Rulings ( 6318 results )
High Court
HC: Grants relief to taxpayer; Quashes registration cancellation
Oct 25, 2024- In Favour of Petitioner
- Citation Number : TS-693-HC(MP)-2024-GST
High Court
HC: Remands refund rejection for considering filing of undertakings, inverted duty structure
Oct 25, 2024- In Favour of Petitioner
- Citation Number : TS-692-HC(BOM)-2024-GST
High Court
HC: Directs to consider E-way bill with missing delivery notes as an ‘offence’
Oct 25, 2024- In Favour of Petitioner
- Citation Number : TS-691-HC(KER)-2024-GST
Authority for Advance Ruling
AAR: Pre-paid vouchers constitute supply of 'goods', taxable at 18%; Distinguishes Sodexo, Kalyan Jewellers
Oct 25, 2024- In Favour of Respondent
- Citation Number : TS-690-AAR(UP)-2024-GST
Appellate Authority for Advance Ruling
AAAR: ‘Cream’ is vegetable fat/oil attracting 5% GST
Oct 25, 2024- In Favour of Not Applicable
- Citation Number : TS-689-AAAR(UP)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Trading in pre-paid vouchers a ‘service’, taxable event occurs upon sale of vouchers
Oct 25, 2024- In Favour of Not Available
- Citation Number : TS-688-AAAR(UP)-2024-GST
High Court
HC: Quashes retrospective registration cancellation sans material to support claim of non-existent taxpayer
Oct 25, 2024- In Favour of Not Applicable
- Citation Number : TS-687-HC(DEL)-2024-GST
High Court
HC: Applying Safari Retreats ratio, directs AAR to re-consider ITC eligibility of LNG-regasification-unit
Oct 24, 2024- In Favour of Not Available
- Citation Number : TS-686-HC(BOM)-2024-GST
High Court
HC: directs release of cash seized along with interest
Oct 23, 2024- In Favour of Petitioner
- Citation Number : TS-758-HC(DEL)-2023-GST
High Court
HC: ‘Prima facie’ limitation for appeal assailing recovery begins from date of knowledge
Oct 22, 2024- In Favour of Not Applicable
- Citation Number : TS-684-HC(BOM)-2024-GST
High Court
HC: Directs to de-freeze bank-account, fix personal hearing by a 14 days ‘clear’ notice
Oct 22, 2024- In Favour of Petitioner
- Citation Number : TS-683-HC(MAD)-2024-GST
High Court
HC: Quashes ‘cryptic’ order creating demand for mismatch between GSTR-01 and GSTR-3B
Oct 22, 2024- In Favour of Petitioner
- Citation Number : TS-682-HC(KER)-2024-GST
Authority for Advance Ruling
AAR: 'Deposit Work' by DISCOM on consumer's behalf a 'supply'; ITC not barred
Oct 22, 2024- In Favour of Petitioner
- Citation Number : TS-681-AAR(UP)-2024-GST
Authority for Advance Ruling
AAR: 'Softy ice-cream mix' having sugar as major ingredient not dairy-product, taxable at 18%
Oct 21, 2024- In Favour of Respondent
- Citation Number : TS-680-AAR(RAJ)-2024-GST
High Court
HC: Dispenses pre-deposit for appeal challenging CGST/SGST demand considering IGST-payment by Mercedez
Oct 21, 2024- In Favour of Petitioner
- Citation Number : TS-679-HC(TEL)-2024-GST
High Court
HC: Allows taxpayer to file appeal against adjudication order, after Safari Retreats verdict
Oct 21, 2024- In Favour of Not Available
- Citation Number : TS-678-HC(MP)-2024-GST
High Court
HC: Directs fresh assessment order for returns-mismatch assessed twice earlier
Oct 18, 2024- In Favour of Appellant
- Citation Number : TS-677-HC(MAD)-2024-GST
High Court
HC: Quashes revocation of GST registration-cancellation for violation of principles of natural justice
Oct 18, 2024- In Favour of Petitioner
- Citation Number : TS-676-HC(BOM)-2024-GST
Authority for Advance Ruling
AAR: Rules as to the taxability of printing services under Government tender
Oct 18, 2024- In Favour of Appellant
- Citation Number : TS-1259-AAR(KAR)-2018-GST
High Court
HC: Directs to unblock electronic credit ledger; Follows K9
Oct 18, 2024- In Favour of Petitioner
- Citation Number : TS-675-HC(KAR)-2024-GST