Rulings ( 6202 results )
High Court
HC: Product classification requires scientific and technical analysis, cannot be done in writ-proceedings
Jan 23, 2023- In Favour of Respondent
- Citation Number : TS-10-HC(CAL)-2023-GST
Supreme Court
SC: "Premature" for HC to quash 'confiscation-notice' before appropriate authority presides over, quashes order
Jan 20, 2023- In Favour of Respondent
- Citation Number : TS-09-SC-2023-GST
High Court
HC: Issue of Forms GST DRC-01, DRC-01A 'optional' for proper officer issuing order u/s 73; Dismisses writ
Jan 20, 2023- In Favour of Respondent
- Citation Number : TS-715-HC(MAD)-2022-GST
High Court
HC: Disposes writ by payment gateway service-provider against its escrow and current account attachment
Jan 19, 2023- In Favour of Petitioner
- Citation Number : TS-08-HC(DEL)-2023-GST
Authority for Advance Ruling
AAR: Sale of 'Doms' multiproduct kit/pack containing various stationery items not composite but ‘mixed-supply’
Jan 18, 2023- In Favour of Respondent
- Citation Number : TS-714-AAR(GUJ)-2022-GST
High Court
HC: Validates audit u/s 65 despite SCN -proceeding u/s 74 underway; Dismisses assessee's writ
Jan 17, 2023- In Favour of Petitioner
- Citation Number : TS-07-HC(MAD)-2023-GST
High Court
HC: Issues notice in exporter’s writ for IGST refund
Jan 16, 2023- In Favour of Petitioner
- Citation Number : TS-06-HC(DEL)-2023-GST
High Court
HC: Revenue to consider IGST refund application for zero-rated sales made to overseas purchases expeditiously
Jan 16, 2023- In Favour of Petitioner
- Citation Number : TS-04-HC(MAD)-2023-GST
High Court
HC: Allows admission of appeal citing ‘negligible’ period of delay in filing
Jan 16, 2023- In Favour of Petitioner
- Citation Number : TS-05-HC(CAL)-2023-GST
High Court
HC: Renders writ non-maintainable due to availability of alternative statutory remedy of appeal
Jan 16, 2023- In Favour of Respondent
- Citation Number : TS-713-HC(RAJ)-2022-GST
High Court
HC: Quashes SCN proposing registration cancellation issued without application of mind; Directs restoration
Jan 16, 2023- In Favour of Petitioner
- Citation Number : TS-712-HC(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Advance ruling for already undertaken supplies goes against the spirit and is not maintainable
Jan 13, 2023- In Favour of Respondent
- Citation Number : TS-711-AAR(RAJ)-2022-GST
Authority for Advance Ruling
AAR: Advance ruling for already undertaken supplies goes against the spirit and is not maintainable
Jan 13, 2023- In Favour of Respondent
- Citation Number : TS-710-AAR(RAJ)-2022-GST
Authority for Advance Ruling
AAR: Training programmes offered by Applicant as approved by National Skill Development Corporation, exempt
Jan 13, 2023- In Favour of Applicant
- Citation Number : TS-709-AAR(TEL)-2022-GST
Authority for Advance Ruling
AAR: Affiliation fee collected from colleges by the University not exempt
Jan 13, 2023- In Favour of Petitioner
- Citation Number : TS-708-AAR(RAJ)-2022-GST
Authority for Advance Ruling
AAR: Provision of ‘Car parking space’ to prospective flat buyers not composite to construction services, taxable at 18%
Jan 13, 2023- In Favour of Respondent
- Citation Number : TS-707-AAR(WB)-2022-GST
High Court
HC: Sets-aside AAR-order denying ITC without impleading supplier as party to ruling; Remands matter
Jan 13, 2023- In Favour of Petitioner
- Citation Number : TS-03-HC(CAL)-2023-GST
High Court
HC: Dismisses Revenue's review-petition against order quashing instruction prohibiting ISDs from transitioning unutilized credit
Jan 12, 2023- In Favour of Petitioner
- Citation Number : TS-706-HC(DEL)-2022-GST
High Court
HC: GSTIN-mismatch a bonafide-error; Allows benefit of Circular dealing with ITC-difference in returns
Jan 12, 2023- In Favour of Petitioner
- Citation Number : TS-02-HC(KAR)-2023-GST
High Court
HC: Acknowledging assessee’s keenness to continue business, revokes registration cancellation, permits GSTR-1 filing
Jan 11, 2023- In Favour of Petitioner
- Citation Number : TS-705-HC(GUJ)-2022-GST