Rulings ( 2744 results )

HC: Allows Liquidator’s petition assailing Revenue’s 'high handed' GST-registration denial, condemns “hyper-technical approach”

  • In Favour of Applicant
  • Citation Number : TS-664-HC(GUJ)-2021-GST

AAR: Agreement to sell becomes supply only upon sale; Destroyed goods cannot be supplied

  • In Favour of Not Applicable
  • Citation Number : TS-665-AAR(MP)-2021-GST

HC: Citing absence of recording reasons for refund rejection, sets-aside order; remits matter

  • In Favour of Not Applicable
  • Citation Number : TS-662-HC(MAD)-2021-GST

HC: Directs Revenue to guide Assessee in filing appeal against registration self-cancellation

  • In Favour of Not Applicable
  • Citation Number : TS-661-HC(GUJ)-2021-GST

HC: Directs strict compliance in lifting provisional attachment, refrains from imposing costs on Revenue

  • In Favour of Not Applicable
  • Citation Number : TS-659-HC(GUJ)-2021-GST

HC: Directs Revenue to comply with Appellate Authority’s order regarding registration-revocation application

  • In Favour of Not Applicable
  • Citation Number : TS-658-HC(GUJ)-2021-GST

HC: Constructively interprets Rule 97A, allows manual filing of refund application

  • In Favour of Not Applicable
  • Citation Number : TS-660-HC(BOM)-2021-GST

AAR: Rejects application seeking advance ruling on credit of Entry Tax in TRAN-01

  • In Favour of Not Applicable
  • Citation Number : TS-1246-AAR(MP)-2020-GST

AAR: Not within purview to determine validity of tax levied under Reverse Charge Mechanism

  • In Favour of Not Applicable
  • Citation Number : TS-1245-AAR(MP)-2020-GST

AAR: Advance Ruling not an ‘advisory service’, but application on inward supply admissible

  • In Favour of Not Applicable
  • Citation Number : TS-1244-AAR(MP)-2020-GST

AAR: Contributions made by society members for maintenance charges, ‘consideration for service supply’

  • In Favour of Not Applicable
  • Citation Number : TS-657-AAR(MAH)-2021-GST

AAR: Providing 'Skill Training' for Jila Parishad under work-order issued by M.P. DAY Rajya Gramin Ajivika Mission, not exempt

  • In Favour of Not Applicable
  • Citation Number : TS-656-AAR(MP)-2021-GST

AAR: ‘Baby Wipes’ not absorbent, fitting to human body taxable at 18%, classifiable under Tariff 3307

  • In Favour of Not Applicable
  • Citation Number : TS-655-AAR(KAR)-2021-GST

AAR: Upfront payment made to State Government towards mines allotment an ‘advance’, not ‘deposit’, taxable under RCM

  • In Favour of Not Applicable
  • Citation Number : TS-654-AAR(MP)-2021-GST

AAR: Sale of developed land for smart city development not exigible to GST

  • In Favour of Not Applicable
  • Citation Number : TS-653-AAR(MP)-2021-GST

AAR: Recovery of notice-period pay, parents mediclaim premium, canteen charges from employee taxable

  • In Favour of Not Applicable
  • Citation Number : TS-652-AAR(MP)-2021-GST

HC: ‘Confiscation’ a ‘drastic power’; Dismisses review against interim-order directing 'provisional release'

  • In Favour of Not Applicable
  • Citation Number : TS-651-HC(KER)-2021-GST

HC: Directs de-freezing of Assessee’s Bank Account owing to expiry of effect of provisional attachment

  • In Favour of Not Applicable
  • Citation Number : TS-641-HC(DEL)-2021-GST

HC: Citing pending investigation for alleged misuse of Assessee’s Aadhar & PAN Card, disposes writ setting aside order

  • In Favour of Not Applicable
  • Citation Number : TS-642-HC(MAD)-2021-GST

AAR: R&R colony construction by Mining Operator not 'composite supply', taxable separately as ‘works-contract’ service

  • In Favour of Not Applicable
  • Citation Number : TS-650-AAR(MP)-2021-GST