Rulings ( 6073 results )
High Court
HC: Fly-Ash Bricks/Blocks attracts 5% tax: Applies CBIC Circular; Quashes AAAR ruling
Oct 10, 2024- In Favour of Petitioner
- Citation Number : TS-649-HC(GUJ)-2024-GST
Authority for Advance Ruling
AAR: Body building process on chassis by owner with/without GST registration taxable at 18%
Oct 09, 2024- In Favour of Not Applicable
- Citation Number : TS-648-AAR(TN)-2024-GST
High Court
HC: Rules on non-supply of certified order copy for appeal
Oct 09, 2024- In Favour of Petitioner
- Citation Number : TS-647-HC(GUJ)-2024-GST
High Court
HC: Remands appeal rejection for determination on ‘factual issues’ and ‘merits’
Oct 08, 2024- In Favour of Petitioner
- Citation Number : TS-646-HC(CAL)-2024-GST
High Court
HC: Directs ‘no coercive’ recovery action; Remands for considering writ petition ‘afresh’
Oct 08, 2024- In Favour of Not Available
- Citation Number : TS-645-HC(CAL)-2024-GST
High Court
HC: Appellate-authority bound by Division-Bench order in deciding delay condonation application notwithstanding SC's stay
Oct 08, 2024- In Favour of Petitioner
- Citation Number : TS-644-HC(CAL)-2024-GST
High Court
HC: Extends interim stay on demand until December, 2024
Oct 08, 2024- In Favour of Petitioner
- Citation Number : TS-643-HC(CAL)-2024-GST
High Court
HC: Refund available on service-export by Branch notwithstanding payment received in HO bank-account
Oct 08, 2024- In Favour of Not Applicable
- Citation Number : TS-642-HC(DEL)-2024-GST
High Court
HC: Directs ‘no coercive action’ in challenge to assessment order
Oct 08, 2024- In Favour of Petitioner
- Citation Number : TS-640-HC(TEL)-2024-GST
High Court
HC: Rules on transportation without original but with xerox copy of tax invoice
Oct 08, 2024- In Favour of Petitioner
- Citation Number : TS-639-HC(KAR)-2024-GST
High Court
HC: Revenue cannot levy IGST on ocean freight for FOB contracts; Quashes refund denial
Oct 07, 2024- In Favour of Petitioner
- Citation Number : TS-638-HC(GUJ)-2024-GST
High Court
HC: Sufficient balance in ECrL necessary for blocking credit under Rule 86A; Reiterates own ratio
Oct 07, 2024- In Favour of Not Applicable
- Citation Number : TS-637-HC(GUJ)-2024-GST
High Court
HC: Substantive right to contest recovery of payment during investigation remains despite delay
Oct 07, 2024- In Favour of Not Applicable
- Citation Number : TS-636-HC(KAR)-2024-GST
High Court
HC: Exemption to re-insurance services w.r.t. government sponsored insurance schemes retrospective; Quashes demand
Oct 07, 2024- In Favour of Appellant
- Citation Number : TS-635-HC(DEL)-2024-GST
High Court
HC: Noting ‘one liner’ rejection of entire objections, sets aside assessment order
Oct 04, 2024- In Favour of Applicant
- Citation Number : TS-634-HC(MAD)-2024-GST
High Court
HC: Directs immediate processing of refund claim noting ‘inadvertent’ exclusion of IGST component
Oct 04, 2024- In Favour of Petitioner
- Citation Number : TS-633-HC(GUJ)-2024-GST
High Court
HC: Remands for considering fresh owing to notice specifying ‘NA’ against personal hearing date
Oct 04, 2024- In Favour of Petitioner
- Citation Number : TS-632-HC(ALL)-2024-GST
High Court
HC: Grants ‘one more’ opportunity to taxpayer; Remands for fresh consideration
Oct 04, 2024- In Favour of Appellant
- Citation Number : TS-631-HC(CAL)-2024-GST
High Court
HC: Quashes GST registration cancellation basis absence of reasons
Oct 04, 2024- In Favour of Petitioner
- Citation Number : TS-630-HC(ALL)-2024-GST
Authority for Advance Ruling
AAR: Loan-interest charges by HDFC Bank an ‘inward-supply’ for real-estate developer
Oct 04, 2024- In Favour of Applicant
- Citation Number : TS-629-AAR(WB)-2024-GST