Rulings ( 4777 results )
High Court
HC: Dismisses writ against order holding ITC inadmissible, cites availability of alternative remedy
Oct 20, 2023- In Favour of Respondent
- Citation Number : TS-536-HC(ALL)-2023-GST
High Court
HC: Quashes order passed without granting personal hearing opportunity, follows Moline Traders
Oct 20, 2023- In Favour of Applicant
- Citation Number : TS-535-HC(ALL)-2023-GST
Authority for Advance Ruling
AAR: Water generated by processing effluent water is ordinary water, eligible for exemption
Oct 19, 2023- In Favour of Applicant
- Citation Number : TS-533-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: Treated water generated by processing effluent water is ordinary water, eligible for exemption
Oct 19, 2023- In Favour of Applicant
- Citation Number : TS-532-AAR(TN)-2023-GST
High Court
HC: STO empowered to pass ITC-blocking order under CGST; Rejects writ
Oct 19, 2023- In Favour of Petitioner
- Citation Number : TS-534-HC(BOM)-2023-GST
High Court
HC: Writ challenging ITC-denial cannot be entertained where assessee gave-up right to prove claim
Oct 18, 2023- In Favour of Respondent
- Citation Number : TS-531-HC(KER)-2023-GST
High Court
HC: Statute doesn't forbid case consolidation when two agencies concurrently initiate investigations
Oct 17, 2023- In Favour of Respondent
- Citation Number : TS-530-HC(DEL)-2023-GST
High Court
HC: Quashes order disallowing Assessee’s claim for ITC, remits matter for reconsideration
Oct 16, 2023- In Favour of Petitioner
- Citation Number : TS-524-HC(KER)-2023-GST
High Court
HC: Permits registration restoration considering non-filing of return due to unavoidable circumstances
Oct 16, 2023- In Favour of Respondent
- Citation Number : TS-527-HC(ALL)-2023-GST
High Court
HC: Turns down prayer for invoice revision/correction w.r.t. tax head; Transaction with Railways cannot regulate tax liability
Oct 16, 2023- In Favour of Respondent
- Citation Number : TS-529-HC(PAT)-2023-GST
High Court
HC: Stays recovery amount and any steps; Follows Saj Food Products
Oct 16, 2023- In Favour of Respondent
- Citation Number : TS-528-HC(PAT)-2023-GST
High Court
HC: Allows bail in absence of proceedings initiation under GST over illegal ITC availment
Oct 16, 2023- In Favour of Respondent
- Citation Number : TS-526-HC(GUJ)-2023-GST
High Court
HC: Quashes denial of ITC-refund under IDS to footwear manufacturer basis surmises/suspicion
Oct 16, 2023- In Favour of Petitioner
- Citation Number : TS-525-HC(DEL)-2023-GST
High Court
HC: Allows Vivo’s writ; Treats Feb-Aug 2020 as Single-Block for ITC-computation, interprets 'cumulative adjustment’
Oct 16, 2023- In Favour of Petitioner
- Citation Number : TS-523-HC(ALL)-2023-GST
High Court
HC: Overturns tax-credit disallowance for return mismatch recognizing small dealer’s initial GST implementation challenges
Oct 16, 2023- In Favour of Respondent
- Citation Number : TS-522-HC(KER)-2023-GST
Authority for Advance Ruling
AAR: No GST on ‘Broken Rice’ when supplied in other than ‘pre-packaged and labelled’ form
Oct 13, 2023- In Favour of Applicant
- Citation Number : TS-520-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: Golds coins, white goods distributed as incentive for achieving sales target a ‘supply of goods’, eligible to ITC
Oct 13, 2023- In Favour of Applicant
- Citation Number : TS-519-AAR(TEL)-2023-GST
Authority for Advance Ruling
AAR: Services of printing question papers for conduct of examinations to educational institutions, exempt
Oct 13, 2023- In Favour of Applicant
- Citation Number : TS-521-AAR(WB)-2023-GST
Appellate Authority for Advance Ruling
AAAR: ITC available on roof-solar-plant, however, blocked on Central-AC, Lift, Architect-fees, fire-safety extinguisher
Oct 13, 2023- In Favour of Respondent
- Citation Number : TS-518-AAAR(GUJ)-2023-GST
High Court
HC: GST Authorities cannot blindly follow TTZ Authority's direction for registration-cancellation; Directs restoration
Oct 12, 2023- In Favour of Petitioner
- Citation Number : TS-517-HC(ALL)-2023-GST