Rulings ( 6425 results )
High Court
HC: No deadline to file time extension application for recording invoices under transitional provisions
Jun 26, 2024- In Favour of Petitioner
- Citation Number : TS-377-HC(BOM)-2024-GST
High Court
HC: No illegality in NAA-order directing DGAP to recompute profiteering; Dismisses theatre-owner's writ
Jun 26, 2024- In Favour of Petitioner
- Citation Number : TS-376-HC(TEL)-2024-GST
High Court
HC: Grants interim relief to noticee against GST recovery
Jun 25, 2024- In Favour of Petitioner
- Citation Number : TS-375-HC(GAUH)-2024-GST
High Court
HC: Sets aside demand owing to ‘hyper technical’ denial of personal hearing adjournment request
Jun 25, 2024- In Favour of Petitioner
- Citation Number : TS-374-HC(KAR)-2024-GST
High Court
HC: Quashes GST registration-cancellation order issued in GST REG-31 instead of GST REG-17
Jun 25, 2024- In Favour of Petitioner
- Citation Number : TS-373-HC(KER)-2024-GST
High Court
HC: Circular ‘independent’ of Exemption Notification relating to electricity distribution, not an ‘Explanation’
Jun 25, 2024- In Favour of Respondent
- Citation Number : TS-372-HC(CAL)-2024-GST
High Court
HC: Citing Revenue’s failure to substantiate ‘PPSB Bed Sheet’ re-classification, directs IDS refund re-assessment
Jun 25, 2024- In Favour of Petitioner
- Citation Number : TS-371-HC(CAL)-2024-GST
High Court
HC: Refund-denial by insisting on filing electronic application untenable; Circular contrary to Rules cannot prevail
Jun 25, 2024- In Favour of Petitioner
- Citation Number : TS-370-HC(HP)-2024-GST
High Court
HC: Dismisses writ challenging non-uploading of Order/summary of Notice on common portal
Jun 24, 2024- In Favour of Respondent
- Citation Number : TS-369-HC(GAUH)-2024-GST
Authority for Advance Ruling
AAR: Input Tax Credit on ‘any’ supply admissible to GTA on fulfilment of conditions
Jun 24, 2024- In Favour of Not Applicable
- Citation Number : TS-359-AAR(OD)-2024-GST
Authority for Advance Ruling
AAR: Canteen and transport facility to permanent employees exempt from GST
Jun 24, 2024- In Favour of Petitioner
- Citation Number : TS-368-AAR(GUJ)-2024-GST
Authority for Advance Ruling
AAR: Exempts GST on canteen facility, allows ITC to the extent of ‘basic cost’
Jun 24, 2024- In Favour of Petitioner
- Citation Number : TS-367-AAR(GUJ)-2024-GST
High Court
HC: Grants pre-arrest bail to TDP leader in ITC ‘fraud’ allegation; Cites no investigation impediment
Jun 22, 2024- In Favour of Petitioner
- Citation Number : TS-366-HC(AP)-2024-GST
High Court
HC: Sets-aside denial of 'Budgetary Support Scheme' benefit to Ultra Tech Cement; Remits matter
Jun 21, 2024- In Favour of Petitioner
- Citation Number : TS-365-HC(HP)-2024-GST
High Court
HC: Kerala HC stays Single Judge’s judgment on ‘Parota’ classification, tax rate
Jun 20, 2024- In Favour of Respondent
- Citation Number : TS-364-HC(KER)-2024-GST
High Court
HC: Directs to restore GST registration on filing of return, payment of taxes
Jun 18, 2024- In Favour of Petitioner
- Citation Number : TS-363-HC(CAL)-2024-GST
High Court
HC: ‘No relief’ to amend/rectify GST returns in view of alternative remedy of appeal
Jun 18, 2024- In Favour of Respondent
- Citation Number : TS-361-HC(CAL)-2024-GST
High Court
HC: Grants ‘one more’ opportunity to purchasing dealer to prove ‘movement of goods’
Jun 18, 2024- In Favour of Not Applicable
- Citation Number : TS-362-HC(CAL)-2024-GST
High Court
HC: Sets aside assessment order for application of ‘wrong’ Notification
Jun 18, 2024- In Favour of Respondent
- Citation Number : TS-360-HC(MAD)-2024-GST
High Court
HC: Assessing Authority to verify sales return under GST basis ‘all’ credit notes
Jun 14, 2024- In Favour of Petitioner
- Citation Number : TS-355-HC(KER)-2024-GST