Rulings ( 7184 results )
High Court
HC: Allows manual Form ITC-02 for transfer of unutilised ITC necessitated by portal-glitch; SCN 'arbitrary'
- In Favour of Petitioner
- Citation Number : TS-660-HC(BOM)-2024-GST
Authority for Advance Ruling
AAR: ‘Investigation activates on predication of alleged tax evasion’; Rejects application owing to pending proceedings
- In Favour of Not Available
- Citation Number : TS-658-AAR(TN)-2024-GST
Authority for Advance Ruling
AAR: Rules on the scope of ‘proceedings’; Rejects advance ruling application basis pending proceedings
- In Favour of Not Applicable
- Citation Number : TS-659-AAR(TN)-2024-GST
High Court
HC: Remands matter concerning reversal of credit transitioned by Kalyan Jewellers on branch-transfers
- In Favour of Petitioner
- Citation Number : TS-657-HC(AP)-2024-GST
High Court
HC: In writ petition assailing registration-cancellation operative ‘retrospectively’; Modifies order
- In Favour of Respondent
- Citation Number : TS-656-HC(DEL)-2024-GST
High Court
HC: Upholds rejection of appeal on GSTR-01 vs. GSTR -9C difference
- In Favour of Respondent
- Citation Number : TS-655-HC(ALL)-2024-GST
High Court
HC: Upholds appeal rejection on limitation sans ‘any’ good ground for condoning delay
- In Favour of Respondent
- Citation Number : TS-654-HC(ALL)-2024-GST
High Court
HC: Remands matter for ‘mandatory’ opportunity of hearing; Follows Kloud Data Labs
- In Favour of Petitioner
- Citation Number : TS-653-HC(BOM)-2024-GST
High Court
HC: Grants stay on adjudication order subject to depositing a portion of demand
- In Favour of Petitioner
- Citation Number : TS-652-HC(CAL)-2024-GST
High Court
HC: Quashes recovery, citing expedient initiation proviso to s. 78 ‘inapplicable’
- In Favour of Petitioner
- Citation Number : TS-651-HC(KAR)-2024-GST
High Court
HC: Provisional attachment orders cease after ‘one’ year unlike Income Tax
- In Favour of Not Applicable
- Citation Number : TS-650-HC(KER)-2024-GST
High Court
HC: Fly-Ash Bricks/Blocks attracts 5% tax: Applies CBIC Circular; Quashes AAAR ruling
- In Favour of Petitioner
- Citation Number : TS-649-HC(GUJ)-2024-GST
Authority for Advance Ruling
AAR: Body building process on chassis by owner with/without GST registration taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-648-AAR(TN)-2024-GST
High Court
HC: Rules on non-supply of certified order copy for appeal
- In Favour of Petitioner
- Citation Number : TS-647-HC(GUJ)-2024-GST
High Court
HC: Remands appeal rejection for determination on ‘factual issues’ and ‘merits’
- In Favour of Petitioner
- Citation Number : TS-646-HC(CAL)-2024-GST
High Court
HC: Directs ‘no coercive’ recovery action; Remands for considering writ petition ‘afresh’
- In Favour of Not Available
- Citation Number : TS-645-HC(CAL)-2024-GST
High Court
HC: Appellate-authority bound by Division-Bench order in deciding delay condonation application notwithstanding SC's stay
- In Favour of Petitioner
- Citation Number : TS-644-HC(CAL)-2024-GST
High Court
HC: Extends interim stay on demand until December, 2024
- In Favour of Petitioner
- Citation Number : TS-643-HC(CAL)-2024-GST
High Court
HC: Refund available on service-export by Branch notwithstanding payment received in HO bank-account
- In Favour of Not Applicable
- Citation Number : TS-642-HC(DEL)-2024-GST
High Court
HC: Directs ‘no coercive action’ in challenge to assessment order
- In Favour of Petitioner
- Citation Number : TS-640-HC(TEL)-2024-GST