Rulings ( 6625 results )
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
Authority for Advance Ruling
AAR: Sale of used Wind Turbine Generator with accessories, a composite supply, taxable at 12%
Oct 03, 2023- In Favour of Respondent
- Citation Number : TS-489-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: Allows ITC on purchase/repair of Earth moving machinery deployed for transportation within factory
Sep 29, 2023- In Favour of Applicant
- Citation Number : TS-488-AAR(TN)-2023-GST
High Court
HC: Dismisses writ challenging AOs without availing appellate remedy; Notice served online a ‘proper’ mode
Sep 29, 2023- In Favour of Respondent
- Citation Number : TS-487-HC(PAT)-2023-GST
High Court
HC: Allows refund considering application as within time-limit excluding COVID pandemic period
Sep 28, 2023- In Favour of Petitioner
- Citation Number : TS-484-HC(DEL)-2023-GST
High Court
HC: Quashes SCN and order cancelling registration ‘solely’ for natural justice principle violation
Sep 28, 2023- In Favour of Not Available
- Citation Number : TS-485-HC(GUJ)-2023-GST