Rulings ( 6188 results )
High Court
HC: Directs Revenue to examine if supplies made by ‘Zirconium-Complex’ to Nuclear-Fuel-Complex is exempt
Nov 22, 2024- In Favour of Not Applicable
- Citation Number : TS-763-HC(MAD)-2024-GST
Supreme Court
SC: Revenue's SLP on recipient’s eligibility to seek advance-ruling "infructuous" owing to lis pending before AAAR
Nov 21, 2024- In Favour of Not Applicable
- Citation Number : TS-762-SC-2024-GST
Appellate Authority for Advance Ruling
AAAR: Additional surcharge collected from open-access consumer for electricity supply exempt; Sets-aside AAR
Nov 21, 2024- In Favour of Not Applicable
- Citation Number : TS-761-AAAR(KAR)-2024-GST
Authority for Advance Ruling
AAR: Aggregator procuring diagnostic-lab services for companies liable to GST on entire invoice amount
Nov 20, 2024- In Favour of Respondent
- Citation Number : TS-760-AAR(KAR)-2024-GST
Authority for Advance Ruling
AAR: Activity of admission to foreign univ. not exempt
Nov 20, 2024- In Favour of Not Applicable
- Citation Number : TS-759-AAR(KER)-2024-GST
Authority for Advance Ruling
AAR: Door-to-door delivery aggregator not exempt from GST
Nov 20, 2024- In Favour of Not Applicable
- Citation Number : TS-758-AAR(KAR)-2024-GST
High Court
HC: Interest collected by chit-fund company from defaulting subscribers not liable to GST
Nov 19, 2024- In Favour of Not Applicable
- Citation Number : TS-757-HC(KER)-2024-GST
High Court
HC: Grants interim protection against recovery pursuant to assessment order
Nov 19, 2024- In Favour of Petitioner
- Citation Number : TS-756-HC(ORI)-2024-GST
High Court
HC: Rules on GST and IPC applicability where offences are punishable under both enactments
Nov 19, 2024- In Favour of Petitioner
- Citation Number : TS-755-HC(P&H)-2024-GST
High Court
HC: Citing ‘not guilty until proven’, constitutional rights of accused, grants regular bail
Nov 19, 2024- In Favour of Petitioner
- Citation Number : TS-753-HC(P&H)-2024-GST
High Court
HC: Directs to file reply to show cause notice, declines to entertain writ petition
Nov 19, 2024- In Favour of Respondent
- Citation Number : TS-754-HC(BOM)-2024-GST
High Court
HC: No bar in conducting audit u/s 65 post registration cancellation; Dismisses writ
Nov 19, 2024- In Favour of Petitioner
- Citation Number : TS-751-HC(BOM)-2024-GST
High Court
HC: Validates audit proceedings against canceled GST Registrant
Nov 19, 2024- In Favour of Respondent
- Citation Number : TS-752-HC(RAJ)-2024-GST
High Court
HC: Quashes Circular deeming Rule 89(5) amendment as prospective; Benefit available to refund made within 2 years
Nov 19, 2024- In Favour of Petitioner
- Citation Number : TS-750-HC(GUJ)-2024-GST
Authority for Advance Ruling
AAR: Antioxidant Water with Betel Leaf & Menthol classifiable as 'Flavoured Water', not Fruit-Juice/Pulp
Nov 19, 2024- In Favour of Respondent
- Citation Number : TS-749-AAR(TN)-2024-GST
High Court
HC: Allows ITC on demo cars to BMW India; Relies on CBIC Circular; Overturns AAAR
Nov 18, 2024- In Favour of Not Applicable
- Citation Number : TS-748-HC(P and H)-2024-GST
High Court
HC: Grants exporter interest on delayed-refund despite red-flagged status; Cites investigation delay
Nov 18, 2024- In Favour of Petitioner
- Citation Number : TS-747-HC(BOM)-2024-GST
High Court
HC: Grants opportunity to explain mismatch between GSTR-3B, GSTR-2A, GSTR-2B
Nov 15, 2024- In Favour of Petitioner
- Citation Number : TS-746-HC(MAD)-2024-GST
High Court
HC: Non-generation of E-way bill due to slow internet during interception not a ground for seizure
Nov 15, 2024- In Favour of Petitioner
- Citation Number : TS-745-HC(ALL)-2024-GST
High Court
HC: Quashes registration cancellation noticing taxpayer ‘actually’ functioning at existing principal place of business
Nov 15, 2024- In Favour of Petitioner
- Citation Number : TS-744-HC(KAR)-2024-GST