Rulings ( 6310 results )
Authority for Advance Ruling
AAR: Consideration given for grant of desilting right taxable at 18% on reverse charge basis
Jul 28, 2023- In Favour of Respondent
- Citation Number : TS-350-AAR(KER)-2023-GST
Authority for Advance Ruling
AAR: Netting-off receivables of one GSTIN by another for paying consideration, valid,; Allows ITC
Jul 28, 2023- In Favour of Applicant
- Citation Number : TS-352-AAR(KER)-2023-GST
Authority for Advance Ruling
AAR: Construction of residential villas taxable at 7.5%, irrespective of sale deed execution
Jul 28, 2023- In Favour of Respondent
- Citation Number : TS-351-AAR(KER)-2023-GST
High Court
HC: Upholds validity of time-limit prescribed for ITC; Return with late-fee not springboard to claim credit
Jul 27, 2023- In Favour of Petitioner
- Citation Number : TS-349-HC(AP)-2023-GST
High Court
HC: Matter once finalized in Appellate order cannot be re-agitated via fresh SCN; Allows writ
Jul 26, 2023- In Favour of Petitioner
- Citation Number : TS-348-HC(JHAR)-2023-GST
High Court
HC: Loan to Credit-Card holder is loan-simpliciter and nothing else; Directs refund of IGST paid
Jul 26, 2023- In Favour of Appellant
- Citation Number : TS-347-HC(CAL)-2023-GST
High Court
HC: Relegates Assessee to file reply to SCN, absent case foundation details in Notice
Jul 25, 2023- In Favour of Petitioner
- Citation Number : TS-345-HC(ALL)-2023-GST
High Court
HC: Quashes order imposing 200% penalty on consignment upon detention; Directs recalculation
Jul 25, 2023- In Favour of Not Applicable
- Citation Number : TS-343-HC(CAL)-2023-GST
High Court
HC: Quashes order rejecting appeal “mechanically” owing to non-supply of certified copies; Remits matter
Jul 25, 2023- In Favour of Petitioner
- Citation Number : TS-344-HC(ORI)-2023-GST
High Court
HC: Derides Revenue for affording hearing to assessee before expiry of time for SCN-reply
Jul 25, 2023- In Favour of Petitioner
- Citation Number : TS-346-HC(DEL)-2023-GST
Authority for Advance Ruling
AAR: Activity of change of description of wetland to ordinary land in Govt records, taxable under RCM
Jul 25, 2023- In Favour of Respondent
- Citation Number : TS-341-AAR(KER)-2023-GST
Authority for Advance Ruling
AAR: Artificial Insemination Crate/Travis for use in veterinary clinics attracts 18%
Jul 25, 2023- In Favour of Not Applicable
- Citation Number : TS-342-AAR(GUJ)-2023-GST
Authority for Advance Ruling
AAR: 18% GST on Shifting Transmission Lines on NHAI’s request for road widening projects, ITC admissible
Jul 25, 2023- In Favour of Applicant
- Citation Number : TS-340-AAR(PUN)-2023-GST
High Court
HC: Personal Hearing not empty formality, cannot be denied or substituted by telephonic conversation
Jul 25, 2023- In Favour of Petitioner
- Citation Number : TS-339-HC(DEL)-2023-GST
High Court
HC: Grants bail in alleged ITC-fraud, given Revenue's unsureness w.r.t. offence
Jul 24, 2023- In Favour of Petitioner
- Citation Number : TS-338-HC(ALL)-2023-GST
High Court
HC: Right to bail not deniable merely because of community sentiments against accused
Jul 24, 2023- In Favour of Applicant
- Citation Number : TS-337-HC(ALL)-2023-GST
High Court
HC: Allows exporter interest on delayed IGST refund; Cites 'clear' & 'mandatory' provision
Jul 24, 2023- In Favour of Petitioner
- Citation Number : TS-336-HC(GUJ)-2023-GST
Authority for Advance Ruling
AAR: Chikkies, containing cocoa taxable at 18%, however, with Dry Fruits, Crushed Peanut, attracts 5%
Jul 22, 2023- In Favour of Applicant
- Citation Number : TS-335-AAR(KAR)-2023-GST
Authority for Advance Ruling
AAR: Refuses to render advance ruling, on grounds of jurisdiction, ‘cryptic’ facts
Jul 21, 2023- In Favour of Respondent
- Citation Number : TS-334-AAR(GUJ)-2023-GST
Authority for Advance Ruling
AAR: Culls out ‘scope’ of advance ruling, renders ‘no ruling’ on supplies prior to application
Jul 21, 2023- In Favour of Respondent
- Citation Number : TS-333-AAR(RAJ)-2023-GST