Rulings ( 6302 results )
High Court
HC: GST registration-cancellation order effective from SCN issuance, not retrospectively
Mar 01, 2024- In Favour of Petitioner
- Citation Number : TS-96-HC(DEL)-2024-GST
High Court
HC: Quashes GST registration cancellation order for ex-facie non application of mind
Mar 01, 2024- In Favour of Petitioner
- Citation Number : TS-98-HC(DEL)-2024-GST
High Court
HC: Rules on importer’s entitlement to IGST-refund on ‘ocean freight’ as levy remains ‘unconstitutional’
Mar 01, 2024- In Favour of Petitioner
- Citation Number : TS-95-HC(GUJ)-2024-GST
High Court
HC: Citing ‘vice of non-application of mind’, quashes AO classifying ‘Harpic’/‘Lizol’ under 28% slab
Feb 29, 2024- In Favour of Not Applicable
- Citation Number : TS-94-HC(MAD)-2024-GST
High Court
HC: No penalty for carrying e-invoice without signature absent challenge to EWB-authenticity
Feb 28, 2024- In Favour of Petitioner
- Citation Number : TS-730-HC(ALL)-2023-GST
Authority for Advance Ruling
AAR: Rules on classification of Clear/Tinted/Non-Tinted Float Glass
Feb 28, 2024- In Favour of Respondent
- Citation Number : TS-727-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: Binding Carbon Friction Strips on customer's components construes a ‘Job-Work’ service
Feb 28, 2024- In Favour of Not Applicable
- Citation Number : TS-728-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: Bio-mining waste and Site remediation services to Tumakaru City Corporation exempt
Feb 28, 2024- In Favour of Applicant
- Citation Number : TS-729-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: Fuel Injection Pump parts taxable under residuary entry at 18%
Feb 28, 2024- In Favour of Applicant
- Citation Number : TS-726-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: Prepared food supplied under contract to Industrial Workers, not outdoor catering, taxable at 18%
Feb 28, 2024- In Favour of Respondent
- Citation Number : TS-725-AAR(TN)-2023-GST
High Court
HC: Quashes adverse order passed without considering assessee’s request for personal hearing
Feb 27, 2024- In Favour of Petitioner
- Citation Number : TS-93-HC(MAD)-2024-GST
High Court
HC: Directs to provide opportunity to establish genuineness of transaction, quashes demand; Remands matter
Feb 27, 2024- In Favour of Petitioner
- Citation Number : TS-92-HC(MAD)-2024-GST
High Court
HC: Quashes registration cancellation order for not serving SCN and not disclosing reason
Feb 27, 2024- In Favour of Petitioner
- Citation Number : TS-91-HC(TEL)-2024-GST
High Court
HC: Quashes unreasoned order levying tax, remands matter for re-consideration
Feb 27, 2024- In Favour of Petitioner
- Citation Number : TS-90-HC(MAD)-2024-GST
High Court
HC: Quashes order recovering erroneous refund for not providing break-up of amount
Feb 27, 2024- In Favour of Petitioner
- Citation Number : TS-89-HC(MAD)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Supply under EPC-Contract with Vedanta Ltd. for augmenting oil & gas extraction taxable as 'construction service'
Feb 27, 2024- In Favour of Respondent
- Citation Number : TS-724-AAAR(RAJ)-2023-GST
High Court
HC: Quashes vague SCN, non-speaking order cancelling GST-registration, raps Revenue for non-application of mind
Feb 27, 2024- In Favour of Petitioner
- Citation Number : TS-723-HC(ALL)-2023-GST
Authority for Advance Ruling
AAR: Supply of Tree Pruners used as an ‘Agricultural Tool’ exempt from GST
Feb 27, 2024- In Favour of Petitioner
- Citation Number : TS-88-AAR(KAR)-2024-GST
Authority for Advance Ruling
AAR: GST not exempt on fees collected from nurses and psychologists for imparting physical training
Feb 27, 2024- In Favour of Respondent
- Citation Number : TS-87-AAR(KAR)-2024-GST
Authority for Advance Ruling
AAR: Pulses not agri-produce; GST registration necessary for Brokerage of Urad, Toor, Jawar
Feb 27, 2024- In Favour of Applicant
- Citation Number : TS-86-AAR(AP)-2024-GST