Rulings ( 6621 results )
Authority for Advance Ruling
AAR: Conversion of copper-scrap into winding-wire a ‘supply of goods’, not job-work service; RCM inapplicable
Mar 19, 2024- In Favour of Petitioner
- Citation Number : TS-744-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: ‘Car Seat’ cushion suspension wires & ‘steel hooks’ essential part of seat, taxable at 18% GST
Mar 19, 2024- In Favour of Petitioner
- Citation Number : TS-745-AAR(TN)-2023-GST
High Court
HC: Permits rectification of bonafide invoice filing errors in monthly returns where no revenue loss occurred
Mar 18, 2024- In Favour of Petitioner
- Citation Number : TS-142-HC(BOM)-2024-GST
High Court
HC: Non-compliance with timeline for issuing registration cancellation order 'directory' not 'mandatory'
Mar 18, 2024- In Favour of Respondent
- Citation Number : TS-141-HC(DEL)-2024-GST
Authority for Advance Ruling
AAR: Ancillary charges collected by DISCOMs not naturally-bundled with electricity-supply, attracts 18% GST
Mar 18, 2024- In Favour of Applicant
- Citation Number : TS-743-AAR(TN)-2023-GST
High Court
HC: Only ‘seriousness of offence’ cannot deprive legitimate right to be released pending trial
Mar 18, 2024- In Favour of Petitioner
- Citation Number : TS-140-HC(GUJ)-2024-GST
High Court
HC: Citing alternate-remedy existence, dismisses writ challenging SCNs raising demand on cigarette manufacturing
Mar 18, 2024- In Favour of Not Applicable
- Citation Number : TS-139-HC(MP)-2024-GST
High Court
HC: Quashes Assessment Order absent discussion, findings on taxpayer's reply
Mar 15, 2024- In Favour of Petitioner
- Citation Number : TS-134-HC(MAD)-2024-GST
High Court
HC: GST registration cancellation order enforceable from date of passing away
Mar 15, 2024- In Favour of Petitioner
- Citation Number : TS-135-HC(DEL)-2024-GST
High Court
HC: Online appeal filing date to be ‘always taken’ while condoning delay
Mar 15, 2024- In Favour of Petitioner
- Citation Number : TS-133-HC(DEL)-2024-GST
High Court
HC: Restrains coercive steps against Puneeth Kothapa in evasion case
Mar 15, 2024- In Favour of Petitioner
- Citation Number : TS-138-HC(AP)-2024-GST
High Court
HC: Limitation period for recording invoice to claim transitional credit computable excluding appointed-date
Mar 15, 2024- In Favour of Petitioner
- Citation Number : TS-137-HC(GAUH)-2024-GST
High Court
HC: Constitutional-Court duty-bound to decide vires of statutory provision/circular; Remands matter to Single-Judge
Mar 15, 2024- In Favour of Petitioner
- Citation Number : TS-136-HC(CAL)-2024-GST
Authority for Advance Ruling
AAR: ITC unavailable on cement, steel, architect-services used for Godown construction meant for commercial-renting
Mar 15, 2024- In Favour of Respondent
- Citation Number : TS-742-AAR(TN)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Cannot condone 920 days delay; Embarks on powers of ‘Appellate Authority’
Mar 14, 2024- In Favour of Appellant
- Citation Number : TS-132-AAAR(TN)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Members differ over classification of Jac Olivol Oil as ‘medicament’
Mar 14, 2024- In Favour of Not Applicable
- Citation Number : TS-131-AAAR(WB)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Admits appeal over 'two-wheeler seat covers' classification; Condones 21 days delay
Mar 14, 2024- In Favour of Appellant
- Citation Number : TS-130-AAAR(TN)-2024-GST
High Court
HC: Declines to interfere with prohibitory order absent assessee seeking recourse to provisional release
Mar 13, 2024- In Favour of Petitioner
- Citation Number : TS-129-HC(CAL)-2024-GST
High Court
HC: Laments Revenue's 'inconsistent' approach in 'arbitrary' withholding of Samsung India's refund claim
Mar 13, 2024- In Favour of Petitioner
- Citation Number : TS-128-HC(ALL)-2024-GST
Appellate Authority for Advance Ruling
AAAR: 'Fair Price Shop' selling Kerosene Oil to ration-card holders not liable to GST: Reverses AAR-order
Mar 13, 2024- In Favour of Appellant
- Citation Number : TS-127-AAAR(WB)-2024-GST