Rulings ( 6432 results )
High Court
HC: Warehousing-service to Unilever for tea blending/packing exempt: AAR/AAAR-order contrary to SC-decisions
Dec 12, 2023- In Favour of Petitioner
- Citation Number : TS-635-HC(BOM)-2023-GST
Authority for Advance Ruling
AAR: Central Police Force Canteen under Ministry of Home Affairs ineligible for GST exemption
Dec 11, 2023- In Favour of Respondent
- Citation Number : TS-634-AAR(KAR)-2023-GST
High Court
HC: Enquiry in declared business-place, ‘summary proceeding’; Rejects plea to cross-examine third-party statement
Dec 11, 2023- In Favour of Respondent
- Citation Number : TS-633-HC(KER)-2023-GST
Authority for Advance Ruling
AAR: 18% GST on damages received from tenant for early termination of sub-lease
Dec 11, 2023- In Favour of Respondent
- Citation Number : TS-632-AAR(KAR)-2023-GST
High Court
HC: Directs refund of GST collected during search, however, validates legality of inspection
Dec 08, 2023- In Favour of Petitioner
- Citation Number : TS-631-HC(DEL)-2023-GST
High Court
HC: Orders provisionally attaching assessee’s bank accounts inoperative, given 1-year expiry
Dec 08, 2023- In Favour of Petitioner
- Citation Number : TS-630-HC(DEL)-2023-GST
High Court
HC: Upholds non-restoration of registration certificates by single-judge pending SCN-adjudication, dismisses writ appeal
Dec 08, 2023- In Favour of Petitioner
- Citation Number : TS-629-HC(KER)-2023-GST
High Court
HC: Revenue cannot continue summons for enforcing assessee's presence, disposes writ
Dec 08, 2023- In Favour of Petitioner
- Citation Number : TS-628-HC(P&H)-2023-GST
High Court
HC: Directs refund of amount deposited under compelling circumstances during search operations
Dec 08, 2023- In Favour of Petitioner
- Citation Number : TS-627-HC(DEL)-2023-GST
High Court
HC: Allows IDS-refund to IOCL notwithstanding principal-input & output bearing same GST-rate
Dec 08, 2023- In Favour of Not Applicable
- Citation Number : TS-626-HC(DEL)-2023-GST
Competition Commission of India
CCI: Subway franchisee guilty of profiteering on 6’ Paneer Tikka Sandwich
Dec 08, 2023- In Favour of Not Applicable
- Citation Number : TS-625-CCI-2023-GST
Competition Commission of India
CCI: Affirms profiteering by Movie Exhibitor in not passing benefit of tax rate-reduction to recipients
Dec 08, 2023- In Favour of Not Applicable
- Citation Number : TS-624-CCI-2023-GST
Authority for Advance Ruling
AAR: Tata’s aircraft supply to Airbus is ‘composite supply’, dominantly ‘goods’; Grants 5% GST rate
Dec 07, 2023- In Favour of Applicant
- Citation Number : TS-623-AAR(GUJ)-2023-GST
Authority for Advance Ruling
AAR: Upholds taxability of amount collected towards Corpus Fund, common-area electricity charges from members
Dec 07, 2023- In Favour of Applicant
- Citation Number : TS-622-AAR(WB)-2023-GST
High Court
HC: Directs reversal of ITC recovered from assessee during search; Cites duress, abnormal hours
Dec 07, 2023- In Favour of Petitioner
- Citation Number : TS-621-HC(DEL)-2023-GST
High Court
HC: Upholds Malabar Cement’s transitional-credit claim rejection absent limitation extension by Commissioner
Dec 07, 2023- In Favour of Respondent
- Citation Number : TS-620-HC(KER)-2023-GST
High Court
HC: Gujarat HC issues notice in challenge to second time extension for SCN issuance
Dec 06, 2023- In Favour of Not Applicable
- Citation Number : TS-619-HC(GUJ)-2023-GST
High Court
HC: IGST refund on zero-rated supplies after adjustment of interest not illegal
Dec 05, 2023- In Favour of Petitioner
- Citation Number : TS-618-HC(DEL)-2023-GST
High Court
HC: Appellate Authority under ‘obligation’ to look into merits even in assessee’s absence
Dec 04, 2023- In Favour of Petitioner
- Citation Number : TS-617-HC(PAT)-2023-GST
High Court
HC: Upholds ITC denial citing want of supporting documents to evidence ‘actual’ goods movement
Dec 04, 2023- In Favour of Not Applicable
- Citation Number : TS-616-HC(ALL)-2023-GST