Rulings ( 4777 results )
High Court
HC: Allows transition of ‘purchase tax’ into GST; Remands for re-doing assessment after adjusting VAT-TDS
Mar 06, 2024- In Favour of Petitioner
- Citation Number : TS-113-HC(MAD)-2024-GST
High Court
HC: Disposes writ petition directing expeditious disposal in view of SC decision in Canon India
Mar 06, 2024- In Favour of Petitioner
- Citation Number : TS-732-HC(BOM)-2023-GST
High Court
HC: Directs to expedite adjudication of SCN for IGST recovery on water purifier
Mar 06, 2024- In Favour of Petitioner
- Citation Number : TS-112-HC(BOM)-2024-GST
High Court
HC: Payment of tax with interest before SCN is ‘deemed conclusion’ of GST proceedings
Mar 05, 2024- In Favour of Petitioner
- Citation Number : TS-109-HC(TEL)-2024-GST
High Court
HC: Denies absolute-stay on demand against HUL basis failure to produce ITC-reversal proof
Mar 05, 2024- In Favour of Petitioner
- Citation Number : TS-108-HC(RAJ)-2024-GST
High Court
HC: Copy of order on ISDs entitlement to transition undistributed credit, seeks GST Council’s assistance
Mar 04, 2024- In Favour of Petitioner
- Citation Number : TS-107-HC(BOM)-2024-GST
High Court
HC: Disposes writ challenging SCN w.r.t. motor-parts classification; Assessing Authority duty-bound to consider material placed
Mar 04, 2024- In Favour of Petitioner
- Citation Number : TS-104-HC(MAD)-2024-GST
Authority for Advance Ruling
AAR: E-Commerce Operator providing platform for gold distribution liable to collect TCS
Mar 04, 2024- In Favour of Applicant
- Citation Number : TS-106-AAR(KAR)-2024-GST
Authority for Advance Ruling
AAR: Pre-packaged and labelled rice for domestic sale or export, attracts GST
Mar 04, 2024- In Favour of Applicant
- Citation Number : TS-105-AAR(AP)-2024-GST
Authority for Advance Ruling
AAR: No credit eligible of IGST paid post discovery of goods misclassification during audit
Mar 04, 2024- In Favour of Respondent
- Citation Number : TS-731-AAR(TN)-2023-GST
High Court
HC: Delhi HC stays summary of SCN adjudication amid allegations of incompliance
Mar 04, 2024- In Favour of Petitioner
- Citation Number : TS-103-HC(DEL)-2024-GST
High Court
HC: Allows regular bail, overturns Sessions Court’s dismissal considering ‘nature’, ‘gravity’, ‘role’ of allegations
Mar 04, 2024- In Favour of Petitioner
- Citation Number : TS-102-HC(GUJ)-2024-GST
High Court
HC: Quashes assessment order rejecting ITC claim solely for non-reflection in GSTR-3B
Mar 01, 2024- In Favour of Petitioner
- Citation Number : TS-101-HC(MAD)-2024-GST
High Court
HC: Remits matter for re-adjudication of show cause notice, issues guidelines for proper officer
Mar 01, 2024- In Favour of Petitioner
- Citation Number : TS-97-HC(DEL)-2024-GST
High Court
HC: Quashes penalty for E-way bill expiry, follows Axpress Logistics, Globe Panel
Mar 01, 2024- In Favour of Petitioner
- Citation Number : TS-99-HC(ALL)-2024-GST
High Court
HC: GST registration-cancellation order effective from SCN issuance, not retrospectively
Mar 01, 2024- In Favour of Petitioner
- Citation Number : TS-96-HC(DEL)-2024-GST
High Court
HC: Quashes GST registration cancellation order for ex-facie non application of mind
Mar 01, 2024- In Favour of Petitioner
- Citation Number : TS-98-HC(DEL)-2024-GST
High Court
HC: Rules on importer’s entitlement to IGST-refund on ‘ocean freight’ as levy remains ‘unconstitutional’
Mar 01, 2024- In Favour of Petitioner
- Citation Number : TS-95-HC(GUJ)-2024-GST
High Court
HC: Citing ‘vice of non-application of mind’, quashes AO classifying ‘Harpic’/‘Lizol’ under 28% slab
Feb 29, 2024- In Favour of Not Applicable
- Citation Number : TS-94-HC(MAD)-2024-GST
High Court
HC: No penalty for carrying e-invoice without signature absent challenge to EWB-authenticity
Feb 28, 2024- In Favour of Petitioner
- Citation Number : TS-730-HC(ALL)-2023-GST