Rulings ( 4777 results )

HC: Allows anticipatory bail granted to person accused of ITC fraud, directs compliance of conditions

  • In Favour of Respondent
  • Citation Number : TS-11-HC(DEL)-2024-GST

AAR: Recovery from employees towards canteen-service a supply; GST charged by CSP not creditable

  • In Favour of Respondent
  • Citation Number : TS-709-AAR(UTT)-2023-GST

HC: Declines to entertain writ jurisdiction absent fulfilment of settled parameters, directs appeal-filing

  • In Favour of Respondent
  • Citation Number : TS-708-HC(RAJ)-2023-GST

HC: Appeal limitation expiry on Sunday leading to delay not dilatory, within limitation

  • In Favour of Petitioner
  • Citation Number : TS-08-HC(RAJ)-2024-GST

HC: Grants interim-relief to rummy and fantasy cricket game online platform in Rs. 49 crores SCN

  • In Favour of Petitioner
  • Citation Number : TS-10-HC(P&H)-2024-GST

HC: Directs SGST-Department to keep SCN in abeyance given parallel proceedings pending before CGST-authority

  • In Favour of Not Applicable
  • Citation Number : TS-09-HC(CAL)-2024-GST

HC: Cancel registration retrospectively only when consequences 'intended and warranted', not mechanically for return non-filing

  • In Favour of Petitioner
  • Citation Number : TS-07-HC(DEL)-2024-GST

AAR: Roof Top Solar System falls out of ‘blocked credit’ periphery as a ‘Plant and Machinery’

  • In Favour of Applicant
  • Citation Number : TS-04-AAR(GUJ)-2024-GST

AAR: PSU supplying, for setting up natural gas-based ammonia urea complex not liable to TDS

  • In Favour of Petitioner
  • Citation Number : TS-06-AAR(TEL)-2024-GST

AAR: Amount taken from salary towards canteen facility constitutes ‘perquisites’ with ITC

  • In Favour of Petitioner
  • Citation Number : TS-706-AAR(GUJ)-2023-GST

HC: Bunching of SCNs for different FYs, impermissible; Directs splitting of notices for each year

  • In Favour of Petitioner
  • Citation Number : TS-707-HC(MAD)-2023-GST

AAR: Supply to IOCL on high-seas part of composite works-contract service; Cannot divide turnkey EPC-contract

  • In Favour of Petitioner
  • Citation Number : TS-05-AAR(GUJ)-2024-GST

HC: Sets-aside SCN issued without considering assessee's request to investigate supplier: Allows writ-appeal

  • In Favour of Appellant
  • Citation Number : TS-705-HC(CAL)-2023-GST

HC: ‘Voucher’ is ‘actionable claim’; Modifies AAR, AAAR over taxability at the point of issuance

  • In Favour of Petitioner
  • Citation Number : TS-704-HC(MAD)-2023-GST

SC: Copy of SC order in online gaming controversy; Hearing set for April 2

  • In Favour of Petitioner
  • Citation Number : TS-03-SC-2024-GST

HC: Following Amit Cotton Industries ratio, sets-aside refund denial on exports basis Circular

  • In Favour of Petitioner
  • Citation Number : TS-703-HC(GUJ)-2023-GST

HC: DGGI-Officer a 'proper officer' to issue summons; Notification assigning jurisdiction not ultra-vires

  • In Favour of Not Applicable
  • Citation Number : TS-02-HC(ALL)-2024-GST

HC: Directs to restore GST registration, follows co-ordinate bench dictum

  • In Favour of Petitioner
  • Citation Number : TS-702-HC(MAD)-2023-GST

HC: Quashes order cancelling registration sans supportive evidence, insufficient response time

  • In Favour of Petitioner
  • Citation Number : TS-700-HC(GUJ)-2023-GST

HC: Revenue can approach NCLT for recovery action against debtor during moratorium period

  • In Favour of Not Applicable
  • Citation Number : TS-698-HC(BOM)-2023-GST