Rulings ( 4864 results )

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High Court

HC: Quashes order cancelling GST registration merely for not replying to SCN

Mar 21, 2023
  • In Favour of Petitioner
  • Citation Number : TS-95-HC(ALL)-2023-GST
High Court

HC: Detention/demand/penalty order devoid of specific reason, remands matter

Mar 21, 2023
  • In Favour of Petitioner
  • Citation Number : TS-94-HC(DEL)-2023-GST
High Court

HC: Permits assessee to rectify return after due date for claiming ITC benefit

Mar 21, 2023
  • In Favour of Petitioner
  • Citation Number : TS-93-HC(ORI)-2023-GST
High Court

HC: Issue fresh SCN for registration cancelled on charge of fake-purchases; Directs revocation-application processing

Mar 17, 2023
  • In Favour of Petitioner
  • Citation Number : TS-70-HC(GUJ)-2023-GST
High Court

HC: Sets-aside ‘cryptic’ ‘non-speaking’ order canceling GST registration entailing penal consequences

Mar 17, 2023
  • In Favour of Petitioner
  • Citation Number : TS-80-HC(PAT)-2023-GST
High Court

HC: Quashes order cancelling GST registration, relies upon own findings in Technosum India case

Mar 17, 2023
  • In Favour of Petitioner
  • Citation Number : TS-81-HC(ALL)-2023-GST
High Court

HC: Directs filing separate writ challenging orders of Appellate Authority; Grants interim protection against attachment orders

Mar 17, 2023
  • In Favour of Petitioner
  • Citation Number : TS-87-HC(MAD)-2023-GST
High Court

HC: ‘Connivance’ with transporter to be adjudicated first before passing confiscation order of vehicle

Mar 17, 2023
  • In Favour of Petitioner
  • Citation Number : TS-92-HC(KAR)-2023-GST
Authority for Advance Ruling

AAR: PVC floor mats ‘tailor made’ for cars taxable at 28%; Goes by Section/HSN/ Chapter Notes

Mar 17, 2023
  • In Favour of Petitioner
  • Citation Number : TS-90-AAR(GUJ)-2023-GST
Authority for Advance Ruling

AAR: 5% GST on purchase/trade of "unmanufactured tobacco leaves", 28% if coated with 'natural edible gum'

Mar 17, 2023
  • In Favour of Applicant
  • Citation Number : TS-91-AAR(GUJ)-2023-GST
High Court

HC: Cannot compel Petitioner to pay tax twice on services rendered, grants interim relief to apply for IGST refund

Mar 17, 2023
  • In Favour of Not Applicable
  • Citation Number : TS-89-HC(RAJ)-2023-GST
Authority for Advance Ruling

AAR: GST under RCM applicable on renting ‘residential-dwelling’ used as ‘guest-house’ for company employees

Mar 17, 2023
  • In Favour of Applicant
  • Citation Number : TS-88-AAR(OD)-2023-GST
High Court

HC: Refund cannot be denied merely apprehending fake invoice issuance without cogent material

Mar 16, 2023
  • In Favour of Petitioner
  • Citation Number : TS-86-HC(DEL)-2023-GST
High Court

HC: Single consignment cannot be held to be in godown & transit simultaneously; Quashes penalty

Mar 15, 2023
  • In Favour of Petitioner
  • Citation Number : TS-85-HC(CAL)-2023-GST
Supreme Court

SC: No 'cause-of-action' arises in Sikkim againt Goa Govt.'s decision to levy GST on 'lottery'

Mar 15, 2023
  • In Favour of Petitioner
  • Citation Number : TS-84-SC-2023-GST
High Court

HC: Remands matter for deciding application for VAT-registration restoration in writ challenging ITC-transition denial

Mar 15, 2023
  • In Favour of Petitioner
  • Citation Number : TS-82-HC(CAL)-2023-GST
High Court

HC: Denying return rectification after due-date to avail ITC-benefit will unnecessarily prejudice Assessee

Mar 14, 2023
  • In Favour of Petitioner
  • Citation Number : TS-79-HC(ORI)-2023-GST
High Court

HC: Grants interim bail on depositing partial amount out of alleged Rs. 14.5 cr ITC fraud

Mar 14, 2023
  • In Favour of Applicant
  • Citation Number : TS-734-HC(DEL)-2022-GST
High Court

HC: Considering full deposit of tax-demand, grants bail to Company director accused for ITC fraud

Mar 14, 2023
  • In Favour of Applicant
  • Citation Number : TS-78-HC(DEL)-2023-GST
Authority for Advance Ruling

AAR: Activity of building and mounting Tipper Body on customer's chassis a supply of service, taxable at 18%

Mar 13, 2023
  • In Favour of Applicant
  • Citation Number : TS-77-AAR(PUN)-2023-GST