Rulings ( 6310 results )

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Authority for Advance Ruling

AAR: Section 98(2) covers “any proceedings”, including enquiry/summon u/s 70; Rejects application

Oct 10, 2023
  • In Favour of Respondent
  • Citation Number : TS-510-AAR(TN)-2023-GST
Authority for Advance Ruling

AAR: Information Technology Enabled Services rendered to foreign entity qualifies as ‘export’

Oct 10, 2023
  • In Favour of Petitioner
  • Citation Number : TS-509-AAR(TN)-2023-GST
High Court

HC: Interest deduction on refund of wrong transitioning of amount lying unutilized in PLA, unsustainable

Oct 10, 2023
  • In Favour of Petitioner
  • Citation Number : TS-508-HC(MAD)-2023-GST
High Court

HC: Cancelled GSTN no ground for goods seizure when transaction genuineness is not disputed

Oct 10, 2023
  • In Favour of Petitioner
  • Citation Number : TS-507-HC(ALL)-2023-GST
High Court

HC: Detention cannot be made without “intent to evade tax”, quashes orders

Oct 09, 2023
  • In Favour of Petitioner
  • Citation Number : TS-506-HC(ALL)-2023-GST
Authority for Advance Ruling

AAR: Hostels not being 'residential dwelling' services of accommodation not exempt, taxable at 18%

Oct 09, 2023
  • In Favour of Respondent
  • Citation Number : TS-505-AAR(TN)-2023-GST
High Court

HC: Rule 89(4)(C) amendment restricting refund by capping 'export turnover' value inapplicable retrospectively

Oct 09, 2023
  • In Favour of Petitioner
  • Citation Number : TS-504-HC(DEL)-2023-GST
High Court

HC: Directs refund to DMRC; Limitation inapplicable to deposits made under mistaken belief

Oct 06, 2023
  • In Favour of Petitioner
  • Citation Number : TS-503-HC(DEL)-2023-GST
High Court

HC: 'Business decline', 'employee shortfall' valid reasons for condoning delay in filing appeal

Oct 06, 2023
  • In Favour of Petitioner
  • Citation Number : TS-498-HC(MAD)-2023-GST
High Court

HC: “Reasons are heart and soul of any judicial and administrative order”; Quashes registration cancellation

Oct 06, 2023
  • In Favour of Respondent
  • Citation Number : TS-497-HC(ALL)-2023-GST
High Court

HC: SCN being vague, sets aside GST registration-cancellation order

Oct 06, 2023
  • In Favour of Petitioner
  • Citation Number : TS-500-HC(GUJ)-2023-GST
High Court

HC: Quashes penalty imposed for vehicle-transportation post e-way bill expiry

Oct 06, 2023
  • In Favour of Petitioner
  • Citation Number : TS-501-HC(CAL)-2023-GST
High Court

HC: Notification destroying acquired/vested right of SGST reimbursement under Industrial Policy unsustainable

Oct 06, 2023
  • In Favour of Petitioner
  • Citation Number : TS-499-HC(JHAR)-2023-GST
High Court

HC: Common location of assessee & parent company insufficient to demonstrate fraud in obtaining registration

Oct 05, 2023
  • In Favour of Appellant
  • Citation Number : TS-496-HC(AP)-2023-GST
Authority for Advance Ruling

AAR: Transfer of goods within FTWZ not 'bonded warehouse transaction' under Schedule III

Oct 05, 2023
  • In Favour of Respondent
  • Citation Number : TS-494-AAR(TN)-2023-GST
Authority for Advance Ruling

AAR: 18% GST on Composite supply of construction services rendered to Tirunelveli Smart City

Oct 05, 2023
  • In Favour of Respondent
  • Citation Number : TS-493-AAR(TN)-2023-GST
Authority for Advance Ruling

AAR: Supply of “raw water” by SIDC to industrial area, not taxable

Oct 05, 2023
  • In Favour of Applicant
  • Citation Number : TS-495-AAR(TN)-2023-GST
High Court

HC: Affirms order disallowing transition of ineligible ITC from VAT regime, wilful misstatement allegation

Oct 05, 2023
  • In Favour of Applicant
  • Citation Number : TS-492-HC(TRI)-2023-GST
Appellate Authority for Advance Ruling

AAAR: Upholds ITC denial on CSR activities; Embarks on legislative intent to block credit

Oct 04, 2023
  • In Favour of Respondent
  • Citation Number : TS-491-AAAR(GUJ)-2023-GST
High Court

HC: Transporter 'being aggrieved' can file appeal despite payment for goods release made by owner

Oct 04, 2023
  • In Favour of Petitioner
  • Citation Number : TS-490-HC(BOM)-2023-GST