Rulings ( 7184 results )
High Court
HC: Turns down challenge to audit citing ‘no restriction’ on any other subject matter
- In Favour of Respondent
- Citation Number : TS-357-HC(MAD)-2024-GST
High Court
HC: Quashes demand citing authorization for inspection, search, seizure an ‘afterthought’, ‘illegal’
- In Favour of Respondent
- Citation Number : TS-356-HC(ALL)-2024-GST
High Court
HC: Excess duty paid from CENVAT account should be refunded in cash, not re-credited
- In Favour of Petitioner
- Citation Number : TS-354-HC(BOM)-2024-GST
High Court
HC: Urges Advocates to ensure Court's dignity while drafting review petition; Deprecates disrespectful allegation
- In Favour of Respondent
- Citation Number : TS-353-HC(ALL)-2024-GST
High Court
HC: Cannot question ‘correctness’ of invocation of extended limitation-period via writ
- In Favour of Respondent
- Citation Number : TS-352-HC(CAL)-2024-GST
High Court
HC: Quashes appellate order creating tax demand inspite of ‘non-satisfaction’ of s. 74 ingredients
- In Favour of Petitioner
- Citation Number : TS-346-HC(MAD)-2024-GST
High Court
HC: Finding non-responsiveness ‘genuine’, grants ‘one’ opportunity to respond to SCN
- In Favour of Petitioner
- Citation Number : TS-351-HC(DEL)-2024-GST
High Court
HC: Quashes assessment orders against developer subject to deposit of 5% tax demand
- In Favour of Petitioner
- Citation Number : TS-350-HC(MAD)-2024-GST
High Court
HC: Grants stay on demand premised on DRC-01, unsigned documents on GST portal
- In Favour of Petitioner
- Citation Number : TS-349-HC(GAUH)-2024-GST
High Court
HC: Grants bail considering ‘non-availability’ of device for fake firms creation
- In Favour of Petitioner
- Citation Number : TS-347-HC(ALL)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Remits matter to AAR for re-considering taxability of subsidized deductions for employee-meals on 'merits'
- In Favour of Not Applicable
- Citation Number : TS-348-AAAR(RAJ)-2024-GST
Authority for Advance Ruling
AAR: ‘Seed mix’ taxable at 5% GST; Goes by ‘essential character’ for classification
- In Favour of Not Applicable
- Citation Number : TS-345-AAR(GUJ)-2024-GST
Authority for Advance Ruling
AAR: ITC inadmissible on Rotary Car Parking System, a ‘civil structure’
- In Favour of Not Applicable
- Citation Number : TS-344-AAR(TN)-2024-GST
High Court
HC: Grants 30-days window to claim ITC not taken for initial rollout challenges; Dismisses challenge to Section 16(2)(c), 16(4)
- In Favour of Petitioner
- Citation Number : TS-343-HC(KER)-2024-GST
Authority for Advance Ruling
AAR: ‘ZLD treated water’ for industrial waste disposal falls out of exemption periphery
- In Favour of Not Applicable
- Citation Number : TS-342-AAR(GUJ)-2024-GST
Authority for Advance Ruling
AAR: ‘VYAVSHAY’ mobility services an E-commerce operator; GST payable on usage of app
- In Favour of Not Applicable
- Citation Number : TS-341-AAR(TN)-2024-GST
Authority for Advance Ruling
AAR: Margin Scheme benefit not extendable to dealer of used Iron/Plastic Scrap/PET bottles
- In Favour of Respondent
- Citation Number : TS-340-AAR(RAJ)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Instant Mix-Flours used in making food-preparations such as khaman, dalwada taxable at 18%
- In Favour of Respondent
- Citation Number : TS-339-AAAR(GUJ)-2024-GST
Authority for Advance Ruling
AAR: Denies exemption for consultancy services to State Govt. citing no direct Municipal/Panchayat function link
- In Favour of Respondent
- Citation Number : TS-338-AAR(GUJ)-2024-GST
Authority for Advance Ruling
AAR: Export of shrimps in individual printed/plain pouches upto 25 Kgs being 'Pre-packaged and Labelled', liable to GST
- In Favour of Respondent
- Citation Number : TS-337-AAR(TN)-2024-GST