Rulings ( 6363 results )
Supreme Court
SC: Dismisses Assessee's SLP against transfer of GST investigations to single agency
Nov 14, 2024- In Favour of Not Applicable
- Citation Number : TS-738-SC-2024-GST
High Court
HC: Transfer of investigations to a single agency not prohibited under GST
Nov 14, 2024- In Favour of Respondent
- Citation Number : TS-748-HC(DEL)-2022-GST
High Court
HC: Declines petition filed against demand on expat salaries; Cites issue involves question of fact
Nov 13, 2024- In Favour of Not Applicable
- Citation Number : TS-737-HC(P and H)-2024-GST
Authority for Advance Ruling
AAR: Canvassing customers, promotional services to foreign-principals qualifies as ‘intermediary’; Denies export
Nov 13, 2024- In Favour of Petitioner
- Citation Number : TS-736-AAR(KER)-2024-GST
High Court
HC: Urges Company regaining control post-IBC settlement to seek refund of tax already paid by IRP
Nov 13, 2024- In Favour of Petitioner
- Citation Number : TS-735-HC(GUJ)-2024-GST
High Court
HC: Allows Assessee to reply to SCN despite earlier delay; Remands matter
Nov 12, 2024- In Favour of Petitioner
- Citation Number : TS-734-HC(BOM)-2024-GST
High Court
HC: Issues directions where order not available under ‘view notices and orders’ tab
Nov 12, 2024- In Favour of Petitioner
- Citation Number : TS-733-HC(UP)-2024-GST
High Court
HC: Allows Pepperfry to reply to SCN despite delay
Nov 12, 2024- In Favour of Petitioner
- Citation Number : TS-732-HC(BOM)-2024-GST
High Court
HC: Quashes order blocking electronic credit ledger sans pre-decisional hearing, independent, cogent reasons
Nov 12, 2024- In Favour of Petitioner
- Citation Number : TS-731-HC(KAR)-2024-GST
High Court
HC: Permits uploading of ITC details while switching over to regular scheme from composition
Nov 12, 2024- In Favour of Petitioner
- Citation Number : TS-730-HC(KER)-2024-GST
High Court
HC: Directs fresh notice owing to uploading of orders under ‘Additional Notices and Orders’ tab
Nov 12, 2024- In Favour of Petitioner
- Citation Number : TS-729-HC(ALL)-2024-GST
Authority for Advance Ruling
AAR: Adani's airport development-service to AAI as Concessionaire not 'transfer-of-business', liable to GST
Nov 11, 2024- In Favour of Respondent
- Citation Number : TS-728-AAR(KER)-2024-GST
High Court
HC: Quashes press-release on hand-sanitizer classification; Rules on exercising executive authority post enacting Law
Nov 11, 2024- In Favour of Not Applicable
- Citation Number : TS-727-HC(BOM)-2024-GST
High Court
HC: Dismisses challenge to Notification No. 09/2023 issued by Govt. after accepting Council's recommendation 'voluntarily'
Nov 11, 2024- In Favour of Respondent
- Citation Number : TS-726-HC(KAR)-2024-GST
High Court
HC: Quashes order cancelling GST registration sans reasons, notice, opportunity of hearing
Nov 08, 2024- In Favour of Petitioner
- Citation Number : TS-725-HC(GUJ)-2024-GST
High Court
HC: Cannot have show cause notices in the form of order-in-original; Directs ‘fresh’ consideration
Nov 08, 2024- In Favour of Applicant
- Citation Number : TS-724-HC(GUJ)-2024-GST
Authority for Advance Ruling
AAR: 18% GST on car rental services without operator
Nov 08, 2024- In Favour of Applicant
- Citation Number : TS-723-AAR(KER)-2024-GST
High Court
HC: Upholds GST on royalty paid by mineral-concessioner to State; Considers SC 9-Judge verdict
Nov 08, 2024- In Favour of Respondent
- Citation Number : TS-722-HC(HP)-2024-GST
Authority for Advance Ruling
AAR: Rectifies earlier order on equipments, machinery ‘not’ forming part of warship/submarine
Nov 08, 2024- In Favour of Applicant
- Citation Number : TS-720-AAR(AP)-2024-GST
Authority for Advance Ruling
AAR: Masala, tomato rice, coconut curries are for ‘direct use’, classifiable as ‘Other’
Nov 08, 2024- In Favour of Applicant
- Citation Number : TS-721-AAR(KER)-2024-GST