Rulings ( 7210 results )

Filters
Authority for Advance Ruling

AAR: Habitability upgradation works on Naval vessel involving substantial goods supply, not Maintenance service

  • In Favour of Respondent
  • Citation Number : TS-565-AAR(AP)-2024-GST
Authority for Advance Ruling

AAR: Supply of frozen shrimps in pouches construable as ‘pre-packaged and labelled’, attracts 5% GST

  • In Favour of Not Available
  • Citation Number : TS-564-AAR(AP)-2024-GST
High Court

HC: Upholds provisional bank account attachment order on allegation of non-disclosure of liquor sale

  • In Favour of Respondent
  • Citation Number : TS-563-HC(DEL)-2024-GST
High Court

HC: Grants interim stay of demand and recovery; Assessee pleads ‘absence’ of details in SCN

  • In Favour of Petitioner
  • Citation Number : TS-562-HC(GUJ)-2024-GST
High Court

HC: Quashes retrospective registration cancellation with clarification to recover dues for statutory non-compliance

  • In Favour of Petitioner
  • Citation Number : TS-561-HC(DEL)-2024-GST
Authority for Advance Ruling

AAR: Handover of building/civil-structure including railway-siding to Mining Corporation a 'supply of service'

  • In Favour of Respondent
  • Citation Number : TS-560-AAR(OD)-2024-GST
High Court

HC: EWB expiry due to vehicle breakdown merely a technicality; Quashes penalty

  • In Favour of Petitioner
  • Citation Number : TS-559-HC(ALL)-2024-GST
High Court

HC: Dismisses challenge to show cause notice premised on audit findings

  • In Favour of Respondent
  • Citation Number : TS-558-HC(DEL)-2024-GST
High Court

HC: Directs Appellate Authority to consider appeal filed manually

  • In Favour of Petitioner
  • Citation Number : TS-557-HC(MAD)-2024-GST
High Court

HC: Remands back to Appellate Authority for deciding ‘afresh’ refund claim of Xiaomi India

  • In Favour of Not Applicable
  • Citation Number : TS-556-HC(KAR)-2024-GST
High Court

HC: Affirms Single-Judge's order granting refund of excess GST paid on inputs, modifies interest

  • In Favour of Petitioner
  • Citation Number : TS-555-HC(MAD)-2024-GST
Authority for Advance Ruling

AAR: Service w.r.t. Water Supply Schemes to Govt/Local Authorities are exempt as 'Pure Services'

  • In Favour of Applicant
  • Citation Number : TS-554-AAR(WB)-2024-GST
Authority for Advance Ruling

AAR: Rejects advance ruling application due to pending issue before Audit Commissionerate

  • In Favour of Not Applicable
  • Citation Number : TS-553-AAR(OD)-2024-GST
Authority for Advance Ruling

AAR: Collecting increased past rents for immovable property taxable as 'supply'

  • In Favour of Respondent
  • Citation Number : TS-552-AAR(TN)-2024-GST
High Court

HC: Disposes writ challenging vires of S. 16 (4) in view of retrospective amendment

  • In Favour of Not Applicable
  • Citation Number : TS-551-HC(JHAR)-2024-GST
High Court

HC: Limitation Act not applicable to condone appeal filing delay beyond one month

  • In Favour of Respondent
  • Citation Number : TS-549-HC(AP)-2024-GST
Authority for Advance Ruling

AAR: Exemption to RWA on monthly contributions upto Rs 7500 "member-specific”

  • In Favour of Applicant
  • Citation Number : TS-548-AAR(WB)-2024-GST
High Court

HC: Grants fresh opportunity with a direction to deposit 25% of tax amount

  • In Favour of Not Applicable
  • Citation Number : TS-546-HC(MAD)-2024-GST
High Court

HC: Permits payment of demand in 10 EMIs

  • In Favour of Respondent
  • Citation Number : TS-547-HC(KER)-2024-GST
High Court

HC: Sets aside order denying ITC in view of new section 16 (5)

  • In Favour of Petitioner
  • Citation Number : TS-545-HC(DEL)-2024-GST