Rulings ( 6202 results )

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High Court

HC: Takes cognizance of coercive recovery against assessee prior to provisional attachment: Disposes writ

Jul 12, 2023
  • In Favour of Not Available
  • Citation Number : TS-305-HC(BOM)-2023-GST
High Court

HC: No jurisdiction with State-authorities to retain tax on export transaction: Directs transfer to Centre

Jul 11, 2023
  • In Favour of Petitioner
  • Citation Number : TS-304-HC(BOM)-2023-GST
High Court

HC: Denies anticipatory bail to assessee accused of claiming huge GST refunds through bogus firms

Jul 11, 2023
  • In Favour of Not Available
  • Citation Number : TS-303-HC(MP)-2023-GST
Authority for Advance Ruling

AAR: Provision of Erection, Installation and Maintenance of sewerage treatment plant qualifies as composite supply of works contract

Jul 11, 2023
  • In Favour of Respondent
  • Citation Number : TS-301-AAR(WB)-2023-GST
Authority for Advance Ruling

AAR: Composite-supply of food-grain milling-services for distribution under PDS exempt where value of goods does not exceed 25%

Jul 11, 2023
  • In Favour of Petitioner
  • Citation Number : TS-302-AAR(WB)-2023-GST
Authority for Advance Ruling

AAR: Composite Supply of service by milling of food grains into flour to Govt. for distribution under PDS, exempt

Jul 10, 2023
  • In Favour of Applicant
  • Citation Number : TS-300-AAR(WB)-2023-GST
High Court

HC: Disposes writ petition challenging order-in appeal over appellate tribunal non-constitution

Jul 07, 2023
  • In Favour of Petitioner
  • Citation Number : TS-299-HC(BOM)-2023-GST
High Court

HC: Provisional Attachment of bank account cannot continue beyond one year

Jul 07, 2023
  • In Favour of Petitioner
  • Citation Number : TS-298-HC(BOM)-2023-GST
High Court

HC: Bombay HC grants ad interim-relief to Adlabs Imagica in plea for extending entitlement certificate time-period

Jul 07, 2023
  • In Favour of Petitioner
  • Citation Number : TS-297-HC(BOM)-2023-GST
High Court

HC: Provisional bank-account attachment a ‘serious intrusion’ into privacy; Quashes order

Jul 07, 2023
  • In Favour of Not Applicable
  • Citation Number : TS-296-HC(TEL)-2023-GST
Authority for Advance Ruling

AAR: Generation of E-way bill, address determination for invoice falls outside ambit of ‘Advance Ruling’

Jul 07, 2023
  • In Favour of Respondent
  • Citation Number : TS-294-AAR(WB)-2023-GST
Authority for Advance Ruling

AAR: Services of loading/unloading imported processed Toor, Whole Pulses and Black Matte, not exempt

Jul 07, 2023
  • In Favour of Applicant
  • Citation Number : TS-293-AAR(WB)-2023-GST
Authority for Advance Ruling

AAR: No ruling in application where matter stands decided by jurisdictional authority in prior proceedings

Jul 07, 2023
  • In Favour of Respondent
  • Citation Number : TS-295-AAR(WB)-2023-GST
Supreme Court

SC: Dismisses Revenue's appeal against HC-decision quashing vehicle detention order

Jul 07, 2023
  • In Favour of Petitioner
  • Citation Number : TS-291-SC-2023-GST
High Court

HC: Cooperation in assessment proceedings ‘critical pre-requisite’ for entitlement to writ-remedy; Dismisses assessee's petition

Jul 07, 2023
  • In Favour of Respondent
  • Citation Number : TS-292-HC(MAD)-2023-GST
High Court

HC: Directs refund of IGST considering non-realization of duty drawback at higher rate

Jul 06, 2023
  • In Favour of Petitioner
  • Citation Number : TS-290-HC(BOM)-2023-GST
Authority for Advance Ruling

AAR: No GST chargeable by Fair Price Shop to Govt. on supply to ration-card holders

Jul 05, 2023
  • In Favour of Applicant
  • Citation Number : TS-288-AAR(WB)-2023-GST
Authority for Advance Ruling

AAR: Separate Registration needless for carrying multiple types of business from same place

Jul 05, 2023
  • In Favour of Applicant
  • Citation Number : TS-289-AAR(WB)-2023-GST
Authority for Advance Ruling

AAR: Denies ITC on construction cost capitalized in books towards warehouse rented out

Jul 04, 2023
  • In Favour of Respondent
  • Citation Number : TS-287-AAR(WB)-2023-GST
Authority for Advance Ruling

AAR: No compensation cess on Tobacco waste ‘kandi ravo' when supplied without brand name

Jul 04, 2023
  • In Favour of Applicant
  • Citation Number : TS-285-AAR(GUJ)-2023-GST