Rulings ( 4777 results )

HC: Non-furnishing GSTIN initially not a ground for exemption denial to Govt. helicopter pilots trainer

  • In Favour of Petitioner
  • Citation Number : TS-699-HC(KAR)-2023-GST

HC: Petition challenging provisional attachment of bank account ‘maintainable’ owing to territorial jurisdiction

  • In Favour of Petitioner
  • Citation Number : TS-701-HC(CAL)-2023-GST

HC: Reprimands Revenue for overlooking CGST Rules & Circular while demanding payback of ITC-refund

  • In Favour of Petitioner
  • Citation Number : TS-697-HC(BOM)-2023-GST

HC: Limitation period prescribed to file returns post best-judgment assessment 'directory in nature'

  • In Favour of Petitioner
  • Citation Number : TS-694-HC(MAD)-2023-GST

HC: Quashes GST registration-cancellation absent reasons; Directs fresh SCN issuance

  • In Favour of Petitioner
  • Citation Number : TS-695-HC(BOM)-2023-GST

HC: Typographical error in E-Way Bill cannot invite penalty absent intent to evade tax

  • In Favour of Petitioner
  • Citation Number : TS-01-HC(ALL)-2024-GST

SC: SC issues notice to FinMin regarding option to revise return on Portal

  • In Favour of Petitioner
  • Citation Number : TS-693-SC-2023-GST

SC: Modifies HC order, reduces penalty imposed for consigment transported without valid E-Way-Bill

  • In Favour of Respondent
  • Citation Number : TS-692-SC-2023-GST

HC: Upholds tax and penalty imposition on goods transported sans valid e-way bill

  • In Favour of Respondent
  • Citation Number : TS-747-HC(CAL)-2022-GST

HC: Quashes order seeking Bank Guarantee by way of solvent security contrary to Authority's direction

  • In Favour of Petitioner
  • Citation Number : TS-691-HC(RAJ)-2023-GST

AAR: Rejects advance ruling application sans product composition, lab report

  • In Favour of Not Applicable
  • Citation Number : TS-690-AAR(RAJ)-2023-GST

AAR: Rules on admissibility of advance ruling application by land developer

  • In Favour of Respondent
  • Citation Number : TS-689-AAR(UP)-2023-GST

AAR: Jaipur Development Authority falls under 'Governmental Authority', NIL rate inapplicable on works

  • In Favour of Respondent
  • Citation Number : TS-688-AAR(RAJ)-2023-GST

AAR: Rules on applicable tax-rate on advances received towards works executed for Aligarh Smart City project

  • In Favour of Respondent
  • Citation Number : TS-687-AAR(UP)-2023-GST

HC: Pre-deposit of disputed amount does not envisage interest, fine, penalty but only tax

  • In Favour of Not Applicable
  • Citation Number : TS-686-HC(KAR)-2023-GST

HC: Discretion to cancel registration from retrospective date requires 'objective criteria'; Approves backdated cancellation

  • In Favour of Not Available
  • Citation Number : TS-684-HC(DEL)-2023-GST

HC: Quashes GST registration cancellation order, directs allowing Assessee to file mandatory returns

  • In Favour of Petitioner
  • Citation Number : TS-683-HC(MAD)-2023-GST

HC: Quashes assessment order due to inadequate reply time given to assessee; Remands matter

  • In Favour of Petitioner
  • Citation Number : TS-682-HC(KER)-2023-GST

HC: Directs to restore registration after carrying out ‘physical verification’ of current place of business

  • In Favour of Petitioner
  • Citation Number : TS-678-HC(DEL)-2023-GST

AAR: ‘Community Hall’ construction for Government Entity liable to GST at 18% w.e.f. Jan’ 22

  • In Favour of Not Available
  • Citation Number : TS-681-AAR(RAJ)-2023-GST