Rulings ( 6302 results )
High Court
HC: Raps officer for initiating recovery-proceedings despite 20% payment; Imposes cost citing own ruling
Jan 23, 2024- In Favour of Petitioner
- Citation Number : TS-16-HC(PAT)-2024-GST
High Court
HC: Cannot re-write/review decision in garb of rectification; Restores earlier order & directs reinstating registration
Jan 23, 2024- In Favour of Not Available
- Citation Number : TS-15-HC(CAL)-2024-GST
High Court
HC: Demand on performance incentive to directors sans considering Circular/documents unsustainable: Remands matter
Jan 23, 2024- In Favour of Petitioner
- Citation Number : TS-14-HC(MAD)-2024-GST
High Court
HC: Cancels 'Anticipatory Bail'; Attempt to leave country a serious violation of bail condition
Jan 23, 2024- In Favour of Respondent
- Citation Number : TS-13-HC(DEL)-2024-GST
High Court
HC: Confirms bail granted to person accused of ITC fraud, directs compliance of conditions
Jan 22, 2024- In Favour of Respondent
- Citation Number : TS-12-HC(DEL)-2024-GST
High Court
HC: Allows anticipatory bail granted to person accused of ITC fraud, directs compliance of conditions
Jan 22, 2024- In Favour of Respondent
- Citation Number : TS-11-HC(DEL)-2024-GST
Authority for Advance Ruling
AAR: Recovery from employees towards canteen-service a supply; GST charged by CSP not creditable
Jan 22, 2024- In Favour of Respondent
- Citation Number : TS-709-AAR(UTT)-2023-GST
High Court
HC: Declines to entertain writ jurisdiction absent fulfilment of settled parameters, directs appeal-filing
Jan 22, 2024- In Favour of Respondent
- Citation Number : TS-708-HC(RAJ)-2023-GST
High Court
HC: Appeal limitation expiry on Sunday leading to delay not dilatory, within limitation
Jan 22, 2024- In Favour of Petitioner
- Citation Number : TS-08-HC(RAJ)-2024-GST
High Court
HC: Grants interim-relief to rummy and fantasy cricket game online platform in Rs. 49 crores SCN
Jan 22, 2024- In Favour of Petitioner
- Citation Number : TS-10-HC(P&H)-2024-GST
High Court
HC: Directs SGST-Department to keep SCN in abeyance given parallel proceedings pending before CGST-authority
Jan 18, 2024- In Favour of Not Applicable
- Citation Number : TS-09-HC(CAL)-2024-GST
High Court
HC: Cancel registration retrospectively only when consequences 'intended and warranted', not mechanically for return non-filing
Jan 16, 2024- In Favour of Petitioner
- Citation Number : TS-07-HC(DEL)-2024-GST
Authority for Advance Ruling
AAR: Roof Top Solar System falls out of ‘blocked credit’ periphery as a ‘Plant and Machinery’
Jan 12, 2024- In Favour of Applicant
- Citation Number : TS-04-AAR(GUJ)-2024-GST
Authority for Advance Ruling
AAR: PSU supplying, for setting up natural gas-based ammonia urea complex not liable to TDS
Jan 12, 2024- In Favour of Petitioner
- Citation Number : TS-06-AAR(TEL)-2024-GST
Authority for Advance Ruling
AAR: Amount taken from salary towards canteen facility constitutes ‘perquisites’ with ITC
Jan 12, 2024- In Favour of Petitioner
- Citation Number : TS-706-AAR(GUJ)-2023-GST
High Court
HC: Bunching of SCNs for different FYs, impermissible; Directs splitting of notices for each year
Jan 12, 2024- In Favour of Petitioner
- Citation Number : TS-707-HC(MAD)-2023-GST
Authority for Advance Ruling
AAR: Supply to IOCL on high-seas part of composite works-contract service; Cannot divide turnkey EPC-contract
Jan 12, 2024- In Favour of Petitioner
- Citation Number : TS-05-AAR(GUJ)-2024-GST
High Court
HC: Sets-aside SCN issued without considering assessee's request to investigate supplier: Allows writ-appeal
Jan 12, 2024- In Favour of Appellant
- Citation Number : TS-705-HC(CAL)-2023-GST
High Court
HC: ‘Voucher’ is ‘actionable claim’; Modifies AAR, AAAR over taxability at the point of issuance
Jan 11, 2024- In Favour of Petitioner
- Citation Number : TS-704-HC(MAD)-2023-GST
Supreme Court
SC: Copy of SC order in online gaming controversy; Hearing set for April 2
Jan 09, 2024- In Favour of Petitioner
- Citation Number : TS-03-SC-2024-GST