Rulings ( 6428 results )
High Court
HC: Assessee liable to interest on delayed refund/payment of BCD amount wrongly claimed as ITC
May 08, 2024- In Favour of Not Applicable
- Citation Number : TS-264-HC(MAD)-2024-GST
High Court
HC: Penalising recipient without causing enquiry with supplier for tax non-remittance "illegal and without jurisdiction"
May 07, 2024- In Favour of Appellant
- Citation Number : TS-261-HC(CAL)-2024-GST
Authority for Advance Ruling
AAR: Disposable paper cups taxable at 18%
May 06, 2024- In Favour of Respondent
- Citation Number : TS-260-AAR(WB)-2024-GST
Authority for Advance Ruling
AAR: Disallows ITC on motor vehicle when lower rate is opted for
May 06, 2024- In Favour of Respondent
- Citation Number : TS-259-AAR(TEL)-2024-GST
High Court
HC: Copy of Order staying operation of Circular on taxability of 'Corporate Guarantee' between related persons
May 06, 2024- In Favour of Not Available
- Citation Number : TS-258-HC(P&H)-2024-GST
Authority for Advance Ruling
AAR: Amount received by ‘Mercedez Benz’ dealer towards “Demo Car Loss Sharing” taxable at 18%
May 06, 2024- In Favour of Applicant
- Citation Number : TS-257-AAR(WB)-2024-GST
High Court
HC: Quashes IGST refund rejection order sans personal hearing opportunity
May 03, 2024- In Favour of Petitioner
- Citation Number : TS-251-HC(BOM)-2024-GST
High Court
HC: Orders refund of penalty despite expiry of E-way bill
May 03, 2024- In Favour of Petitioner
- Citation Number : TS-254-HC(CAL)-2024-GST
High Court
HC: Directs GSTIN restoration; Allows 30 days to file return, pay tax
May 03, 2024- In Favour of Petitioner
- Citation Number : TS-253-HC(CAL)-2024-GST
High Court
HC: Quashes appellate order rejecting appeal and condones delay
May 03, 2024- In Favour of Petitioner
- Citation Number : TS-256-HC(CAL)-2024-GST
High Court
HC: Non-filing of returns cannot validate retrospective cancellation of GST registration
May 03, 2024- In Favour of Petitioner
- Citation Number : TS-250-HC(DEL)-2024-GST
High Court
HC: Sets aside unsigned, unreasoned order
May 03, 2024- In Favour of Petitioner
- Citation Number : TS-252-HC(TEL)-2024-GST
High Court
HC: Rules on penalty for non-extension of E-way bill
May 03, 2024- In Favour of Not Applicable
- Citation Number : TS-255-HC(CAL)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Supply under EPC-Contract with Vedanta Ltd. for augmenting oil & gas extraction taxable as 'construction service'
May 03, 2024- In Favour of Respondent
- Citation Number : TS-753-AAAR(RAJ)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Supply under EPC-Contract with Vedanta Ltd. for augmenting oil & gas extraction taxable as 'construction service'
May 03, 2024- In Favour of Appellant
- Citation Number : TS-752-AAAR(RAJ)-2023-GST
High Court
HC: Confiscation of unaccounted Cash beyond Revenue's jurisdiction; Quashes Seizure order
May 02, 2024- In Favour of Petitioner
- Citation Number : TS-249-HC(KAR)-2024-GST
High Court
HC: No tax, penalty for goods transportation without E-way bill on account of ‘contingencies’
Apr 30, 2024- In Favour of Appellant
- Citation Number : TS-248-HC(CAL)-2024-GST
High Court
HC: Remands matter for re-consideration of ITC disallowance, credit notes issuance, RCM on legal services
Apr 30, 2024- In Favour of Not Applicable
- Citation Number : TS-247-HC(MAD)-2024-GST
High Court
HC: Quashes ITC-reversal demand imposed without considering SCN-reply, remits for re-adjudication
Apr 30, 2024- In Favour of Petitioner
- Citation Number : TS-243-HC(DEL)-2024-GST
High Court
HC: Sets aside order rejecting application for GST registration cancellation sans personal hearing
Apr 30, 2024- In Favour of Petitioner
- Citation Number : TS-246-HC(DEL)-2024-GST