Rulings ( 7202 results )
High Court
HC: Directs filing statutory appeal against order imposing penalty; Restrains coercive action
- In Favour of Appellant
- Citation Number : TS-365-HC(CAL)-2023-GST
High Court
HC: Refund-Application cannot be rejected without affording opportunity to reconcile mismatch; Restores application
- In Favour of Petitioner
- Citation Number : TS-364-HC(DEL)-2023-GST
High Court
HC: Dismisses prayer for quashing FIR, criminal proceedings in GST-evasion case: Directs following SC dicta
- In Favour of Respondent
- Citation Number : TS-363-HC(JHAR)-2023-GST
High Court
HC: Grants bail considering investigation completion and other factors; Imposes conditions
- In Favour of Not Applicable
- Citation Number : TS-362-HC(CHAT)-2023-GST
High Court
HC: Quashes order passed in haste without giving hearing opportunity: Remits matter
- In Favour of Petitioner
- Citation Number : TS-361-HC(ORI)-2023-GST
High Court
HC: Dismisses writ assailing GSTIN cancellation; Directs approaching concerned officer
- In Favour of Not Available
- Citation Number : TS-360-HC(DEL)-2023-GST
High Court
HC: Retrospective GST registration cancellation not justifiable despite non-filing of returns
- In Favour of Not Available
- Citation Number : TS-359-HC(DEL)-2023-GST
High Court
HC: Citing supplier's cancelled registration, dismisses assessee's writ challenging ITC-reversal sought on machinery-purchase
- In Favour of Respondent
- Citation Number : TS-358-HC(MAD)-2023-GST
Authority for Advance Ruling
AAR: Supply of goods without consideration in discharge of warranty obligation not taxable
- In Favour of Applicant
- Citation Number : TS-356-AAR(KER)-2023-GST
Authority for Advance Ruling
AAR: Amount charged from villa-buyers for structural changes form part of consideration for construction service
- In Favour of Not Available
- Citation Number : TS-355-AAR(KER)-2023-GST
High Court
HC: Sets aside refund rejection; Lack of reason, SCN non-issuance a “fundamental error”
- In Favour of Petitioner
- Citation Number : TS-357-HC(DEL)-2023-GST
High Court
HC: Grants refund of excess IGST charged inadvertently on goods supplied to Merchant Exporter
- In Favour of Petitioner
- Citation Number : TS-354-HC(GUJ)-2023-GST
Authority for Advance Ruling
AAR: Consideration given for grant of desilting right taxable at 18% on reverse charge basis
- In Favour of Respondent
- Citation Number : TS-350-AAR(KER)-2023-GST
Authority for Advance Ruling
AAR: Netting-off receivables of one GSTIN by another for paying consideration, valid,; Allows ITC
- In Favour of Applicant
- Citation Number : TS-352-AAR(KER)-2023-GST
Authority for Advance Ruling
AAR: Construction of residential villas taxable at 7.5%, irrespective of sale deed execution
- In Favour of Respondent
- Citation Number : TS-351-AAR(KER)-2023-GST
High Court
HC: Upholds validity of time-limit prescribed for ITC; Return with late-fee not springboard to claim credit
- In Favour of Petitioner
- Citation Number : TS-349-HC(AP)-2023-GST
High Court
HC: Matter once finalized in Appellate order cannot be re-agitated via fresh SCN; Allows writ
- In Favour of Petitioner
- Citation Number : TS-348-HC(JHAR)-2023-GST
High Court
HC: Loan to Credit-Card holder is loan-simpliciter and nothing else; Directs refund of IGST paid
- In Favour of Appellant
- Citation Number : TS-347-HC(CAL)-2023-GST
High Court
HC: Relegates Assessee to file reply to SCN, absent case foundation details in Notice
- In Favour of Petitioner
- Citation Number : TS-345-HC(ALL)-2023-GST
High Court
HC: Quashes order imposing 200% penalty on consignment upon detention; Directs recalculation
- In Favour of Not Applicable
- Citation Number : TS-343-HC(CAL)-2023-GST