Rulings ( 4730 results )

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HC: Overturns AAR,AAAR on ‘fusible interlining cotton fabrics’ classification with ‘visible’ plastic coating

Jun 28, 2024
  • In Favour of Not Applicable
  • Citation Number : TS-382-HC(GUJ)-2024-GST
High Court

HC: Citing requirement to give ‘opportunity’ for responding to SCN, quashes recovery

Jun 28, 2024
  • In Favour of Respondent
  • Citation Number : TS-381-HC(KAR)-2024-GST
High Court

HC: Taxing Power-Plant Ash transportation, a pure question of composite-vs-mixed supply; Intervenes at SCN stage

Jun 28, 2024
  • In Favour of Petitioner
  • Citation Number : TS-380-HC(JHAR)-2024-GST
High Court

HC: Modifies penalty for transport of imported machinery without EWB; Imposes cost for BG non-renewal

Jun 28, 2024
  • In Favour of Petitioner
  • Citation Number : TS-378-HC(BOM)-2024-GST
High Court

HC: Deposit in ECL an ‘advance-tax’, interest inapplicable thereon upto belated return-filing date

Jun 28, 2024
  • In Favour of Petitioner
  • Citation Number : TS-379-HC(GUJ)-2024-GST
High Court

HC: No deadline to file time extension application for recording invoices under transitional provisions

Jun 26, 2024
  • In Favour of Petitioner
  • Citation Number : TS-377-HC(BOM)-2024-GST
High Court

HC: No illegality in NAA-order directing DGAP to recompute profiteering; Dismisses theatre-owner's writ

Jun 26, 2024
  • In Favour of Petitioner
  • Citation Number : TS-376-HC(TEL)-2024-GST
High Court

HC: Grants interim relief to noticee against GST recovery

Jun 25, 2024
  • In Favour of Petitioner
  • Citation Number : TS-375-HC(GAUH)-2024-GST
High Court

HC: Sets aside demand owing to ‘hyper technical’ denial of personal hearing adjournment request

Jun 25, 2024
  • In Favour of Petitioner
  • Citation Number : TS-374-HC(KAR)-2024-GST
High Court

HC: Quashes GST registration-cancellation order issued in GST REG-31 instead of GST REG-17

Jun 25, 2024
  • In Favour of Petitioner
  • Citation Number : TS-373-HC(KER)-2024-GST
High Court

HC: Circular ‘independent’ of Exemption Notification relating to electricity distribution, not an ‘Explanation’

Jun 25, 2024
  • In Favour of Respondent
  • Citation Number : TS-372-HC(CAL)-2024-GST
High Court

HC: Citing Revenue’s failure to substantiate ‘PPSB Bed Sheet’ re-classification, directs IDS refund re-assessment

Jun 25, 2024
  • In Favour of Petitioner
  • Citation Number : TS-371-HC(CAL)-2024-GST
High Court

HC: Refund-denial by insisting on filing electronic application untenable; Circular contrary to Rules cannot prevail

Jun 25, 2024
  • In Favour of Petitioner
  • Citation Number : TS-370-HC(HP)-2024-GST
High Court

HC: Dismisses writ challenging non-uploading of Order/summary of Notice on common portal

Jun 24, 2024
  • In Favour of Respondent
  • Citation Number : TS-369-HC(GAUH)-2024-GST
Authority for Advance Ruling

AAR: Input Tax Credit on ‘any’ supply admissible to GTA on fulfilment of conditions

Jun 24, 2024
  • In Favour of Not Applicable
  • Citation Number : TS-359-AAR(OD)-2024-GST
Authority for Advance Ruling

AAR: Canteen and transport facility to permanent employees exempt from GST

Jun 24, 2024
  • In Favour of Petitioner
  • Citation Number : TS-368-AAR(GUJ)-2024-GST
Authority for Advance Ruling

AAR: Exempts GST on canteen facility, allows ITC to the extent of ‘basic cost’

Jun 24, 2024
  • In Favour of Petitioner
  • Citation Number : TS-367-AAR(GUJ)-2024-GST
High Court

HC: Grants pre-arrest bail to TDP leader in ITC ‘fraud’ allegation; Cites no investigation impediment

Jun 22, 2024
  • In Favour of Petitioner
  • Citation Number : TS-366-HC(AP)-2024-GST
High Court

HC: Sets-aside denial of 'Budgetary Support Scheme' benefit to Ultra Tech Cement; Remits matter

Jun 21, 2024
  • In Favour of Petitioner
  • Citation Number : TS-365-HC(HP)-2024-GST
High Court

HC: Kerala HC stays Single Judge’s judgment on ‘Parota’ classification, tax rate

Jun 20, 2024
  • In Favour of Respondent
  • Citation Number : TS-364-HC(KER)-2024-GST