Rulings ( 6626 results )
High Court
HC: Directs release of goods being accompanied with invoice, specific documents; Disposes writ
Sep 25, 2023- In Favour of Petitioner
- Citation Number : TS-466-HC(ALL)-2023-GST
High Court
HC: State Tax Officer not ‘proper officer’ for exercising powers of Provisional Attachment; Disposes writ
Sep 22, 2023- In Favour of Not Applicable
- Citation Number : TS-464-HC(BOM)-2023-GST
High Court
HC: Quashes registration-cancellation order bereft of specific reason; Imposes cost
Sep 22, 2023- In Favour of Petitioner
- Citation Number : TS-465-HC(DEL)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Mixing scent with tobacco dust, not manufacturing
Sep 20, 2023- In Favour of Appellant
- Citation Number : TS-459-AAAR(UP)-2023-GST
Appellate Authority for Advance Ruling
AAAR: ‘Service recipient’ ineligible to seek Advance Ruling, affirms AAR
Sep 20, 2023- In Favour of Respondent
- Citation Number : TS-462-AAAR(UP)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Strikes down AAR direction mandating GST-invoice submission by contractor, absent provision in Act
Sep 20, 2023- In Favour of Not Available
- Citation Number : TS-463-AAAR(UTT)-2023-GST
High Court
HC: Tax amount non-reflection in GSTR-2A not sufficient to deny ITC-claim; Remands matter
Sep 20, 2023- In Favour of Petitioner
- Citation Number : TS-461-HC(KER)-2023-GST
Authority for Advance Ruling
AAR: Supplying uniforms, bags, study material alongwith coaching service for consolidated charge, a “composite supply”
Sep 20, 2023- In Favour of Applicant
- Citation Number : TS-783-AAR(RAJ)-2021-GST
High Court
HC: 'Mango Pulp' always taxable at 12%, not 18% GST; Clarification applies retrospectively
Sep 20, 2023- In Favour of Petitioner
- Citation Number : TS-460-HC(AP)-2023-GST
High Court
HC: Cannot reject ‘legitimate’ claim by adopting 'pedantic approach'; Allows refund in two-parts
Sep 18, 2023- In Favour of Not Applicable
- Citation Number : TS-458-HC(GUJ)-2023-GST
High Court
HC: Hearing opportunity before AAR not 'empty formality'; Reason must precede rejection
Sep 18, 2023- In Favour of Petitioner
- Citation Number : TS-457-HC(KAR)-2023-GST
High Court
HC: Quashes registration-cancellation SCN ‘incapable of eliciting meaningful response’, absent “reason”
Sep 15, 2023- In Favour of Petitioner
- Citation Number : TS-456-HC(DEL)-2023-GST
High Court
HC: Directs release of seized cash, waives time during writ pendency, from limitation
Sep 15, 2023- In Favour of Not Applicable
- Citation Number : TS-454-HC(DEL)-2023-GST
High Court
HC: Citing unambiguous language, upholds validity of Section 16(4) denying ITC for belated return-filing
Sep 15, 2023- In Favour of Respondent
- Citation Number : TS-455-HC(PAT)-2023-GST
High Court
HC: Criticizes mechanical refund denial to EOU on software service exported to foreign parent
Sep 15, 2023- In Favour of Petitioner
- Citation Number : TS-453-HC(DEL)-2023-GST
High Court
HC: Credit transitioned cannot be denied; Mistake/discrepancy in filing TRAN-01 may be ‘overlooked’
Sep 13, 2023- In Favour of Not Applicable
- Citation Number : TS-452-HC(MAD)-2023-GST
High Court
HC: Unit coming into existence after change in ownership not entitled to 'Budgetary-Support'
Sep 13, 2023- In Favour of Respondent
- Citation Number : TS-451-HC(SIK)-2023-GST
High Court
HC: Allows GST registration restoration; Extends 'Amnesty Scheme' benefit despite cancellation after cut-off date
Sep 12, 2023- In Favour of Petitioner
- Citation Number : TS-450-HC(MAD)-2023-GST
Authority for Advance Ruling
AAR: Proportionate ITC available on canteen services provided by auto-parts supplier to permanent employees, not contractual workers
Sep 12, 2023- In Favour of Petitioner
- Citation Number : TS-449-AAR(AP)-2023-GST
Authority for Advance Ruling
AAR: 'Crackle' used as topping, sold to ice-cream manufacturers, not Sugar Boiled Confectionery, but ‘industrial input’
Sep 12, 2023- In Favour of Respondent
- Citation Number : TS-448-AAR(AP)-2023-GST