Rulings ( 6626 results )
Authority for Advance Ruling
AAR: Jac Olivol Oil intended for skincare not medicament but cosmetic product, classifiable under Heading 3304
Sep 04, 2023- In Favour of Respondent
- Citation Number : TS-427-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: Rules on taxability of interest payment in sewage treatment
Sep 01, 2023- In Favour of Petitioner
- Citation Number : TS-426-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: No GST on pre and post-examination services to Universities
Sep 01, 2023- In Favour of Applicant
- Citation Number : TS-425-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: Distributing golds coins/white goods to dealers under promotional schemes not 'gift', ITC allowed
Aug 31, 2023- In Favour of Applicant
- Citation Number : TS-424-AAR(KAR)-2023-GST
Authority for Advance Ruling
AAR: Supplier of works-contract service to prospective apartment-purchasers, liable to GST under RCM
Aug 31, 2023- In Favour of Respondent
- Citation Number : TS-423-AAR(KAR)-2023-GST
High Court
HC: Amendment prescribing value for refund computation operates prospectively, cannot be done vide Circular
Aug 31, 2023- In Favour of Petitioner
- Citation Number : TS-422-HC(JHAR)-2023-GST
High Court
HC: Revenue lacks jurisdiction to conduct audit of closed business, however, can initiate assessment
Aug 30, 2023- In Favour of Petitioner
- Citation Number : TS-421-HC(MAD)-2023-GST
High Court
HC: Limitation stops running where refund application filed in prescribed manner despite deficiency-memo
Aug 29, 2023- In Favour of Petitioner
- Citation Number : TS-420-HC(DEL)-2023-GST
High Court
HC: No jurisdiction to reject refund decided in assessee's favour by higher appellate authority
Aug 29, 2023- In Favour of Petitioner
- Citation Number : TS-419-HC(BOM)-2023-GST
High Court
HC: No credit-note required for transporting goods returned by buyer; Detention illegal
Aug 29, 2023- In Favour of Petitioner
- Citation Number : TS-418-HC(MAD)-2023-GST
High Court
HC: Affording minimal hearing opportunity 'a must' before passing adverse order, quashes demand
Aug 28, 2023- In Favour of Not Applicable
- Citation Number : TS-417-HC(ALL)-2023-GST
High Court
HC: Investigation by other authority can’t interdict DGGI from taking intelligence-based enforcement action
Aug 25, 2023- In Favour of Respondent
- Citation Number : TS-403-HC(DEL)-2023-GST
High Court
HC: Directs Vodafone to submit fresh refund application after quashing prior rejection
Aug 25, 2023- In Favour of Petitioner
- Citation Number : TS-412-HC(GUJ)-2023-GST
High Court
HC: Order communicated on an Advocate a 'deemed service' upon assessee
Aug 25, 2023- In Favour of Petitioner
- Citation Number : TS-416-HC(ALL)-2023-GST
High Court
HC: SCN & consequent order canceling GST registration ‘unsustainable’ for lack of specific statutory violations
Aug 25, 2023- In Favour of Petitioner
- Citation Number : TS-414-HC(DEL)-2023-GST
High Court
HC: Urges adherence to statutory scheme of finality, dismisses writ absent statutory appeal
Aug 25, 2023- In Favour of Respondent
- Citation Number : TS-415-HC(KER)-2023-GST
High Court
HC: Directs release of currency seized during search with accrued interest
Aug 25, 2023- In Favour of Petitioner
- Citation Number : TS-413-HC(DEL)-2023-GST
High Court
HC: Transferring digital work to foreign-recipient not OIDAR merely because of being sent electronically
Aug 25, 2023- In Favour of Petitioner
- Citation Number : TS-411-HC(BOM)-2023-GST
High Court
HC: Penalty for default in tax basis excess ITC-claim 'proper and civil liability'
Aug 25, 2023- In Favour of Petitioner
- Citation Number : TS-410-HC(PAT)-2023-GST
High Court
HC: Refrains Revenue from proceeding with demand order, pending Appellate Tribunal's formation
Aug 24, 2023- In Favour of Petitioner
- Citation Number : TS-409-HC(HP)-2023-GST