Rulings ( 6290 results )

HC: Quashes DGGSTI's order blocking credit-ledger given parallel proceedings already initiated by State-Authority

  • In Favour of Petitioner
  • Citation Number : TS-586-HC(HP)-2024-GST

HC: Citing non-furnishing of verification report, quashes Rs. 65 crores demand over ITC reconciliation mismatch

  • In Favour of Not Available
  • Citation Number : TS-585-HC(BOM)-2024-GST

HC: Directs Assessing Officer to provide ‘details’ for cancelling GST registration

  • In Favour of Not Applicable
  • Citation Number : TS-584-HC(GUJ)-2024-GST

HC: Quashes ‘cryptic’ show cause notice and order cancelling GST registration

  • In Favour of Petitioner
  • Citation Number : TS-583-HC(GUJ)-2024-GST

HC: Directs release of arecanut, seized on premise of undervaluation, non-production of E-way bill

  • In Favour of Petitioner
  • Citation Number : TS-582-HC(KAR)-2024-GST

HC: Dismisses review of judgment passed in presence of parties after obtaining consent

  • In Favour of Not Applicable
  • Citation Number : TS-580-HC(ORI)-2024-GST

AAR: Non-woven PVC coated fabrics taxable under Chapter 39 at 18%

  • In Favour of Respondent
  • Citation Number : TS-579-AAR(GUJ)-2024-GST

AAR: Rules on classification of 'Natural-fibre-composite-board' finding application in furniture, interior decoration, etc

  • In Favour of Not Applicable
  • Citation Number : TS-577-AAR(AP)-2024-GST

AAR: Cannot change classification of ship-parts post-import at stage of further supply, remains same as mentioned in BoE

  • In Favour of Respondent
  • Citation Number : TS-578-AAR(GUJ)-2024-GST

HC: Fixes 3 months to decide objections against provisional attachment sans ‘express’ provision

  • In Favour of Not Applicable
  • Citation Number : TS-576-HC(RAJ)-2024-GST

HC: Grants interim stay on assessment order after hearing taxpayer on validity, force majeure

  • In Favour of Petitioner
  • Citation Number : TS-575-HC(GAUH)-2024-GST

AAAR: Upholds AAR’s rejection of advance ruling citing pendency of ‘Audit’

  • In Favour of Applicant
  • Citation Number : TS-574-AAAR(OD)-2024-GST

HC: Quashes Single Judge's order upholding ECrL blocking based on borrowed reasons, absent pre-decisional hearing

  • In Favour of Appellant
  • Citation Number : TS-573-HC(KAR)-2024-GST

HC: Revokes GST registration cancellation with conditions regarding ITC utilization

  • In Favour of Petitioner
  • Citation Number : TS-572-HC(MAD)-2024-GST

SC: Considering custody-period, challan filed, approves bail of accused subject to conditions

  • In Favour of Petitioner
  • Citation Number : TS-571-SC-2024-GST

HC: Granting ‘one more’ opportunity, restores best judgement assessment at show cause notice stage

  • In Favour of Petitioner
  • Citation Number : TS-570-HC(CAL)-2024-GST

HC: Relegates taxpayer to competent authority for assailing order blocking credit

  • In Favour of Not Available
  • Citation Number : TS-569-HC(KER)-2024-GST

HC: Interprets 'as is where is'; Quashes 18% GST on unfried/uncooked pellets manufactured by J.K. Papad

  • In Favour of Petitioner
  • Citation Number : TS-568-HC(GUJ)-2024-GST

HC: In numerous assessments just before initial FYs limitation runs-out, directs ‘no adverse order’

  • In Favour of Petitioner
  • Citation Number : TS-567-HC(DEL)-2024-GST

AAR: Outward supply of goods procured by Applicant from Indian Company undergoing liquidation not 'zero-rated'

  • In Favour of Respondent
  • Citation Number : TS-566-AAR(AP)-2024-GST