Rulings ( 6202 results )

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High Court

HC: Meritorious appeal shouldn’t be dismissed on hyper-technical ground of non-filing of certified order-copy

Jun 28, 2023
  • In Favour of Petitioner
  • Citation Number : TS-267-HC(CAL)-2023-GST
High Court

HC: Communication from client a 'privileged' information; Challenge by third-party Advocate to GST-fraud investigation 'maintainable'

Jun 27, 2023
  • In Favour of Appellant
  • Citation Number : TS-266-HC(CAL)-2023-GST
Authority for Advance Ruling

AAR: No ITC reversal on commercial/financial credit-note towards post sale discount

Jun 27, 2023
  • In Favour of Not Applicable
  • Citation Number : TS-265-AAR(AP)-2023-GST
Authority for Advance Ruling

AAR: GST applicable on pre-packaged rice supply upto 25 kgs meant for exports

Jun 26, 2023
  • In Favour of Applicant
  • Citation Number : TS-264-AAR(AP)-2023-GST
Authority for Advance Ruling

AAR: Manpower Service to Govt. Entities not exempt; 18% GST applicable on entire amount collected

Jun 26, 2023
  • In Favour of Respondent
  • Citation Number : TS-263-AAR(AP)-2023-GST
Authority for Advance Ruling

AAR: Advance ruling application by logistics provider basis hypothesis or assumption 'not maintainable'

Jun 26, 2023
  • In Favour of Not Available
  • Citation Number : TS-262-AAR(AP)-2023-GST
High Court

HC: Declares provisional-attachment orders to be 'no longer in operation', citing 1-year expiry

Jun 23, 2023
  • In Favour of Not Applicable
  • Citation Number : TS-261-HC(KAR)-2023-GST
High Court

HC: Orders fresh decision on registration cancellation owing to non-consideration of facts

Jun 23, 2023
  • In Favour of Not Applicable
  • Citation Number : TS-260-HC(CAL)-2023-GST
High Court

HC: Directs Revenue to consider Assessee's representation regarding IGST refund

Jun 23, 2023
  • In Favour of Petitioner
  • Citation Number : TS-258-HC(GUJ)-2023-GST
High Court

HC: Condones “minor delay” in filing appeal, considering assessee’s bonafide explanation

Jun 23, 2023
  • In Favour of Petitioner
  • Citation Number : TS-257-HC(MAD)-2023-GST
High Court

HC: Sets aside 'vague' GST-registration cancellation order, cites lack of specific reasons

Jun 23, 2023
  • In Favour of Petitioner
  • Citation Number : TS-256-HC(GUJ)-2023-GST
High Court

HC: Quashes “cryptic” SCN proposing to cancel GST registration absent reasons

Jun 23, 2023
  • In Favour of Respondent
  • Citation Number : TS-259-HC(GUJ)-2023-GST
Supreme Court

SC: Pre-condition of furnishing bank guarantee for bail ‘bad’; Follows earlier precedents

Jun 22, 2023
  • In Favour of Respondent
  • Citation Number : TS-255-SC-2023-GST
High Court

HC: No illegality in rejecting assessee's time-barred appeal against order cancelling GST registration

Jun 22, 2023
  • In Favour of Respondent
  • Citation Number : TS-254-HC(KER)-2023-GST
Appellate Authority for Advance Ruling

AAAR: Support Service received from Foreign Parent Company liable to IGST under RCM

Jun 21, 2023
  • In Favour of Respondent
  • Citation Number : TS-252-AAAR(MAH)-2023-GST
High Court

HC: Issues guidelines for tax difference calculation for pre-GST works contract

Jun 21, 2023
  • In Favour of Respondent
  • Citation Number : TS-253-HC(KAR)-2023-GST
Authority for Advance Ruling

AAR: IGST under RCM leviable on monetary proceeds transferred to Foreign Parent Company

Jun 21, 2023
  • In Favour of Respondent
  • Citation Number : TS-740-AAR(MAH)-2022-GST
High Court

HC: Rejects plea for returning amount recovered by Revenue from assessee’s provisionally attached bank-account

Jun 20, 2023
  • In Favour of Not Applicable
  • Citation Number : TS-249-HC(GUJ)-2023-GST
High Court

HC: Quashes assessment orders passed by “totally ignoring” personal hearing request; Remands matter

Jun 20, 2023
  • In Favour of Not Applicable
  • Citation Number : TS-251-HC(MAD)-2023-GST
Authority for Advance Ruling

AAR: 'Duty-Credit Scrips' excludible from value of exempted supply for computing ITC reversal

Jun 20, 2023
  • In Favour of Applicant
  • Citation Number : TS-246-AAR(TEL)-2023-GST