Rulings ( 4730 results )

AAAR: Debatable legal point not error apparent on face of record; Rejects Revenue's RoM application

  • In Favour of Respondent
  • Citation Number : TS-302-AAAR(KAR)-2024-GST

HC: Rules on computation of limitation for filing appeals; Interpret terms "from", "to"

  • In Favour of Petitioner
  • Citation Number : TS-301-HC(ALL)-2024-GST

HC: Urges "Sympathetic consideration" for return defaults during Covid-19; Invalid SCN directly assailable in writ

  • In Favour of Petitioner
  • Citation Number : TS-300-HC(CAL)-2024-GST

HC: Directs to take ‘disciplinary proceeds’ against officials owing to violation of natural justice principles

  • In Favour of Petitioner
  • Citation Number : TS-299-HC(ALL)-2024-GST

AAAR: ‘Fryums’ are ready to eat, ‘different shapes and sizes Papad’ taxable at 18%

  • In Favour of Not Available
  • Citation Number : TS-1177-AAAR(GUJ)-2021-GST

HC: Dismisses writ seeking rectification in GSTR-1, restraining recipient from making deductions

  • In Favour of Respondent
  • Citation Number : TS-298-HC(JHAR)-2024-GST

HC: Permits supporting documents to explain turnover differences between GSTR-3B and Form 26AS

  • In Favour of Petitioner
  • Citation Number : TS-297-HC(MAD)-2024-GST

HC: Suspension/revocation of GST registration ‘counter productive’ to business

  • In Favour of Petitioner
  • Citation Number : TS-296-HC(CAL)-2024-GST

HC: Calls-into- question ‘evidentiary value’ of driver’s statement for vehicle seizure; Directs penalty-amount refund

  • In Favour of Petitioner
  • Citation Number : TS-293-HC(ALL)-2024-GST

HC: Directs Proper Officer to afford ‘reasonable’ opportunity of hearing

  • In Favour of Petitioner
  • Citation Number : TS-294-HC(CAL)-2024-GST

HC: No supply of goods in solid waste management activity, exempt from GST

  • In Favour of Petitioner
  • Citation Number : TS-754-HC(PAT)-2023-GST

HC: No estoppel against authorities taking appropriate action to re-claim ITC wrongly availed: Dismisses writ

  • In Favour of Respondent
  • Citation Number : TS-295-HC(ALL)-2024-GST

HC: Right to appeal cannot be defeated owing to technical glitch given peculiarity of matter

  • In Favour of Petitioner
  • Citation Number : TS-292-HC(CAL)-2024-GST

HC: Quashes Rs. 96 cr demand against Chennai Metropolitan Water Supply; Remands for deciding exemption applicability

  • In Favour of Petitioner
  • Citation Number : TS-291-HC(MAD)-2024-GST

HC: Remands matter for re-adjudication of IGST demand for import of goods from SEZ

  • In Favour of Petitioner
  • Citation Number : TS-290-HC(CAL)-2024-GST

HC: A registered person cannot absolve responsibility to monitor GST portal

  • In Favour of Petitioner
  • Citation Number : TS-289-HC(MAD)-2024-GST

HC: ‘Law favours diligent not the indolent’; Dismisses writ owing to gross delay

  • In Favour of Respondent
  • Citation Number : TS-287-HC(PAT)-2024-GST

HC: Quashes Appellate Authority’s order refusing to condone delay

  • In Favour of Petitioner
  • Citation Number : TS-288-HC(CAL)-2024-GST

SC: Copy of SC order in SLP by Prahitha Constructions challenging GST levy on TDR under JDA

  • In Favour of Respondent
  • Citation Number : TS-286-SC-2024-GST

HC: Notification restricting 'amnesty scheme' benefit to appeal challenging refund-claim dismissal not ultra-vires

  • In Favour of Respondent
  • Citation Number : TS-285-HC(CHAT)-2024-GST