Rulings ( 4777 results )
High Court
HC: No credit-note required for transporting goods returned by buyer; Detention illegal
Aug 29, 2023- In Favour of Petitioner
- Citation Number : TS-418-HC(MAD)-2023-GST
High Court
HC: Affording minimal hearing opportunity 'a must' before passing adverse order, quashes demand
Aug 28, 2023- In Favour of Not Applicable
- Citation Number : TS-417-HC(ALL)-2023-GST
High Court
HC: Investigation by other authority can’t interdict DGGI from taking intelligence-based enforcement action
Aug 25, 2023- In Favour of Respondent
- Citation Number : TS-403-HC(DEL)-2023-GST
High Court
HC: Directs Vodafone to submit fresh refund application after quashing prior rejection
Aug 25, 2023- In Favour of Petitioner
- Citation Number : TS-412-HC(GUJ)-2023-GST
High Court
HC: Order communicated on an Advocate a 'deemed service' upon assessee
Aug 25, 2023- In Favour of Petitioner
- Citation Number : TS-416-HC(ALL)-2023-GST
High Court
HC: SCN & consequent order canceling GST registration ‘unsustainable’ for lack of specific statutory violations
Aug 25, 2023- In Favour of Petitioner
- Citation Number : TS-414-HC(DEL)-2023-GST
High Court
HC: Urges adherence to statutory scheme of finality, dismisses writ absent statutory appeal
Aug 25, 2023- In Favour of Respondent
- Citation Number : TS-415-HC(KER)-2023-GST
High Court
HC: Directs release of currency seized during search with accrued interest
Aug 25, 2023- In Favour of Petitioner
- Citation Number : TS-413-HC(DEL)-2023-GST
High Court
HC: Transferring digital work to foreign-recipient not OIDAR merely because of being sent electronically
Aug 25, 2023- In Favour of Petitioner
- Citation Number : TS-411-HC(BOM)-2023-GST
High Court
HC: Penalty for default in tax basis excess ITC-claim 'proper and civil liability'
Aug 25, 2023- In Favour of Petitioner
- Citation Number : TS-410-HC(PAT)-2023-GST
High Court
HC: Refrains Revenue from proceeding with demand order, pending Appellate Tribunal's formation
Aug 24, 2023- In Favour of Petitioner
- Citation Number : TS-409-HC(HP)-2023-GST
High Court
HC: Pre-deposit can be paid via ECrL; Lists appeal before Appellate Authority
Aug 24, 2023- In Favour of Petitioner
- Citation Number : TS-408-HC(ORI)-2023-GST
High Court
HC: Allows writ appeal; Stays scrutiny proceedings noting audit completion for same period
Aug 24, 2023- In Favour of Not Available
- Citation Number : TS-406-HC(CAL)-2023-GST
High Court
HC: Purchaser cannot raise ITC-claim unless supplier pays tax to Govt.
Aug 24, 2023- In Favour of Petitioner
- Citation Number : TS-407-HC(PAT)-2023-GST
High Court
HC: Authorities to consider pre-GST regime decisions for examining nature of receipt for refund-claim
Aug 23, 2023- In Favour of Petitioner
- Citation Number : TS-405-HC(CAL)-2023-GST
Appellate Authority for Advance Ruling
AAAR: ‘Type-Rating’ training to pilots as per DGCA-approved syllabus not exempt; Upholds AAR
Aug 23, 2023- In Favour of Appellant
- Citation Number : TS-404-AAAR(UP)-2023-GST
Authority for Advance Ruling
AAR: ‘Type-Rating’ training to pilots as per DGCA-approved syllabus not exempt
Aug 23, 2023- In Favour of Applicant
- Citation Number : TS-745-AAR(UP)-2022-GST
Authority for Advance Ruling
AAR: Foam Cup Pad made of polyutherane classifiable under Heading 39262091, taxable at 18%
Aug 22, 2023- In Favour of Applicant
- Citation Number : TS-402-AAR(UTT)-2023-GST
Authority for Advance Ruling
AAR: ITC eligible on structural support for Plant & Machinery used for making outward supply
Aug 22, 2023- In Favour of Applicant
- Citation Number : TS-401-AAR(RAJ)-2023-GST
High Court
HC: When timely tax is payable from ECL, no excuse for delayed payment; Upholds interest levy
Aug 21, 2023- In Favour of Respondent
- Citation Number : TS-744-HC(MAD)-2022-GST