Rulings ( 6302 results )
Authority for Advance Ruling
AAR: 18% GST applicable on construction, installation, commissioning of terminals for transmitting electricity
Dec 20, 2023- In Favour of Not Applicable
- Citation Number : TS-665-AAR(CHAT)-2023-GST
Authority for Advance Ruling
AAR: Employer liable to pay GST on subsidized amount towards canteen-facility; ‘Perquisites’ Circular inapplicable
Dec 20, 2023- In Favour of Not Applicable
- Citation Number : TS-666-AAR(TN)-2023-GST
High Court
HC: Absent specific exclusion under GST, statutory appeal-filing period may be extended applying 'Limitation-Act'
Dec 20, 2023- In Favour of Petitioner
- Citation Number : TS-663-HC(CAL)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Supply of food to employees at subsidized rates, a restaurant service, ineligible to ITC
Dec 19, 2023- In Favour of Respondent
- Citation Number : TS-661-AAAR(HP)-2023-GST
High Court
HC: Mere non-compliance with delivery challan condition does not attract penalty absent tax evasion/intent
Dec 19, 2023- In Favour of Petitioner
- Citation Number : TS-662-HC(UTT)-2023-GST
High Court
HC: Provider can’t collect GST on exempted activities related to electricity transmission / distribution
Dec 19, 2023- In Favour of Respondent
- Citation Number : TS-660-HC(DEL)-2023-GST
High Court
HC: Disposes writ challenging appeal-rejection on account of delay; Directs Assessee to avail Amnesty benefit
Dec 19, 2023- In Favour of Respondent
- Citation Number : TS-659-HC(MAD)-2023-GST
High Court
HC: Offence prosecution not dependent upon assessment completion; Refuses bail citing 'nascent stage' of investigation
Dec 19, 2023- In Favour of Petitioner
- Citation Number : TS-658-HC(KER)-2023-GST
High Court
HC: Directs refund of amount paid under duress and compelling circumstances during search operation
Dec 19, 2023- In Favour of Petitioner
- Citation Number : TS-657-HC(DEL)-2023-GST
High Court
HC: Stresses for consistent interim-orders as regards pre-deposit amount in cases involving congruent facts
Dec 18, 2023- In Favour of Petitioner
- Citation Number : TS-656-HC(ALL)-2023-GST
High Court
HC: Gauhati HC stays SCN against PepsiCo alleging non-reconciliation of ITC
Dec 18, 2023- In Favour of Not Applicable
- Citation Number : TS-655-HC(GAUH)-2023-GST
High Court
HC: Allows GSTR-1 rectification post due-date recognizing bonafide human-errors in adopting new regime
Dec 18, 2023- In Favour of Not Applicable
- Citation Number : TS-654-HC(BOM)-2023-GST
Supreme Court
SC: Dismisses Revenue's SLP in Suncraft Energy case involving ITC denial over GSTR-2A-3B mismatch
Dec 15, 2023- In Favour of Respondent
- Citation Number : TS-653-SC-2023-GST
High Court
HC: Quashes demand in SCN issued online despite common-portal inaccessibility due to registration cancellation
Dec 15, 2023- In Favour of Petitioner
- Citation Number : TS-652-HC(MAD)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Performance-based incentive received by Coop-Banks for extending loans under Atma-Nirbhar scheme, not 'subsidy'; Upholds AAR-order
Dec 15, 2023- In Favour of Respondent
- Citation Number : TS-649-AAAR(GUJ)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Supply of goods and services for erection, commissioning & installation of Cattle-Feed Plant a ’composite-supply’ of works-contract service
Dec 15, 2023- In Favour of Not Applicable
- Citation Number : TS-650-AAAR(GUJ)-2023-GST
Appellate Authority for Advance Ruling
AAAR: ‘Ahmedabad Janmarg Ltd.’ formed as SPV, not a Local Authority, cannot claim GST exemption; Upholds AAR
Dec 15, 2023- In Favour of Respondent
- Citation Number : TS-651-AAAR(GUJ)-2023-GST
High Court
HC: Quashes order rejecting appeal against GST registration cancellation, condones delay
Dec 14, 2023- In Favour of Petitioner
- Citation Number : TS-648-HC(RAJ)-2023-GST
High Court
HC: Frowns upon writ filing at show cause notice stage in a ‘routine fashion’
Dec 14, 2023- In Favour of Petitioner
- Citation Number : TS-647-HC(MAD)-2023-GST
High Court
HC: Directs Revenue to permit assessee to rectify GSTR-01 and upload it
Dec 14, 2023- In Favour of Petitioner
- Citation Number : TS-638-HC(MAD)-2023-GST