradation works on Naval vessel involving substantial goods supply, not Maintenance service
Sep 11, 2024- In Favour of Respondent
- Citation Number : TS-565-AAR(AP)-2024-GST
Authority for Advance Ruling
AAR: Supply of frozen shrimps in pouches construable as ‘pre-packaged and labelled’, attracts 5% GST
Sep 11, 2024- In Favour of Not Available
- Citation Number : TS-564-AAR(AP)-2024-GST
High Court
HC: Upholds provisional bank account attachment order on allegation of non-disclosure of liquor sale
Sep 10, 2024- In Favour of Respondent
- Citation Number : TS-563-HC(DEL)-2024-GST
High Court
HC: Grants interim stay of demand and recovery; Assessee pleads ‘absence’ of details in SCN
Sep 10, 2024- In Favour of Petitioner
- Citation Number : TS-562-HC(GUJ)-2024-GST
High Court
HC: Quashes retrospective registration cancellation with clarification to recover dues for statutory non-compliance
Sep 10, 2024- In Favour of Petitioner
- Citation Number : TS-561-HC(DEL)-2024-GST