Rulings ( 6353 results )
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
Authority for Advance Ruling
AAR: Uber liable to GST as E-commerce Operator notwithstanding drivers providing services ‘through’ its app
Nov 07, 2024- In Favour of Respondent
- Citation Number : TS-719-AAR(KAR)-2024-GST
Authority for Advance Ruling
AAR: Packed Halwa remains ‘Sweetmeats' not Namkeens when sold under brand name
Nov 06, 2024- In Favour of Not Applicable
- Citation Number : TS-718-AAR(KER)-2024-GST
High Court
HC: Dismisses challenge to proceedings by State considering mere summon issuance by Central-Tax Authority
Nov 06, 2024- In Favour of Not Available
- Citation Number : TS-717-HC(KER)-2024-GST
High Court
HC: As Sec. 16(5) comes into effect, sets aside denial of ITC
Nov 05, 2024- In Favour of Not Available
- Citation Number : TS-713-HC(KER)-2024-GST
High Court
HC: Remands on condition of depositing 10% tax payable
Nov 05, 2024- In Favour of Not Available
- Citation Number : TS-716-HC(MAD)-2024-GST
High Court
HC: Citing non-appearance at personal hearing after receipt of SCN, dismisses writ challenging demand
Nov 05, 2024- In Favour of Not Available
- Citation Number : TS-715-HC(MP)-2024-GST
High Court
HC: Remands for considering ‘fairly detailed’ reply to SCN after granting hearing-opportunity
Nov 05, 2024- In Favour of Not Applicable
- Citation Number : TS-714-HC(BOM)-2024-GST
High Court
HC: Sets aside denial of ITC; Directs to pass fresh orders
Nov 05, 2024- In Favour of Not Applicable
- Citation Number : TS-712-HC(KER)-2024-GST
High Court
HC: Directs to unblock credit balance and implement new ITC mechanism
Nov 05, 2024- In Favour of Not Applicable
- Citation Number : TS-711-HC(KAR)-2024-GST
Supreme Court
SC: Declares P&H HC ruling in Ethos’ case over jurisdiction as ineffective, ‘not’ final and binding
Nov 05, 2024- In Favour of Petitioner
- Citation Number : TS-710-SC-2024-GST