Rulings ( 7195 results )

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High Court

HC: Issues notice in plea challenging recovery notices to Director

  • In Favour of Not Applicable
  • Citation Number : TS-152-HC(BOM)-2024-GST
High Court

HC: Remands for reconsideration of exemption eligibility after considering Notifications

  • In Favour of Not Applicable
  • Citation Number : TS-155-HC(MAD)-2024-GST
High Court

HC: Quashes assessment order due to lower ITC claim than reflected in auto-populated GSTR-2A

  • In Favour of Not Applicable
  • Citation Number : TS-154-HC(MAD)-2024-GST
High Court

HC: Remands due to contradiction between parties for GST Returns w.r.t. ITC reversal

  • In Favour of Petitioner
  • Citation Number : TS-150-HC(MAD)-2024-GST
High Court

HC: Quashes assessment order citing no reason for rejecting assessee’s reply

  • In Favour of Petitioner
  • Citation Number : TS-148-HC(MAD)-2024-GST
High Court

HC: Permits import of life-saving drug ‘Risdiplam’ without payment of GST

  • In Favour of Not Applicable
  • Citation Number : TS-153-HC(KER)-2024-GST
High Court

HC: Quashes assessment for non-application of mind on SCN-reply explaining ITC claims

  • In Favour of Petitioner
  • Citation Number : TS-149-HC(DEL)-2024-GST
Appellate Authority for Advance Ruling

AAAR: Remands to AAR for deciding on pointers w.r.t treating FTWZ as a ‘Customs Bonded Warehouse’

  • In Favour of Appellant
  • Citation Number : TS-747-AAAR(TN)-2023-GST
Appellate Authority for Advance Ruling

AAAR: Remands for deciding afresh owing to non-sharing of DGGI’s letter about investigation

  • In Favour of Petitioner
  • Citation Number : TS-746-AAAR(TN)-2023-GST
High Court

HC: Rules on interpreting disjunctive conjunction ‘or‘, mandate to grant 'personal hearing' opportunity; Allows writ

  • In Favour of Petitioner
  • Citation Number : TS-147-HC(ALL)-2024-GST
High Court

HC: Assessing-Authority's ‘refusal’ to apply mind to rectification application "erroneous"; Allows Vivo-India's writ

  • In Favour of Petitioner
  • Citation Number : TS-146-HC(ALL)-2024-GST
High Court

HC: Directs to intimate 24 hours prior to ‘any coercive action’

  • In Favour of Not Applicable
  • Citation Number : TS-145-HC(BOM)-2024-GST
High Court

HC: Directs cancellation if GSTIN of successful bidder found fabricated after enquiry

  • In Favour of Respondent
  • Citation Number : TS-144-HC(GAUH)-2024-GST
High Court

HC: Quashes denial of GST registration pursuant to NCLT’s acceptance of Resolution Plan

  • In Favour of Petitioner
  • Citation Number : TS-143-HC(ALL)-2024-GST
Authority for Advance Ruling

AAR: Conversion of copper-scrap into winding-wire a ‘supply of goods’, not job-work service; RCM inapplicable

  • In Favour of Petitioner
  • Citation Number : TS-744-AAR(TN)-2023-GST
Authority for Advance Ruling

AAR: ‘Car Seat’ cushion suspension wires & ‘steel hooks’ essential part of seat, taxable at 18% GST

  • In Favour of Petitioner
  • Citation Number : TS-745-AAR(TN)-2023-GST
High Court

HC: Permits rectification of bonafide invoice filing errors in monthly returns where no revenue loss occurred

  • In Favour of Petitioner
  • Citation Number : TS-142-HC(BOM)-2024-GST
High Court

HC: Non-compliance with timeline for issuing registration cancellation order 'directory' not 'mandatory'

  • In Favour of Respondent
  • Citation Number : TS-141-HC(DEL)-2024-GST
Authority for Advance Ruling

AAR: Ancillary charges collected by DISCOMs not naturally-bundled with electricity-supply, attracts 18% GST

  • In Favour of Applicant
  • Citation Number : TS-743-AAR(TN)-2023-GST
High Court

HC: Only ‘seriousness of offence’ cannot deprive legitimate right to be released pending trial

  • In Favour of Petitioner
  • Citation Number : TS-140-HC(GUJ)-2024-GST