Rulings ( 6415 results )

HC: Directs to unblock credit balance and implement new ITC mechanism

  • In Favour of Not Applicable
  • Citation Number : TS-711-HC(KAR)-2024-GST

SC: Declares P&H HC ruling in Ethos’ case over jurisdiction as ineffective, ‘not’ final and binding

  • In Favour of Petitioner
  • Citation Number : TS-710-SC-2024-GST

HC: Annuity from NHAI for road-construction service falling under SAC 9954 not exempt; Dismisses GMR's writ

  • In Favour of Not Applicable
  • Citation Number : TS-709-HC(TEL)-2024-GST

HC: Pre-deposit payment via ECrL ‘valid’ & ‘sufficient compliance’; Quashes direction to pay via ECL

  • In Favour of Not Applicable
  • Citation Number : TS-708-HC(GUJ)-2024-GST

HC: IDS-refund not 'constitutional guarantee' or 'statutory entitlement', ineligible on exempt education service

  • In Favour of Respondent
  • Citation Number : TS-707-HC(GUJ)-2024-GST

HC: Quashes dismissal of appeal on maintainability

  • In Favour of Petitioner
  • Citation Number : TS-706-HC(ALL)-2024-GST

HC: Recovery proceedings under GST ‘comprehensive and complete’; Dismisses challenge to SCN

  • In Favour of Not Applicable
  • Citation Number : TS-705-HC(P&H)-2024-GST

HC: Grants stay on order blocking Input Tax Credit

  • In Favour of Petitioner
  • Citation Number : TS-704-HC(RAJ)-2024-GST

HC: Quashes dismissal of SBI’s appeal on ‘hyper technicalities’; Remands for fresh consideration

  • In Favour of Petitioner
  • Citation Number : TS-703-HC(BOM)-2024-GST

HC: Grants conditional bail to Director; Directs to deposit some amounts within a week

  • In Favour of Petitioner
  • Citation Number : TS-702-HC(GUJ)-2024-GST

AAR: Supply of slaked lime is classifiable under CTH 25222000

  • In Favour of Applicant
  • Citation Number : TS-701-AAR(RAJ)-2024-GST

AAR: Rules on taxability for affordable, non-affordable housing and commercial apartments under REP

  • In Favour of Applicant
  • Citation Number : TS-698-AAR(RAJ)-2024-GST

HC: Copy of judgment holding Rule 96(10) ultra-vires; Directs ‘no IGST recovery’ for past-period

  • In Favour of Not Available
  • Citation Number : TS-700-HC(KER)-2024-GST

HC: Copy of judgment quashing SCNs/Orders demanding GST on expat salary citing circular

  • In Favour of Petitioner
  • Citation Number : TS-697-HC(DEL)-2024-GST

HC: Central’s parallel proceedings 'illegal' after State's SCN on same subject

  • In Favour of Petitioner
  • Citation Number : TS-696-HC(KAR)-2024-GST

HC: State’s parallel proceedings 'illegal' after Central's SCN on same subject

  • In Favour of Petitioner
  • Citation Number : TS-695-HC(KAR)-2024-GST

HC: Remands owing to ‘retrospective’ Finance Act amendment in credit transition by ISD

  • In Favour of Not Available
  • Citation Number : TS-694-HC(BOM)-2024-GST

HC: Grants relief to taxpayer; Quashes registration cancellation

  • In Favour of Petitioner
  • Citation Number : TS-693-HC(MP)-2024-GST

HC: Remands refund rejection for considering filing of undertakings, inverted duty structure

  • In Favour of Petitioner
  • Citation Number : TS-692-HC(BOM)-2024-GST

HC: Directs to consider E-way bill with missing delivery notes as an ‘offence’

  • In Favour of Petitioner
  • Citation Number : TS-691-HC(KER)-2024-GST