Rulings ( 7182 results )

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High Court

HC: Setting aside of assessment order operative from payment of 10% of tax dues

  • In Favour of Petitioner
  • Citation Number : TS-777-HC(MAD)-2024-GST
High Court

HC: Quashes penalty for carrying invalid E-way bill sans tax evasion intent

  • In Favour of Petitioner
  • Citation Number : TS-776-HC(CAL)-2024-GST
High Court

HC: Quashes appeal rejection on ‘hyper technicality’ regarding non-filing of order in physical form

  • In Favour of Petitioner
  • Citation Number : TS-775-HC(TEL)-2024-GST
High Court

HC: Restricting ITC for late return-filing despite tax, late-fees & interest remittance “arbitrary”

  • In Favour of Petitioner
  • Citation Number : TS-774-HC(MP)-2024-GST
High Court

HC: Directs pre-deposit refund considering exclusion of co-insurance premium/re-insurance commission from GST ambit

  • In Favour of Not Applicable
  • Citation Number : TS-773-HC(MAD)-2024-GST
High Court

HC: Validates Ford India’s pre - deposit through ECrL; Interprets terms 'may'/ 'shall'

  • In Favour of Not Applicable
  • Citation Number : TS-772-HC(MAD)-2024-GST
High Court

HC: Sets aside denial of ITC in view of S. 16(5); Directs to pass fresh orders

  • In Favour of Not Applicable
  • Citation Number : TS-771-HC(KER)-2024-GST
High Court

HC: Sets aside denial of ITC in view of S. 16(5); Directs to pass fresh orders

  • In Favour of Not Available
  • Citation Number : TS-770-HC(KER)-2024-GST
High Court

HC: Following Cosmo-Films rectification order, quashes SCN seeking recovery of refund from AA-holder

  • In Favour of Petitioner
  • Citation Number : TS-769-HC(GUJ)-2024-GST
High Court

HC: Directs to call for records prior to passing order; Dispenses with attachment notice

  • In Favour of Petitioner
  • Citation Number : TS-768-HC(MAD)-2024-GST
High Court

HC: Grants ‘opportunity’ to put forth objections on payment of 25% of tax dues

  • In Favour of Petitioner
  • Citation Number : TS-767-HC(MAD)-2024-GST
High Court

HC: Quashes retrospective registration cancellation with a direction regarding service of notice

  • In Favour of Not Applicable
  • Citation Number : TS-766-HC(BOM)-2024-GST
High Court

HC: Quashes registration cancellation sans material to ‘remotely’ indicate bogus/non-existent firm

  • In Favour of Not Applicable
  • Citation Number : TS-765-HC(DEL)-2024-GST
High Court

HC: Sets aside denial of ITC in view of S. 16(5); Directs to pass fresh orders

  • In Favour of Not Applicable
  • Citation Number : TS-764-HC(KER)-2024-GST
High Court

HC: Directs Revenue to examine if supplies made by ‘Zirconium-Complex’ to Nuclear-Fuel-Complex is exempt

  • In Favour of Not Applicable
  • Citation Number : TS-763-HC(MAD)-2024-GST
Supreme Court

SC: Revenue's SLP on recipient’s eligibility to seek advance-ruling "infructuous" owing to lis pending before AAAR

  • In Favour of Not Applicable
  • Citation Number : TS-762-SC-2024-GST
Appellate Authority for Advance Ruling

AAAR: Additional surcharge collected from open-access consumer for electricity supply exempt; Sets-aside AAR

  • In Favour of Not Applicable
  • Citation Number : TS-761-AAAR(KAR)-2024-GST
Authority for Advance Ruling

AAR: Aggregator procuring diagnostic-lab services for companies liable to GST on entire invoice amount

  • In Favour of Respondent
  • Citation Number : TS-760-AAR(KAR)-2024-GST
Authority for Advance Ruling

AAR: Activity of admission to foreign univ. not exempt

  • In Favour of Not Applicable
  • Citation Number : TS-759-AAR(KER)-2024-GST
Authority for Advance Ruling

AAR: Door-to-door delivery aggregator not exempt from GST

  • In Favour of Not Applicable
  • Citation Number : TS-758-AAR(KAR)-2024-GST