Rulings ( 6302 results )
High Court
HC: Audit-Commissionerate officer a 'proper-officer'; Refuses striking-down Circulars/SCNs, reliance upon Canon decision
Feb 19, 2024- In Favour of Respondent
- Citation Number : TS-72-HC(BOM)-2024-GST
High Court
HC: Entitles assessee to opportunity of hearing
Feb 16, 2024- In Favour of Petitioner
- Citation Number : TS-717-HC(CAL)-2023-GST
High Court
HC: Quashes ‘cryptic’ demand order; Remits for tax credit details
Feb 16, 2024- In Favour of Petitioner
- Citation Number : TS-70-HC(DEL)-2024-GST
High Court
HC: Denial of ITC a consequence of retrospective GST registration cancellation; Warrants ‘objectivity’
Feb 16, 2024- In Favour of Petitioner
- Citation Number : TS-65-HC(DEL)-2024-GST
High Court
HC: Mentioning wrong PoS in E-way Bill ‘merely technical’, quashes harsh penalty
Feb 16, 2024- In Favour of Not Applicable
- Citation Number : TS-66-HC(ALL)-2024-GST
Authority for Advance Ruling
AAR: Canteen facilities provided under Suzuki Motor's Meal Policy to deputed employees taxable; Denies ITC
Feb 16, 2024- In Favour of Applicant
- Citation Number : TS-69-AAR(GUJ)-2024-GST
Authority for Advance Ruling
AAR: ITC unavailable on 'restaurant service' by boutique hotel where GST discharged at concessional 5% rate
Feb 16, 2024- In Favour of Respondent
- Citation Number : TS-67-AAR(GUJ)-2024-GST
Authority for Advance Ruling
AAR: Declares previous ruling on 'Plastic Toys' classification 'void' for concealing pending DGGI proceedings
Feb 16, 2024- In Favour of Respondent
- Citation Number : TS-63-AAR(GUJ)-2024-GST
Authority for Advance Ruling
AAR: Advance Ruling cannot be given on assumed scenarios absent relevant documents
Feb 16, 2024- In Favour of Petitioner
- Citation Number : TS-62-AAR(KAR)-2024-GST
Authority for Advance Ruling
AAR: 5% GST on manufacturer of parental dosage forms
Feb 16, 2024- In Favour of Petitioner
- Citation Number : TS-61-AAR(TEL)-2024-GST
High Court
HC: Copy of judgment dismissing realtor’s writ challenging GST on ‘transfer of development rights’ under JDA
Feb 15, 2024- In Favour of Respondent
- Citation Number : TS-60-HC(TEL)-2024-GST
High Court
HC: Quashes small-dealer's registration cancellation; Stresses on uneducated background, unawareness about consequences
Feb 15, 2024- In Favour of Petitioner
- Citation Number : TS-59-HC(MAD)-2024-GST
High Court
HC: Cash not classifiable as 'things'; Retention of currency seized during search 'illegal'
Feb 14, 2024- In Favour of Petitioner
- Citation Number : TS-58-HC(DEL)-2024-GST
High Court
HC: Rules on reason to disqualify successful bidder for want of GST Certificate
Feb 13, 2024- In Favour of Petitioner
- Citation Number : TS-57-HC(GAUH)-2024-GST
High Court
HC: Sets aside penalty, detention absent ‘intention to evade tax’
Feb 13, 2024- In Favour of Petitioner
- Citation Number : TS-56-HC(CAL)-2024-GST
High Court
HC: Calls-into-question the ‘why’ and ‘what’ of appellate order denying refund
Feb 13, 2024- In Favour of Petitioner
- Citation Number : TS-55-HC(DEL)-2024-GST
High Court
HC: Remands for fresh assessment order owing to order ‘without reason’, ‘ipse dixit’ conclusions
Feb 13, 2024- In Favour of Petitioner
- Citation Number : TS-47-HC(MAD)-2024-GST
High Court
HC: Cannot cancel bail absent ‘supervening circumstances’; Dismisses Revenue’s petition
Feb 13, 2024- In Favour of Applicant
- Citation Number : TS-46-HC(GUJ)-2024-GST
High Court
HC: Quashes assessment orders for non-application of mind; Directs reconsideration after obtaining necessary documents
Feb 13, 2024- In Favour of Petitioner
- Citation Number : TS-51-HC(MAD)-2024-GST
High Court
HC: Sets-aside online refund application rejection on time-bar ground, factors SC’s Suo-Motu Extension
Feb 13, 2024- In Favour of Petitioner
- Citation Number : TS-54-HC(BOM)-2024-GST