Rulings ( 7184 results )
High Court
HC: Cannot question dealer’s bonafide basis ‘surmises’ ‘conjectures’; Quashes detention order sans ‘cogent material’
- In Favour of Petitioner
- Citation Number : TS-415-HC(ALL)-2024-GST
High Court
HC: Quashes Rs 176 cr SCNs issued to non-existent entity after amalgamation
- In Favour of Not Applicable
- Citation Number : TS-414-HC(KAR)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Citing ‘sub-judice’ clause, rejects TANGEDCO's ‘original’ advance-ruling application w.r.t. taxability of other services
- In Favour of Not Available
- Citation Number : TS-413-AAAR(TN)-2024-GST
High Court
HC: Releases applicant on regular bail citing ‘no’ necessity for investigation
- In Favour of Applicant
- Citation Number : TS-755-HC(GUJ)-2023-GST
Authority for Advance Ruling
AAR: Renting of building to Scheduled Tribe Welfare Department ‘pure services’
- In Favour of Applicant
- Citation Number : TS-412-AAR(KAR)-2024-GST
Authority for Advance Ruling
AAR: Rejects advance ruling application on ‘admissibility’
- In Favour of Not Applicable
- Citation Number : TS-408-AAR(AP)-2024-GST
Authority for Advance Ruling
AAR: GST payable on establishment, supervision, other charges received by TANGEDCO
- In Favour of Petitioner
- Citation Number : TS-409-AAR(TN)-2024-GST
Authority for Advance Ruling
AAR: Advance Ruling application on ITC-eligibility of commercial property, RCM-applicability ‘inadmissible’ ‘beyond jurisdiction’
- In Favour of Not Available
- Citation Number : TS-411-AAR(KAR)-2024-GST
Authority for Advance Ruling
AAR: Supply of security services to BBMP not exempt from GST
- In Favour of Not Available
- Citation Number : TS-410-AAR(KAR)-2024-GST
Authority for Advance Ruling
AAR: No GST on employer’s recovery of retention, joining bonuses, WFH allowance on early employee departure
- In Favour of Applicant
- Citation Number : TS-406-AAR(KAR)-2024-GST
Authority for Advance Ruling
AAR: Rules on construction services under affordable projects scheme, supply value for undivided land share transfer
- In Favour of Not Applicable
- Citation Number : TS-407-AAR(TN)-2024-GST
Authority for Advance Ruling
AAR: 'Corporate-tax returns' filing service by E&Y to Water Supply & Sewerage Board not exempt
- In Favour of Respondent
- Citation Number : TS-405-AAR(KAR)-2024-GST
High Court
HC: Quashes tax demand, penalty clarifying RS. 500, Rs. 1000 payable for ‘minor errors’
- In Favour of Petitioner
- Citation Number : TS-404-HC(GUJ)-2024-GST
High Court
HC: Remands for de novo order on interest, penalty over ‘incorrect’ E-way bill details
- In Favour of Petitioner
- Citation Number : TS-403-HC(GUJ)-2024-GST
High Court
HC: Owing to ‘over-looking’ of transaction value aspect, remands back to appellate authority
- In Favour of Petitioner
- Citation Number : TS-402-HC(CAL)-2024-GST
High Court
HC: Stays ITC demand noting closure of business by supplier
- In Favour of Not Applicable
- Citation Number : TS-401-HC(CAL)-2024-GST
High Court
HC: Extends benefit of time extension Notification to tiles exporter for claiming refund
- In Favour of Petitioner
- Citation Number : TS-400-HC(GUJ)-2024-GST
High Court
HC: Substitution of Rule on certified copy submission ‘retrospective’, remands back to Appellate Authority
- In Favour of Petitioner
- Citation Number : TS-399-HC(KAR)-2024-GST
Authority for Advance Ruling
AAR: Liquidated damages' for contract breach/non-performance assessable like principal-supply: CBIC-Circular 'not universal/absolute'
- In Favour of Respondent
- Citation Number : TS-398-AAR(AP)-2024-GST
High Court
HC: Breakwater-wall for ship-safety not 'plant and machinery'; ITC on its construction/reconstruction blocked u/s 17(5)
- In Favour of Respondent
- Citation Number : TS-397-HC(BOM)-2024-GST