Rulings ( 6075 results )

AAR: Canteen and transport facility to permanent employees exempt from GST

  • In Favour of Petitioner
  • Citation Number : TS-368-AAR(GUJ)-2024-GST

AAR: Exempts GST on canteen facility, allows ITC to the extent of ‘basic cost’

  • In Favour of Petitioner
  • Citation Number : TS-367-AAR(GUJ)-2024-GST

HC: Grants pre-arrest bail to TDP leader in ITC ‘fraud’ allegation; Cites no investigation impediment

  • In Favour of Petitioner
  • Citation Number : TS-366-HC(AP)-2024-GST

HC: Sets-aside denial of 'Budgetary Support Scheme' benefit to Ultra Tech Cement; Remits matter

  • In Favour of Petitioner
  • Citation Number : TS-365-HC(HP)-2024-GST

HC: Kerala HC stays Single Judge’s judgment on ‘Parota’ classification, tax rate

  • In Favour of Respondent
  • Citation Number : TS-364-HC(KER)-2024-GST

HC: Directs to restore GST registration on filing of return, payment of taxes

  • In Favour of Petitioner
  • Citation Number : TS-363-HC(CAL)-2024-GST

HC: ‘No relief’ to amend/rectify GST returns in view of alternative remedy of appeal

  • In Favour of Respondent
  • Citation Number : TS-361-HC(CAL)-2024-GST

HC: Grants ‘one more’ opportunity to purchasing dealer to prove ‘movement of goods’

  • In Favour of Not Applicable
  • Citation Number : TS-362-HC(CAL)-2024-GST

HC: Sets aside assessment order for application of ‘wrong’ Notification

  • In Favour of Respondent
  • Citation Number : TS-360-HC(MAD)-2024-GST

HC: Assessing Authority to verify sales return under GST basis ‘all’ credit notes

  • In Favour of Petitioner
  • Citation Number : TS-355-HC(KER)-2024-GST

HC: Quashes denial of ITC for payments to statutory auditors, recharge coupon transactions

  • In Favour of Respondent
  • Citation Number : TS-358-HC(MAD)-2024-GST

HC: Turns down challenge to audit citing ‘no restriction’ on any other subject matter

  • In Favour of Respondent
  • Citation Number : TS-357-HC(MAD)-2024-GST

HC: Quashes demand citing authorization for inspection, search, seizure an ‘afterthought’, ‘illegal’

  • In Favour of Respondent
  • Citation Number : TS-356-HC(ALL)-2024-GST

HC: Excess duty paid from CENVAT account should be refunded in cash, not re-credited

  • In Favour of Petitioner
  • Citation Number : TS-354-HC(BOM)-2024-GST

HC: Urges Advocates to ensure Court's dignity while drafting review petition; Deprecates disrespectful allegation

  • In Favour of Respondent
  • Citation Number : TS-353-HC(ALL)-2024-GST

HC: Cannot question ‘correctness’ of invocation of extended limitation-period via writ

  • In Favour of Respondent
  • Citation Number : TS-352-HC(CAL)-2024-GST

HC: Quashes appellate order creating tax demand inspite of ‘non-satisfaction’ of s. 74 ingredients

  • In Favour of Petitioner
  • Citation Number : TS-346-HC(MAD)-2024-GST

HC: Finding non-responsiveness ‘genuine’, grants ‘one’ opportunity to respond to SCN

  • In Favour of Petitioner
  • Citation Number : TS-351-HC(DEL)-2024-GST

HC: Quashes assessment orders against developer subject to deposit of 5% tax demand

  • In Favour of Petitioner
  • Citation Number : TS-350-HC(MAD)-2024-GST

HC: Grants stay on demand premised on DRC-01, unsigned documents on GST portal

  • In Favour of Petitioner
  • Citation Number : TS-349-HC(GAUH)-2024-GST