Rulings ( 4730 results )
High Court
HC: Quashes confirmation of demand despite reversal of wrongly availed ITC in GSTR-3B
Apr 05, 2024- In Favour of Petitioner
- Citation Number : TS-184-HC(MAD)-2024-GST
High Court
HC: GSTIN cannot be cancelled retrospectively ‘merely’ because of non-filing of GST returns
Apr 05, 2024- In Favour of Petitioner
- Citation Number : TS-186-HC(DEL)-2024-GST
High Court
HC: Remands matter for adjudication afresh owing to breach of natural justice principles
Apr 05, 2024- In Favour of Petitioner
- Citation Number : TS-183-HC(BOM)-2024-GST
High Court
HC: GST Act contemplates pre-adjudication notice via ‘intimation’ in DRC-01A
Apr 05, 2024- In Favour of Petitioner
- Citation Number : TS-187-HC(TRI)-2024-GST
High Court
HC: Permits filing application for revocation of GST registration cancellation beyond limitation; Favours 'liberal approach'
Apr 05, 2024- In Favour of Petitioner
- Citation Number : TS-182-HC(JHAR)-2024-GST
High Court
HC: Allows application-filing for revocation of GST registration beyond limitation period
Apr 05, 2024- In Favour of Petitioner
- Citation Number : TS-181-HC(JHAR)-2024-GST
High Court
HC: No 'hostile-discrimination' in denying ITC to recovery-agents of NBFC where tax-payable under RCM
Apr 05, 2024- In Favour of Respondent
- Citation Number : TS-180-HC(DEL)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Infrastructure facilities under EPC contract with Vedanta constitutes as ‘Construction Service’
Apr 04, 2024- In Favour of Not Available
- Citation Number : TS-750-AAAR(RAJ)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Remands matter for deciding whether ‘Recipient’ can seek advance ruling
Apr 04, 2024- In Favour of Petitioner
- Citation Number : TS-179-AAAR(RAJ)-2024-GST
High Court
HC: Quashes order passed without considering PepsiCo's preliminary objections; Highlights 'quasi-judicial adjudication' principles
Apr 04, 2024- In Favour of Petitioner
- Citation Number : TS-178-HC(BOM)-2024-GST
High Court
HC: Directs Revenue to review rectification application for mistakenly claimed IGST credit under wrong head
Apr 04, 2024- In Favour of Petitioner
- Citation Number : TS-177-HC(KER)-2024-GST
High Court
HC: Grants pre-arrest bail with conditions considering ‘similar’ facts as Sapna Jain case
Apr 04, 2024- In Favour of Petitioner
- Citation Number : TS-176-HC(TEL)-2024-GST
High Court
HC: Stays recovery of GST on Mining Lease / Royalty, until decision by SC's Nine-Judge Constitution Bench
Apr 04, 2024- In Favour of Not Applicable
- Citation Number : TS-175-HC(MAD)-2024-GST
High Court
HC: Modifies GST registration cancellation order for completing supplies to BHEL
Apr 02, 2024- In Favour of Petitioner
- Citation Number : TS-174-HC(DEL)-2024-GST
High Court
HC: Grants opportunity to explain GSTR-3B & 2A mismatch
Apr 02, 2024- In Favour of Respondent
- Citation Number : TS-173-HC(MAD)-2024-GST
High Court
HC: Rejecting bondafide mistake plea, upholds ITC disallowance
Apr 02, 2024- In Favour of Respondent
- Citation Number : TS-172-HC(KER)-2024-GST
High Court
HC: Permits documents explaining disparity between taxable turnover in Form 26AS and GSTR-3B
Apr 02, 2024- In Favour of Petitioner
- Citation Number : TS-171-HC(MAD)-2024-GST
High Court
HC: Directs reconsideration of assessee’s explanation qua discrepancies between GSTR-1 & 3B
Apr 02, 2024- In Favour of Petitioner
- Citation Number : TS-170-HC(MAD)-2024-GST
High Court
HC: Quashes assessment order passed without SCN reply, subject to 10% remittance of tax-demand
Apr 02, 2024- In Favour of Petitioner
- Citation Number : TS-169-HC(MAD)-2024-GST
High Court
HC: Absent explanation from assessee about GSTR 3B & 2A returns, quashes ITC denial
Apr 02, 2024- In Favour of Petitioner
- Citation Number : TS-167-HC(KER)-2024-GST