Rulings ( 6866 results )
Authority for Advance Ruling
AAR: Liquidated damages' for contract breach/non-performance assessable like principal-supply: CBIC-Circular 'not universal/absolute'
Jul 04, 2024- In Favour of Respondent
- Citation Number : TS-398-AAR(AP)-2024-GST
High Court
HC: Breakwater-wall for ship-safety not 'plant and machinery'; ITC on its construction/reconstruction blocked u/s 17(5)
Jul 04, 2024- In Favour of Respondent
- Citation Number : TS-397-HC(BOM)-2024-GST
High Court
HC: Tax payment during search, investigation prior to ascertainment ‘definitely’ not voluntary
Jul 04, 2024- In Favour of Not Applicable
- Citation Number : TS-396-HC(CAL)-2024-GST
High Court
HC: Mandatory to follow 'natural-justice' principle before blocking ECrL; Section on "higher-footing" than Rule
Jul 04, 2024- In Favour of Petitioner
- Citation Number : TS-395-HC(TEL)-2024-GST
Authority for Advance Ruling
AAR: Supply of aggregate and recovery of royalty-charges not composite or mixed supply, taxable seperately
Jul 03, 2024- In Favour of Applicant
- Citation Number : TS-392-AAR(AP)-2024-GST
Authority for Advance Ruling
AAR: Sewerage Water treated and supplied by Applicant to industries, exempt under GST
Jul 03, 2024- In Favour of Applicant
- Citation Number : TS-393-AAR(AP)-2024-GST
Authority for Advance Ruling
AAR: Defence PSU liable to 5% GST on spares forming ‘parts’ of warships/submarines
Jul 03, 2024- In Favour of Not Available
- Citation Number : TS-394-AAR(AP)-2024-GST
High Court
HC: Quashes assessment order disallowing ITC; Follows M. Trade Links
Jul 02, 2024- In Favour of Petitioner
- Citation Number : TS-391-HC(KER)-2024-GST
High Court
HC: Quashes assessment order on condition of depositing 10% of tax demand
Jul 02, 2024- In Favour of Petitioner
- Citation Number : TS-390-HC(MAD)-2024-GST
High Court
HC: Rules on transition of un-adjusted TDS via TRAN-01 as unutilized ITC
Jul 02, 2024- In Favour of Petitioner
- Citation Number : TS-389-HC(KER)-2024-GST
High Court
HC: Route alteration allowable despite specifics in consignment documents; Conveyor ‘free to choose’
Jul 02, 2024- In Favour of Respondent
- Citation Number : TS-388-HC(KAR)-2024-GST
Competition Commission of India
CCI: Multiplex profiteered by not lowering ticket price; State licensing-authority ‘cannot’ waive GST
Jul 02, 2024- In Favour of Not Applicable
- Citation Number : TS-387-CCI-2024-GST
Competition Commission of India
CCI: GPR Multiplex profiteered by not lowering ticket price; State licensing-authority ‘cannot’ waive GST
Jul 02, 2024- In Favour of Not Applicable
- Citation Number : TS-386-CCI-2024-GST
High Court
HC: Movable-property attached to safeguard Revenue's interest pending investigation does not tantamount to 'harassment'
Jul 02, 2024- In Favour of Not Available
- Citation Number : TS-385-HC(GUJ)-2024-GST
High Court
HC: Requiring ITC-reversal for supplier's credit-notes w.r.t. post-sale discount contrary to GST-law; Remands matter
Jul 01, 2024- In Favour of Petitioner
- Citation Number : TS-384-HC(MAD)-2024-GST
High Court
HC: Upholds reverse-charge liability, penalty on raw-cotton purchase; SCN valid despite incorrect section mention
Jul 01, 2024- In Favour of Respondent
- Citation Number : TS-383-HC(GUJ)-2024-GST
High Court
HC: Overturns AAR,AAAR on ‘fusible interlining cotton fabrics’ classification with ‘visible’ plastic coating
Jun 28, 2024- In Favour of Not Applicable
- Citation Number : TS-382-HC(GUJ)-2024-GST
High Court
HC: Citing requirement to give ‘opportunity’ for responding to SCN, quashes recovery
Jun 28, 2024- In Favour of Respondent
- Citation Number : TS-381-HC(KAR)-2024-GST
High Court
HC: Taxing Power-Plant Ash transportation, a pure question of composite-vs-mixed supply; Intervenes at SCN stage
Jun 28, 2024- In Favour of Petitioner
- Citation Number : TS-380-HC(JHAR)-2024-GST
High Court
HC: Modifies penalty for transport of imported machinery without EWB; Imposes cost for BG non-renewal
Jun 28, 2024- In Favour of Petitioner
- Citation Number : TS-378-HC(BOM)-2024-GST