Rulings ( 4730 results )
High Court
HC: Quashes ITC-reversal demand imposed without considering SCN-reply, remits for re-adjudication
Apr 30, 2024- In Favour of Petitioner
- Citation Number : TS-243-HC(DEL)-2024-GST
High Court
HC: Sets aside order rejecting application for GST registration cancellation sans personal hearing
Apr 30, 2024- In Favour of Petitioner
- Citation Number : TS-246-HC(DEL)-2024-GST
High Court
HC: No liability where contract is cancelled before supply of goods; Orders GST refund
Apr 30, 2024- In Favour of Petitioner
- Citation Number : TS-245-HC(KAR)-2024-GST
High Court
HC: GSTN to ensure prompt credit & debit entries in real time
Apr 30, 2024- In Favour of Not Applicable
- Citation Number : TS-244-HC(ALL)-2024-GST
High Court
HC: Scheduling personal hearing before SCN-reply 'superfluous'; Sets-aside Single Judge's order in Mahindra's case
Apr 30, 2024- In Favour of Appellant
- Citation Number : TS-242-HC(CHAT)-2024-GST
Authority for Advance Ruling
AAR: Packing/unloading/transport falls under GTA purview; Goes by ‘As Is Where Is’ basis
Apr 29, 2024- In Favour of Petitioner
- Citation Number : TS-241-AAR(TEL)-2024-GST
Authority for Advance Ruling
AAR: Collection of ‘entry fee’ from visitors for Digamber Jain temple hall exempt
Apr 29, 2024- In Favour of Applicant
- Citation Number : TS-240-AAR(RAJ)-2024-GST
High Court
HC: Demand against corporate-debtor extinguished if Revenue doesn't pursue inclusion in resolution plan
Apr 29, 2024- In Favour of Petitioner
- Citation Number : TS-238-HC(PAT)-2024-GST
High Court
HC: Notified Area Authority Vapi neither ‘Local’ nor ‘Governmental Authority; Denies exemption; Affirms AAR, AAAR
Apr 29, 2024- In Favour of Respondent
- Citation Number : TS-239-HC(GUJ)-2024-GST
High Court
HC: Conduct of NEET exam by National Board exempt, however, screening test, accreditation services taxable
Apr 29, 2024- In Favour of Petitioner
- Citation Number : TS-237-HC(DEL)-2024-GST
High Court
HC: Citing ‘clarificatory’ nature of rate-notification amendment, upholds 12% GST on 'Mango-Pulp' since inception
Apr 29, 2024- In Favour of Respondent
- Citation Number : TS-236-HC(GUJ)-2024-GST
High Court
HC: Allows payment of interest liability in instalments
Apr 26, 2024- In Favour of Petitioner
- Citation Number : TS-235-HC(MAD)-2024-GST
High Court
HC: Rules on carry forward of excess tax paid as per self-assessment
Apr 26, 2024- In Favour of Petitioner
- Citation Number : TS-234-HC(MAD)-2024-GST
High Court
HC: Bank cannot restrict bank-account operation; ‘Life of Provisional attachment one year’
Apr 26, 2024- In Favour of Petitioner
- Citation Number : TS-232-HC(DEL)-2024-GST
High Court
HC: Quashes demand on Dish TV, remands back to Proper Officer for re-adjudication
Apr 26, 2024- In Favour of Petitioner
- Citation Number : TS-233-HC(DEL)-2024-GST
High Court
HC: Allows interest on refund of unutilized ITC lying in ECrL; Raps AO for suo-moto revision
Apr 26, 2024- In Favour of Petitioner
- Citation Number : TS-231-HC(GUJ)-2024-GST
High Court
HC: Citing manner of adjudication as 'not objective', 'pre-determinative', directs treating 'Order' as SCN
Apr 25, 2024- In Favour of Petitioner
- Citation Number : TS-230-HC(MAD)-2024-GST
High Court
HC: Quashes rejection of refund of tax deposited under incorrect head ignoring CBIC Circular
Apr 25, 2024- In Favour of Petitioner
- Citation Number : TS-229-HC(DEL)-2024-GST
High Court
HC: Relegates to avail alternate remedy under GST
Apr 23, 2024- In Favour of Not Applicable
- Citation Number : TS-228-HC(KER)-2024-GST
High Court
HC: Non-consideration of documents leading to transitional credit denial no ground under Article 226/227
Apr 23, 2024- In Favour of Not Applicable
- Citation Number : TS-227-HC(KER)-2024-GST