Rulings ( 7211 results )

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High Court

HC: Directs immediate processing of TRAN-01, given assessee’s filing-attempt proof

  • In Favour of Not Applicable
  • Citation Number : TS-253-HC(DEL)-2021-GST
High Court

HC: Writ Court cannot condone delay in GSTR-1 rectification, absent provision, dismisses petition

  • In Favour of Not Applicable
  • Citation Number : TS-252-HC(CAL)-2021-GST
High Court

HC: Quashes stay on GST registration cancellation, cites returns non-filing for 2 years

  • In Favour of Petitioner
  • Citation Number : TS-251-HC(KAR)-2021-GST
High Court

HC: Inadvertent mistakes can’t preclude assessees from claim-examination, allows rectification in TRAN-1, TRAN-2

  • In Favour of Petitioner
  • Citation Number : TS-250-HC(DEL)-2021-GST
High Court

HC: Blocking electronic credit ledger beyond 1 year, “impermissible”; Directs forthwith credit restoration

  • In Favour of Petitioner
  • Citation Number : TS-249-HC(KAR)-2021-GST
High Court

HC: Directs Revenue to vacate bank-attachment order, complete investigation; Recovery cannot be against future receivables

  • In Favour of Not Applicable
  • Citation Number : TS-248-HC(MAD)-2021-GST
Authority for Advance Ruling

AAR: Placement of non-transferable medical instruments in hospitals without consideration, a 'supply of service'

  • In Favour of Not Applicable
  • Citation Number : TS-247-AAR(KER)-2021-GST
Supreme Court

SC: Disposes SLP, relegates assessee to appellate authority against confiscation order

  • In Favour of Not Applicable
  • Citation Number : TS-246-SC-2021-GST
High Court

HC: Magistrate cannot order police investigation into alleged GST offence after taking cognizance under CrPC

  • In Favour of Not Applicable
  • Citation Number : TS-245-HC(TRI)-2021-GST
High Court

HC: Horse Race clubs not liable to GST on entire bet amount, but only commission

  • In Favour of Not Applicable
  • Citation Number : TS-244-HC(KAR)-2021-GST
High Court

HC: Citing Assessee's failure to demonstrate E-Way Bill issuance for actual goods supply, dismisses writ-appeal

  • In Favour of Respondent
  • Citation Number : TS-242-HC(MP)-2021-GST
Authority for Advance Ruling

AAR: Aerobic micro organism/protein derived classifiable under HSN 3824 with 18% GST

  • In Favour of Not Applicable
  • Citation Number : TS-241-AAR(WB)-2021-GST
Authority for Advance Ruling

AAR: Damodar Valley Corporation, since set up by Legislature, constitutes "Government Entity”

  • In Favour of Not Applicable
  • Citation Number : TS-240-AAR(WB)-2021-GST
High Court

HC: Delhi HC calls upon GST-Council to address divergent rates on job-work of bottling alcoholic beverages

  • In Favour of Not Applicable
  • Citation Number : TS-239-HC(DEL)-2021-GST
High Court

HC: Considering prevailing COVID-19 situation, Delhi HC stays DGAP summons against Realtor assailing NAA order

  • In Favour of Not Applicable
  • Citation Number : TS-238-HC(DEL)-2021-GST
High Court

HC: Permits TRAN-01-filing till June 30; Cites absence of effective revisional mechanism, Rule 117(1A) irrationality

  • In Favour of Not Applicable
  • Citation Number : TS-236-HC(DEL)-2021-GST
High Court

HC: Allows fourth bail application of assessee accused of Rs. 127 crores ITC scam

  • In Favour of Petitioner
  • Citation Number : TS-235-HC(RAJ)-2021-GST
High Court

HC: Grants bail to Chartered Accountant arrested on account of bogus ITC availment

  • In Favour of Not Applicable
  • Citation Number : TS-234-HC(RAJ)-2021-GST
High Court

HC: Issues notice in challenge to cancellation of GST registration, SCN internally inconsistent

  • In Favour of Not Applicable
  • Citation Number : TS-233-HC(DEL)-2021-GST
High Court

HC: Absent apprehension of running, allows bail to 68 year old accused of ITC fraud

  • In Favour of Petitioner
  • Citation Number : TS-232-HC(RAJ)-2021-GST