Rulings ( 4579 results )

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HC: Allows payment of interest liability in instalments

Apr 26, 2024
  • In Favour of Petitioner
  • Citation Number : TS-235-HC(MAD)-2024-GST
High Court

HC: Rules on carry forward of excess tax paid as per self-assessment

Apr 26, 2024
  • In Favour of Petitioner
  • Citation Number : TS-234-HC(MAD)-2024-GST
High Court

HC: Bank cannot restrict bank-account operation; ‘Life of Provisional attachment one year’

Apr 26, 2024
  • In Favour of Petitioner
  • Citation Number : TS-232-HC(DEL)-2024-GST
High Court

HC: Quashes demand on Dish TV, remands back to Proper Officer for re-adjudication

Apr 26, 2024
  • In Favour of Petitioner
  • Citation Number : TS-233-HC(DEL)-2024-GST
High Court

HC: Allows interest on refund of unutilized ITC lying in ECrL; Raps AO for suo-moto revision

Apr 26, 2024
  • In Favour of Petitioner
  • Citation Number : TS-231-HC(GUJ)-2024-GST
High Court

HC: Citing manner of adjudication as 'not objective', 'pre-determinative', directs treating 'Order' as SCN

Apr 25, 2024
  • In Favour of Petitioner
  • Citation Number : TS-230-HC(MAD)-2024-GST
High Court

HC: Quashes rejection of refund of tax deposited under incorrect head ignoring CBIC Circular

Apr 25, 2024
  • In Favour of Petitioner
  • Citation Number : TS-229-HC(DEL)-2024-GST
High Court

HC: Relegates to avail alternate remedy under GST

Apr 23, 2024
  • In Favour of Not Applicable
  • Citation Number : TS-228-HC(KER)-2024-GST
High Court

HC: Non-consideration of documents leading to transitional credit denial no ground under Article 226/227

Apr 23, 2024
  • In Favour of Not Applicable
  • Citation Number : TS-227-HC(KER)-2024-GST
High Court

HC: Modifies GST registration cancellation order with retrospective effect

Apr 23, 2024
  • In Favour of Not Applicable
  • Citation Number : TS-226-HC(DEL)-2024-GST
High Court

HC: Directs fresh assessment order owing to non-furnishing of SCN reply due to Michaung

Apr 23, 2024
  • In Favour of Not Applicable
  • Citation Number : TS-225-HC(MAD)-2024-GST
High Court

HC: Stays proceedings for alleged erroneous refund of ITC

Apr 23, 2024
  • In Favour of Not Applicable
  • Citation Number : TS-224-HC(RAJ)-2024-GST
High Court

HC: Denying delay condonation before filing revocation application without hearing assessee violates statutory scheme

Apr 23, 2024
  • In Favour of Petitioner
  • Citation Number : TS-223-HC(KER)-2024-GST
High Court

HC: Sets aside ‘non-reasoned’ GST registration-cancellation order

Apr 23, 2024
  • In Favour of Petitioner
  • Citation Number : TS-215-HC(ALL)-2024-GST
High Court

HC: SCN prior to rejection of compounding application amounts to ‘complete’ violation of Scheme

Apr 23, 2024
  • In Favour of Petitioner
  • Citation Number : TS-222-HC(KER)-2024-GST
High Court

HC: Directs activation of GSTN from retrospective date considering portal glitch in mapping correct PAN

Apr 22, 2024
  • In Favour of Petitioner
  • Citation Number : TS-221-HC(GUJ)-2024-GST
High Court

HC: Sets-aside order of Single Judge requiring 20% pre-deposit of disputed interest amount

Apr 22, 2024
  • In Favour of Appellant
  • Citation Number : TS-220-HC(CAL)-2024-GST
Authority for Advance Ruling

AAR: Rules on taxability of insulating bare M.S. Pipes undertaken on job-work basis for registered/unregistered customers

Apr 22, 2024
  • In Favour of Respondent
  • Citation Number : TS-218-AAR(GUJ)-2024-GST
Authority for Advance Ruling

AAR: Provision of online subscription based clinical database to AIIMS taxable under reverse charge

Apr 22, 2024
  • In Favour of Respondent
  • Citation Number : TS-219-AAR(KAR)-2024-GST
Authority for Advance Ruling

AAR: SEZ-unit not liable to GST under RCM for GTA, legal, security services procured from DTA

Apr 22, 2024
  • In Favour of Applicant
  • Citation Number : TS-217-AAR(GUJ)-2024-GST