Rulings ( 4777 results )
Authority for Advance Ruling
AAR: Ancillary charges collected by DISCOMs not naturally-bundled with electricity-supply, attracts 18% GST
Mar 18, 2024- In Favour of Applicant
- Citation Number : TS-743-AAR(TN)-2023-GST
High Court
HC: Only ‘seriousness of offence’ cannot deprive legitimate right to be released pending trial
Mar 18, 2024- In Favour of Petitioner
- Citation Number : TS-140-HC(GUJ)-2024-GST
High Court
HC: Citing alternate-remedy existence, dismisses writ challenging SCNs raising demand on cigarette manufacturing
Mar 18, 2024- In Favour of Not Applicable
- Citation Number : TS-139-HC(MP)-2024-GST
High Court
HC: Quashes Assessment Order absent discussion, findings on taxpayer's reply
Mar 15, 2024- In Favour of Petitioner
- Citation Number : TS-134-HC(MAD)-2024-GST
High Court
HC: GST registration cancellation order enforceable from date of passing away
Mar 15, 2024- In Favour of Petitioner
- Citation Number : TS-135-HC(DEL)-2024-GST
High Court
HC: Online appeal filing date to be ‘always taken’ while condoning delay
Mar 15, 2024- In Favour of Petitioner
- Citation Number : TS-133-HC(DEL)-2024-GST
High Court
HC: Restrains coercive steps against Puneeth Kothapa in evasion case
Mar 15, 2024- In Favour of Petitioner
- Citation Number : TS-138-HC(AP)-2024-GST
High Court
HC: Limitation period for recording invoice to claim transitional credit computable excluding appointed-date
Mar 15, 2024- In Favour of Petitioner
- Citation Number : TS-137-HC(GAUH)-2024-GST
High Court
HC: Constitutional-Court duty-bound to decide vires of statutory provision/circular; Remands matter to Single-Judge
Mar 15, 2024- In Favour of Petitioner
- Citation Number : TS-136-HC(CAL)-2024-GST
Authority for Advance Ruling
AAR: ITC unavailable on cement, steel, architect-services used for Godown construction meant for commercial-renting
Mar 15, 2024- In Favour of Respondent
- Citation Number : TS-742-AAR(TN)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Cannot condone 920 days delay; Embarks on powers of ‘Appellate Authority’
Mar 14, 2024- In Favour of Appellant
- Citation Number : TS-132-AAAR(TN)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Members differ over classification of Jac Olivol Oil as ‘medicament’
Mar 14, 2024- In Favour of Not Applicable
- Citation Number : TS-131-AAAR(WB)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Admits appeal over 'two-wheeler seat covers' classification; Condones 21 days delay
Mar 14, 2024- In Favour of Appellant
- Citation Number : TS-130-AAAR(TN)-2024-GST
High Court
HC: Declines to interfere with prohibitory order absent assessee seeking recourse to provisional release
Mar 13, 2024- In Favour of Petitioner
- Citation Number : TS-129-HC(CAL)-2024-GST
High Court
HC: Laments Revenue's 'inconsistent' approach in 'arbitrary' withholding of Samsung India's refund claim
Mar 13, 2024- In Favour of Petitioner
- Citation Number : TS-128-HC(ALL)-2024-GST
Appellate Authority for Advance Ruling
AAAR: 'Fair Price Shop' selling Kerosene Oil to ration-card holders not liable to GST: Reverses AAR-order
Mar 13, 2024- In Favour of Appellant
- Citation Number : TS-127-AAAR(WB)-2024-GST
High Court
HC: Restores GST Registration subject to filing returns prior to the cancellation
Mar 12, 2024- In Favour of Not Applicable
- Citation Number : TS-126-HC(MAD)-2024-GST
High Court
HC: Rules on cancellation of GST registration for non-furnishing of returns
Mar 12, 2024- In Favour of Petitioner
- Citation Number : TS-125-HC(TEL)-2024-GST
High Court
HC: Directs to facilitate TRAN-1 and TRAN-2 filing for rectification of mistakes
Mar 12, 2024- In Favour of Petitioner
- Citation Number : TS-124-HC(CAL)-2024-GST
High Court
HC: Citing lack of clarity in SCN, quashes order cancelling GST registration
Mar 12, 2024- In Favour of Not Applicable
- Citation Number : TS-123-HC(MAD)-2024-GST