Rulings ( 4730 results )
High Court
HC: Directs to restore GST registration on filing of return, payment of taxes
Jun 18, 2024- In Favour of Petitioner
- Citation Number : TS-363-HC(CAL)-2024-GST
High Court
HC: ‘No relief’ to amend/rectify GST returns in view of alternative remedy of appeal
Jun 18, 2024- In Favour of Respondent
- Citation Number : TS-361-HC(CAL)-2024-GST
High Court
HC: Grants ‘one more’ opportunity to purchasing dealer to prove ‘movement of goods’
Jun 18, 2024- In Favour of Not Applicable
- Citation Number : TS-362-HC(CAL)-2024-GST
High Court
HC: Sets aside assessment order for application of ‘wrong’ Notification
Jun 18, 2024- In Favour of Respondent
- Citation Number : TS-360-HC(MAD)-2024-GST
High Court
HC: Assessing Authority to verify sales return under GST basis ‘all’ credit notes
Jun 14, 2024- In Favour of Petitioner
- Citation Number : TS-355-HC(KER)-2024-GST
High Court
HC: Quashes denial of ITC for payments to statutory auditors, recharge coupon transactions
Jun 14, 2024- In Favour of Respondent
- Citation Number : TS-358-HC(MAD)-2024-GST
High Court
HC: Turns down challenge to audit citing ‘no restriction’ on any other subject matter
Jun 14, 2024- In Favour of Respondent
- Citation Number : TS-357-HC(MAD)-2024-GST
High Court
HC: Quashes demand citing authorization for inspection, search, seizure an ‘afterthought’, ‘illegal’
Jun 14, 2024- In Favour of Respondent
- Citation Number : TS-356-HC(ALL)-2024-GST
High Court
HC: Excess duty paid from CENVAT account should be refunded in cash, not re-credited
Jun 13, 2024- In Favour of Petitioner
- Citation Number : TS-354-HC(BOM)-2024-GST
High Court
HC: Urges Advocates to ensure Court's dignity while drafting review petition; Deprecates disrespectful allegation
Jun 13, 2024- In Favour of Respondent
- Citation Number : TS-353-HC(ALL)-2024-GST
High Court
HC: Cannot question ‘correctness’ of invocation of extended limitation-period via writ
Jun 11, 2024- In Favour of Respondent
- Citation Number : TS-352-HC(CAL)-2024-GST
High Court
HC: Quashes appellate order creating tax demand inspite of ‘non-satisfaction’ of s. 74 ingredients
Jun 11, 2024- In Favour of Petitioner
- Citation Number : TS-346-HC(MAD)-2024-GST
High Court
HC: Finding non-responsiveness ‘genuine’, grants ‘one’ opportunity to respond to SCN
Jun 11, 2024- In Favour of Petitioner
- Citation Number : TS-351-HC(DEL)-2024-GST
High Court
HC: Quashes assessment orders against developer subject to deposit of 5% tax demand
Jun 11, 2024- In Favour of Petitioner
- Citation Number : TS-350-HC(MAD)-2024-GST
High Court
HC: Grants stay on demand premised on DRC-01, unsigned documents on GST portal
Jun 11, 2024- In Favour of Petitioner
- Citation Number : TS-349-HC(GAUH)-2024-GST
High Court
HC: Grants bail considering ‘non-availability’ of device for fake firms creation
Jun 11, 2024- In Favour of Petitioner
- Citation Number : TS-347-HC(ALL)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Remits matter to AAR for re-considering taxability of subsidized deductions for employee-meals on 'merits'
Jun 11, 2024- In Favour of Not Applicable
- Citation Number : TS-348-AAAR(RAJ)-2024-GST
Authority for Advance Ruling
AAR: ‘Seed mix’ taxable at 5% GST; Goes by ‘essential character’ for classification
Jun 07, 2024- In Favour of Not Applicable
- Citation Number : TS-345-AAR(GUJ)-2024-GST
Authority for Advance Ruling
AAR: ITC inadmissible on Rotary Car Parking System, a ‘civil structure’
Jun 07, 2024- In Favour of Not Applicable
- Citation Number : TS-344-AAR(TN)-2024-GST
High Court
HC: Grants 30-days window to claim ITC not taken for initial rollout challenges; Dismisses challenge to Section 16(2)(c), 16(4)
Jun 06, 2024- In Favour of Petitioner
- Citation Number : TS-343-HC(KER)-2024-GST