Rulings ( 7187 results )

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High Court

HC: Rules on non-reflection of credit notes in GSTR-1 & erroneous ITC reporting

  • In Favour of Petitioner
  • Citation Number : TS-206-HC(MAD)-2024-GST
High Court

HC: Dismisses lawyer's petition challenging validity of Constitution (101st Amendment) Act provisions sans "locus standi"

  • In Favour of Respondent
  • Citation Number : TS-202-HC(PAT)-2024-GST
High Court

HC: Malabar ‘Parota’ akin to ‘bread’ under Heading 1905; Overturns AAR & AAAR

  • In Favour of Respondent
  • Citation Number : TS-201-HC(KER)-2024-GST
High Court

HC: Directs GST Council to re-consider Small Scale Ice-Cream Manufacturer's exclusion from 'Composition-Levy'

  • In Favour of Petitioner
  • Citation Number : TS-200-HC(CHAT)-2024-GST
High Court

HC: Mohit Minerals' verdict applies to both CIF and FOB contracts; Quashes SCN

  • In Favour of Petitioner
  • Citation Number : TS-199-HC(BOM)-2024-GST
High Court

HC: No bar on maintainability of parallel proceedings if ‘subject matter’ entirely different

  • In Favour of Respondent
  • Citation Number : TS-198-HC(ORI)-2024-GST
High Court

HC: Quashes ‘un-signed’ order falling short of authentication rule

  • In Favour of Petitioner
  • Citation Number : TS-197-HC(TEL)-2024-GST
High Court

HC: Quashes imposition of GST vouchers, remands for fresh ‘speaking’ order

  • In Favour of Petitioner
  • Citation Number : TS-196-HC(MAD)-2024-GST
High Court

HC: Grants opportunity for contesting GST demand, mismatch in returns

  • In Favour of Petitioner
  • Citation Number : TS-195-HC(MAD)-2024-GST
High Court

HC: Provision for grant of interest on delayed ITC-refund a ‘beneficial legislation’, accrues automatically

  • In Favour of Petitioner
  • Citation Number : TS-194-HC(TEL)-2024-GST
Appellate Authority for Advance Ruling

AAAR: Sinking-Fund, Common-area electricity-charges collected by RWA from members taxable; Upholds AAR

  • In Favour of Respondent
  • Citation Number : TS-193-AAAR(WB)-2024-GST
High Court

HC: Refund denial w.r.t. exports on 'Consignment/Exhibition basis' for Customs/GST-Dept. non-compatibility "illegal"

  • In Favour of Petitioner
  • Citation Number : TS-191-HC(BOM)-2024-GST
High Court

HC: Time-limit for audit commences from date of furnishing records, other documents; Remits matter

  • In Favour of Petitioner
  • Citation Number : TS-192-HC(MAD)-2024-GST
Authority for Advance Ruling

AAR: Rejects application seeking clarity on valuation of manpower supply service

  • In Favour of Respondent
  • Citation Number : TS-190-AAR(TN)-2024-GST
Authority for Advance Ruling

AAR: No exemption available on Security/Manpower Supply/ Anti-termite treatment service to Gram Panchayat

  • In Favour of Applicant
  • Citation Number : TS-189-AAR(RAJ)-2024-GST
Supreme Court

SC: Copy of SC-order allowing Revenue's petitions seeking transfer of 27 writs pending before 9 HCs

  • In Favour of Not Applicable
  • Citation Number : TS-188-SC-2024-GST
High Court

HC: Citing Sanjay Chandra ruling, grants bail

  • In Favour of Applicant
  • Citation Number : TS-185-HC(GUJ)-2024-GST
High Court

HC: Quashes confirmation of demand despite reversal of wrongly availed ITC in GSTR-3B

  • In Favour of Petitioner
  • Citation Number : TS-184-HC(MAD)-2024-GST
High Court

HC: GSTIN cannot be cancelled retrospectively ‘merely’ because of non-filing of GST returns

  • In Favour of Petitioner
  • Citation Number : TS-186-HC(DEL)-2024-GST
High Court

HC: Remands matter for adjudication afresh owing to breach of natural justice principles

  • In Favour of Petitioner
  • Citation Number : TS-183-HC(BOM)-2024-GST