Rulings ( 7184 results )
High Court
HC: Rules on transportation without original but with xerox copy of tax invoice
- In Favour of Petitioner
- Citation Number : TS-639-HC(KAR)-2024-GST
High Court
HC: Revenue cannot levy IGST on ocean freight for FOB contracts; Quashes refund denial
- In Favour of Petitioner
- Citation Number : TS-638-HC(GUJ)-2024-GST
High Court
HC: Sufficient balance in ECrL necessary for blocking credit under Rule 86A; Reiterates own ratio
- In Favour of Not Applicable
- Citation Number : TS-637-HC(GUJ)-2024-GST
High Court
HC: Substantive right to contest recovery of payment during investigation remains despite delay
- In Favour of Not Applicable
- Citation Number : TS-636-HC(KAR)-2024-GST
High Court
HC: Exemption to re-insurance services w.r.t. government sponsored insurance schemes retrospective; Quashes demand
- In Favour of Appellant
- Citation Number : TS-635-HC(DEL)-2024-GST
High Court
HC: Noting ‘one liner’ rejection of entire objections, sets aside assessment order
- In Favour of Applicant
- Citation Number : TS-634-HC(MAD)-2024-GST
High Court
HC: Directs immediate processing of refund claim noting ‘inadvertent’ exclusion of IGST component
- In Favour of Petitioner
- Citation Number : TS-633-HC(GUJ)-2024-GST
High Court
HC: Remands for considering fresh owing to notice specifying ‘NA’ against personal hearing date
- In Favour of Petitioner
- Citation Number : TS-632-HC(ALL)-2024-GST
High Court
HC: Grants ‘one more’ opportunity to taxpayer; Remands for fresh consideration
- In Favour of Appellant
- Citation Number : TS-631-HC(CAL)-2024-GST
High Court
HC: Quashes GST registration cancellation basis absence of reasons
- In Favour of Petitioner
- Citation Number : TS-630-HC(ALL)-2024-GST
Authority for Advance Ruling
AAR: Loan-interest charges by HDFC Bank an ‘inward-supply’ for real-estate developer
- In Favour of Applicant
- Citation Number : TS-629-AAR(WB)-2024-GST
Authority for Advance Ruling
AAR: Rejects advance ruling application sans reference to ‘Notification’ for determining applicability
- In Favour of Not Available
- Citation Number : TS-626-AAR(WB)-2024-GST
Authority for Advance Ruling
AAR: Rules on classification and tax rate on Baby carriers with seats of textile
- In Favour of Applicant
- Citation Number : TS-628-AAR(WB)-2024-GST
Authority for Advance Ruling
AAR: Yatri Sathi app though an ECO not liable to collect and pay GST
- In Favour of Not Applicable
- Citation Number : TS-627-AAR(WB)-2024-GST
Supreme Court
SC: 15 Key Takeaways from SC Judgment in Safari Retreats on Blocked Credit/ITC Availment
- In Favour of Appellant
- Citation Number : TS-622-SC-2024-GST
High Court
HC: GTA not liable to GST on cost of free-fuel borne by recipient; Overturns AAAR
- In Favour of Not Available
- Citation Number : TS-625-HC(UTT)-2024-GST
High Court
HC: Directs separate SCN-issuance for various AYs, allowing assessee to avail 'Amnesty Scheme' benefit
- In Favour of Petitioner
- Citation Number : TS-624-HC(MAD)-2024-GST
Authority for Advance Ruling
AAR: Composite-supply of 'outdoor-catering' along with renting of premises by Club taxable at 5%
- In Favour of Not Applicable
- Citation Number : TS-623-AAR(WB)-2024-GST
High Court
HC: Directs to grant personal hearing; Follows Mahaveer Trading
- In Favour of Petitioner
- Citation Number : TS-621-HC(ALL)-2024-GST
High Court
HC: Appellate Authority cannot increase tax liability without giving assessee a fair hearing
- In Favour of Appellant
- Citation Number : TS-620-HC(CAL)-2024-GST