Rulings ( 6202 results )

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High Court

HC: Directs real-estate developer to deposit profiteering amount in installments; Stays interest, further investigation

Jan 03, 2023
  • In Favour of Petitioner
  • Citation Number : TS-679-HC(DEL)-2022-GST
High Court

HC: ‘Cryptic order’ cancelling GST registration against natural justice principle, directs restoration

Jan 03, 2023
  • In Favour of Petitioner
  • Citation Number : TS-678-HC(GUJ)-2022-GST
High Court

HC: Quashes non-speaking order passed without examining specific facts and circumstances w.r.t. genuineness of transaction

Jan 03, 2023
  • In Favour of Petitioner
  • Citation Number : TS-680-HC(CAL)-2022-GST
High Court

HC: Disposes writ; Allows fresh claim for additional tax-liability refund on account of advent of GST

Jan 03, 2023
  • In Favour of Petitioner
  • Citation Number : TS-684-HC(CHAT)-2022-GST
High Court

HC: Refund or carrying forward ITC to GST are dealer’s option; Revenue cannot compel

Jan 03, 2023
  • In Favour of Petitioner
  • Citation Number : TS-681-HC(MAD)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Tata Motors eligible for ITC on canteen charges recovered from ‘direct’ employees only

Dec 29, 2022
  • In Favour of Appellant
  • Citation Number : TS-677-AAAR(GUJ)-2022-GST
Authority for Advance Ruling

AAR: Composite Supply of works contract services to Uttar Pradesh Jal Nigam not being a local authority, taxable at 18%

Dec 29, 2022
  • In Favour of Respondent
  • Citation Number : TS-675-AAR(UP)-2022-GST
Authority for Advance Ruling

AAR: Eco-friendly expandable paper wrap is classifiable under HSN 48239013, taxable at 18%

Dec 29, 2022
  • In Favour of Respondent
  • Citation Number : TS-673-AAR(UP)-2022-GST
Authority for Advance Ruling

AAR: Denies concessional GST for construction services to Indian Railways, appropriate rate 18%

Dec 29, 2022
  • In Favour of Petitioner
  • Citation Number : TS-676-AAR(UP)-2022-GST
Authority for Advance Ruling

AAR: 18% GST on work contract services supplied to U.P. Jal Nigam established as ‘govt authority’

Dec 29, 2022
  • In Favour of Respondent
  • Citation Number : TS-674-AAR(UP)-2022-GST
High Court

HC: Writ court interference minimal in Advance rulings; Appellate enquiry impermissible, dismisses petition

Dec 28, 2022
  • In Favour of Respondent
  • Citation Number : TS-672-HC(BOM)-2022-GST
High Court

HC: Quashes registration-cancellation owing to faulty manner of SCN issuance

Dec 28, 2022
  • In Favour of Petitioner
  • Citation Number : TS-671-HC(KER)-2022-GST
High Court

HC: Disposes Merchant Exporter's writ considering no GST payable on exports owing to timeline extension

Dec 22, 2022
  • In Favour of Petitioner
  • Citation Number : TS-670-HC(JHAR)-2022-GST
Authority for Advance Ruling

AAR: Procurement and Distribution activity of medicines/surgical equipment on Govt.’s behalf amounts to Supply

Dec 22, 2022
  • In Favour of Respondent
  • Citation Number : TS-668-AAR(AP)-2022-GST
Authority for Advance Ruling

AAR: Interest amount receivable on annual instalments is included in value of taxable supply, thus liable to GST

Dec 22, 2022
  • In Favour of Respondent
  • Citation Number : TS-669-AAR(AP)-2022-GST
High Court

HC: Amount deposited during search not 'voluntary'; Requires aligning CBIC-Instruction with Gujarat HC 'direction'

Dec 22, 2022
  • In Favour of Petitioner
  • Citation Number : TS-667-HC(DEL)-2022-GST
Authority for Advance Ruling

AAR: Rules on maintainability of advance ruling, rejects application as ‘inadmissible’

Dec 21, 2022
  • In Favour of Respondent
  • Citation Number : TS-665-AAR(KAR)-2022-GST
Authority for Advance Ruling

AAR: ‘Raula Gundi’ made by mixing tobacco dust, bhaja dhania, Mustard Oil is ‘Chewing Tobacco (without lime-tube)’, taxable at 28% GST with 160% Compensation Cess

Dec 21, 2022
  • In Favour of Respondent
  • Citation Number : TS-664-AAR(OD)-2022-GST
Authority for Advance Ruling

AAR: Extends GST exemption to printing of pre-examination items for ‘educational institutions’

Dec 21, 2022
  • In Favour of Petitioner
  • Citation Number : TS-666-AAR(AP)-2022-GST
Authority for Advance Ruling

AAR: “Roombr”, a walltop computer being an automatic data processing machine is classifiable under Head 8471 4190

Dec 20, 2022
  • In Favour of Applicant
  • Citation Number : TS-663-AAR(KAR)-2022-GST