Rulings ( 4777 results )
High Court
HC: ECrL amount can be utilized towards 10% pre-deposit: Relies upon CBIC-Circular/ own precedent
Mar 22, 2024- In Favour of Not Applicable
- Citation Number : TS-748-HC(GUJ)-2023-GST
High Court
HC: No case being made out to exercise discretionary jurisdiction, dismisses writ
Mar 22, 2024- In Favour of Respondent
- Citation Number : TS-151-HC(MAD)-2024-GST
High Court
HC: Issues notice in plea challenging recovery notices to Director
Mar 22, 2024- In Favour of Not Applicable
- Citation Number : TS-152-HC(BOM)-2024-GST
High Court
HC: Remands for reconsideration of exemption eligibility after considering Notifications
Mar 22, 2024- In Favour of Not Applicable
- Citation Number : TS-155-HC(MAD)-2024-GST
High Court
HC: Quashes assessment order due to lower ITC claim than reflected in auto-populated GSTR-2A
Mar 22, 2024- In Favour of Not Applicable
- Citation Number : TS-154-HC(MAD)-2024-GST
High Court
HC: Remands due to contradiction between parties for GST Returns w.r.t. ITC reversal
Mar 22, 2024- In Favour of Petitioner
- Citation Number : TS-150-HC(MAD)-2024-GST
High Court
HC: Quashes assessment order citing no reason for rejecting assessee’s reply
Mar 22, 2024- In Favour of Petitioner
- Citation Number : TS-148-HC(MAD)-2024-GST
High Court
HC: Permits import of life-saving drug ‘Risdiplam’ without payment of GST
Mar 22, 2024- In Favour of Not Applicable
- Citation Number : TS-153-HC(KER)-2024-GST
High Court
HC: Quashes assessment for non-application of mind on SCN-reply explaining ITC claims
Mar 22, 2024- In Favour of Petitioner
- Citation Number : TS-149-HC(DEL)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Remands to AAR for deciding on pointers w.r.t treating FTWZ as a ‘Customs Bonded Warehouse’
Mar 20, 2024- In Favour of Appellant
- Citation Number : TS-747-AAAR(TN)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Remands for deciding afresh owing to non-sharing of DGGI’s letter about investigation
Mar 20, 2024- In Favour of Petitioner
- Citation Number : TS-746-AAAR(TN)-2023-GST
High Court
HC: Rules on interpreting disjunctive conjunction ‘or‘, mandate to grant 'personal hearing' opportunity; Allows writ
Mar 20, 2024- In Favour of Petitioner
- Citation Number : TS-147-HC(ALL)-2024-GST
High Court
HC: Assessing-Authority's ‘refusal’ to apply mind to rectification application "erroneous"; Allows Vivo-India's writ
Mar 20, 2024- In Favour of Petitioner
- Citation Number : TS-146-HC(ALL)-2024-GST
High Court
HC: Directs to intimate 24 hours prior to ‘any coercive action’
Mar 19, 2024- In Favour of Not Applicable
- Citation Number : TS-145-HC(BOM)-2024-GST
High Court
HC: Directs cancellation if GSTIN of successful bidder found fabricated after enquiry
Mar 19, 2024- In Favour of Respondent
- Citation Number : TS-144-HC(GAUH)-2024-GST
High Court
HC: Quashes denial of GST registration pursuant to NCLT’s acceptance of Resolution Plan
Mar 19, 2024- In Favour of Petitioner
- Citation Number : TS-143-HC(ALL)-2024-GST
Authority for Advance Ruling
AAR: Conversion of copper-scrap into winding-wire a ‘supply of goods’, not job-work service; RCM inapplicable
Mar 19, 2024- In Favour of Petitioner
- Citation Number : TS-744-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: ‘Car Seat’ cushion suspension wires & ‘steel hooks’ essential part of seat, taxable at 18% GST
Mar 19, 2024- In Favour of Petitioner
- Citation Number : TS-745-AAR(TN)-2023-GST
High Court
HC: Permits rectification of bonafide invoice filing errors in monthly returns where no revenue loss occurred
Mar 18, 2024- In Favour of Petitioner
- Citation Number : TS-142-HC(BOM)-2024-GST
High Court
HC: Non-compliance with timeline for issuing registration cancellation order 'directory' not 'mandatory'
Mar 18, 2024- In Favour of Respondent
- Citation Number : TS-141-HC(DEL)-2024-GST