Rulings ( 4777 results )

HC: Non-consideration of extension application for reply ‘colorable exercise of power’

  • In Favour of Petitioner
  • Citation Number : TS-121-HC(CAL)-2024-GST

HC: Quashes penalty; Wrong mentioning of 4-digit invoice no. in E-way bill ‘minor’ error

  • In Favour of Petitioner
  • Citation Number : TS-122-HC(ALL)-2024-GST

HC: Revenue obliged to consider assessee's extension application for filing reply; Allows writ

  • In Favour of Petitioner
  • Citation Number : TS-120-HC(CAL)-2024-GST

HC: Quashes GST-demand basis pan-India revenue and expenditure figures from P&L Account; Remands matter

  • In Favour of Petitioner
  • Citation Number : TS-119-HC(MAD)-2024-GST

AAR: Renting services of transport vehicles to State Road Transport Corp. exempt

  • In Favour of Petitioner
  • Citation Number : TS-741-AAR(KER)-2023-GST

AAR: Ticket Charges exclusively collected for admission to Farm Carnival, exempt

  • In Favour of Applicant
  • Citation Number : TS-740-AAR(KER)-2023-GST

HC: Permits release of seized goods upon depositing 200% of tax imposable

  • In Favour of Respondent
  • Citation Number : TS-118-HC(ALL)-2024-GST

HC: Quashes assessment against Future General India Insurance Co. for ‘patent errors’

  • In Favour of Petitioner
  • Citation Number : TS-117-HC(MAD)-2024-GST

HC: Restores GST registration with retrospective effect; Outlines criteria for cancellation

  • In Favour of Petitioner
  • Citation Number : TS-116-HC(DEL)-2024-GST

HC: Quashes demands imposed without consideration of SCN reply, remands matter

  • In Favour of Petitioner
  • Citation Number : TS-115-HC(DEL)-2024-GST

HC: Quashes penalty for non-extension of E-way bill considering slow movement due to faulty engine

  • In Favour of Petitioner
  • Citation Number : TS-110-HC(ALL)-2024-GST

HC: Restores GST registration quashing order of cancellation

  • In Favour of Petitioner
  • Citation Number : TS-111-HC(DEL)-2024-GST

AAR: Credit on 'Licence Fee Recovery' for petrol-pump/equipment leasing eligible in proportion to taxable supplies

  • In Favour of Petitioner
  • Citation Number : TS-739-AAR(KER)-2023-GST

AAR: Rules on rate of tax on construction services for affordable residential apartments

  • In Favour of Petitioner
  • Citation Number : TS-738-AAR(KER)-2023-GST

AAR: Supply of electricity generated from solar panels to institutional customers through KSEB’s transmission lines exempt

  • In Favour of Applicant
  • Citation Number : TS-737-AAR(KER)-2023-GST

AAR: EPC/BOQ work-contract signed predominantly for Airport construction cannot be split artificially for claiming ITC

  • In Favour of Petitioner
  • Citation Number : TS-736-AAR(KER)-2023-GST

HC: Quashes SCN/Order rejecting refund without quoting DIN; Remands matter to 'personal hearing' stage

  • In Favour of Petitioner
  • Citation Number : TS-114-HC(JHAR)-2024-GST

AAR: Additional Skill Acquisition Programme in Kerala not exempt from GST

  • In Favour of Petitioner
  • Citation Number : TS-735-AAR(KER)-2023-GST

AAR: 18% GST on construction services for development of Cultural Complex under Kerala State Film Development Corporation

  • In Favour of Applicant
  • Citation Number : TS-734-AAR(KER)-2023-GST

AAR: Additional consideration received for goods/services supplied in discharge of warranty obligation taxable

  • In Favour of Petitioner
  • Citation Number : TS-733-AAR(KER)-2023-GST