Rulings ( 5102 results )

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HC: Interest collected by chit-fund company from defaulting subscribers not liable to GST

Nov 19, 2024
  • In Favour of Not Applicable
  • Citation Number : TS-757-HC(KER)-2024-GST
High Court

HC: Grants interim protection against recovery pursuant to assessment order

Nov 19, 2024
  • In Favour of Petitioner
  • Citation Number : TS-756-HC(ORI)-2024-GST
High Court

HC: Rules on GST and IPC applicability where offences are punishable under both enactments

Nov 19, 2024
  • In Favour of Petitioner
  • Citation Number : TS-755-HC(P&H)-2024-GST
High Court

HC: Citing ‘not guilty until proven’, constitutional rights of accused, grants regular bail

Nov 19, 2024
  • In Favour of Petitioner
  • Citation Number : TS-753-HC(P&H)-2024-GST
High Court

HC: Directs to file reply to show cause notice, declines to entertain writ petition

Nov 19, 2024
  • In Favour of Respondent
  • Citation Number : TS-754-HC(BOM)-2024-GST
High Court

HC: No bar in conducting audit u/s 65 post registration cancellation; Dismisses writ

Nov 19, 2024
  • In Favour of Petitioner
  • Citation Number : TS-751-HC(BOM)-2024-GST
High Court

HC: HC: Validates audit proceedings against canceled GST Registrant

Nov 19, 2024
  • In Favour of Respondent
  • Citation Number : TS-752-HC(RAJ)-2024-GST
High Court

HC: Quashes Circular deeming Rule 89(5) amendment as prospective; Benefit available to refund made within 2 years

Nov 19, 2024
  • In Favour of Petitioner
  • Citation Number : TS-750-HC(GUJ)-2024-GST
Authority for Advance Ruling

AAR: Antioxidant Water with Betel Leaf & Menthol classifiable as 'Flavoured Water', not Fruit-Juice/Pulp

Nov 19, 2024
  • In Favour of Respondent
  • Citation Number : TS-749-AAR(TN)-2024-GST
High Court

HC: Allows ITC on demo cars to BMW India; Relies on CBIC Circular; Overturns AAAR

Nov 18, 2024
  • In Favour of Not Applicable
  • Citation Number : TS-748-HC(P and H)-2024-GST
High Court

HC: Grants exporter interest on delayed-refund despite red-flagged status; Cites investigation delay

Nov 18, 2024
  • In Favour of Petitioner
  • Citation Number : TS-747-HC(BOM)-2024-GST
High Court

HC: Grants opportunity to explain mismatch between GSTR-3B, GSTR-2A, GSTR-2B

Nov 15, 2024
  • In Favour of Petitioner
  • Citation Number : TS-746-HC(MAD)-2024-GST
High Court

HC: Non-generation of E-way bill due to slow internet during interception not a ground for seizure

Nov 15, 2024
  • In Favour of Petitioner
  • Citation Number : TS-745-HC(ALL)-2024-GST
High Court

HC: Quashes registration cancellation noticing taxpayer ‘actually’ functioning at existing principal place of business

Nov 15, 2024
  • In Favour of Petitioner
  • Citation Number : TS-744-HC(KAR)-2024-GST
High Court

HC: System-generated provisional acknowledgement of appeal reflects proof of payment of pre-deposit

Nov 15, 2024
  • In Favour of Petitioner
  • Citation Number : TS-743-HC(BOM)-2024-GST
High Court

HC: Quashes order rejecting appeal for want of certified copy of order; Amendment ‘clarificatory’

Nov 15, 2024
  • In Favour of Not Applicable
  • Citation Number : TS-742-HC(GUJ)-2024-GST
High Court

HC: Appeal rejection for non-submission of certified copy of order ‘regressive’, ‘needless arachaism’

Nov 15, 2024
  • In Favour of Not Applicable
  • Citation Number : TS-741-HC(GUJ)-2024-GST
High Court

HC: L&T-IHI Consortium eligible to ITC on advance received for ‘Atal Setu’ project; Cites peculiar situation

Nov 15, 2024
  • In Favour of Petitioner
  • Citation Number : TS-740-HC(BOM)-2024-GST
High Court

HC: Quashes stay on refund by Revisional Authority sans ‘correlation’ with improper ITC allegation

Nov 14, 2024
  • In Favour of Not Applicable
  • Citation Number : TS-739-HC(DEL)-2024-GST
Supreme Court

SC: Dismisses Assessee's SLP against transfer of GST investigations to single agency

Nov 14, 2024
  • In Favour of Not Applicable
  • Citation Number : TS-738-SC-2024-GST