Rulings ( 6626 results )

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High Court

HC: Matter once finalized in Appellate order cannot be re-agitated via fresh SCN; Allows writ

Jul 26, 2023
  • In Favour of Petitioner
  • Citation Number : TS-348-HC(JHAR)-2023-GST
High Court

HC: Loan to Credit-Card holder is loan-simpliciter and nothing else; Directs refund of IGST paid

Jul 26, 2023
  • In Favour of Appellant
  • Citation Number : TS-347-HC(CAL)-2023-GST
High Court

HC: Relegates Assessee to file reply to SCN, absent case foundation details in Notice

Jul 25, 2023
  • In Favour of Petitioner
  • Citation Number : TS-345-HC(ALL)-2023-GST
High Court

HC: Quashes order imposing 200% penalty on consignment upon detention; Directs recalculation

Jul 25, 2023
  • In Favour of Not Applicable
  • Citation Number : TS-343-HC(CAL)-2023-GST
High Court

HC: Quashes order rejecting appeal “mechanically” owing to non-supply of certified copies; Remits matter

Jul 25, 2023
  • In Favour of Petitioner
  • Citation Number : TS-344-HC(ORI)-2023-GST
High Court

HC: Derides Revenue for affording hearing to assessee before expiry of time for SCN-reply

Jul 25, 2023
  • In Favour of Petitioner
  • Citation Number : TS-346-HC(DEL)-2023-GST
Authority for Advance Ruling

AAR: Activity of change of description of wetland to ordinary land in Govt records, taxable under RCM

Jul 25, 2023
  • In Favour of Respondent
  • Citation Number : TS-341-AAR(KER)-2023-GST
Authority for Advance Ruling

AAR: Artificial Insemination Crate/Travis for use in veterinary clinics attracts 18%

Jul 25, 2023
  • In Favour of Not Applicable
  • Citation Number : TS-342-AAR(GUJ)-2023-GST
Authority for Advance Ruling

AAR: 18% GST on Shifting Transmission Lines on NHAI’s request for road widening projects, ITC admissible

Jul 25, 2023
  • In Favour of Applicant
  • Citation Number : TS-340-AAR(PUN)-2023-GST
High Court

HC: Personal Hearing not empty formality, cannot be denied or substituted by telephonic conversation

Jul 25, 2023
  • In Favour of Petitioner
  • Citation Number : TS-339-HC(DEL)-2023-GST
High Court

HC: Grants bail in alleged ITC-fraud, given Revenue's unsureness w.r.t. offence

Jul 24, 2023
  • In Favour of Petitioner
  • Citation Number : TS-338-HC(ALL)-2023-GST
High Court

HC: Right to bail not deniable merely because of community sentiments against accused

Jul 24, 2023
  • In Favour of Applicant
  • Citation Number : TS-337-HC(ALL)-2023-GST
High Court

HC: Allows exporter interest on delayed IGST refund; Cites 'clear' & 'mandatory' provision

Jul 24, 2023
  • In Favour of Petitioner
  • Citation Number : TS-336-HC(GUJ)-2023-GST
Authority for Advance Ruling

AAR: Chikkies, containing cocoa taxable at 18%, however, with Dry Fruits, Crushed Peanut, attracts 5%

Jul 22, 2023
  • In Favour of Applicant
  • Citation Number : TS-335-AAR(KAR)-2023-GST
Authority for Advance Ruling

AAR: Refuses to render advance ruling, on grounds of jurisdiction, ‘cryptic’ facts

Jul 21, 2023
  • In Favour of Respondent
  • Citation Number : TS-334-AAR(GUJ)-2023-GST
Authority for Advance Ruling

AAR: Culls out ‘scope’ of advance ruling, renders ‘no ruling’ on supplies prior to application

Jul 21, 2023
  • In Favour of Respondent
  • Citation Number : TS-333-AAR(RAJ)-2023-GST
Authority for Advance Ruling

AAR: PG/Hostel rent not exempt, meals, house keeping, washing machine not ‘naturally bundled’

Jul 21, 2023
  • In Favour of Respondent
  • Citation Number : TS-332-AAR(KAR)-2023-GST
Authority for Advance Ruling

AAR: Services of product-development & engineering of items specified by foreign entities, ‘Zero Rated Supplies’

Jul 21, 2023
  • In Favour of Respondent
  • Citation Number : TS-331-AAR(GUJ)-2023-GST
Authority for Advance Ruling

AAR: Charging battery of Electric Vehicle a ‘supply of service’, taxable at 18%

Jul 21, 2023
  • In Favour of Respondent
  • Citation Number : TS-330-AAR(KAR)-2023-GST
High Court

HC: Upholds confiscation of vehicle noticing factors indicating transporter's intention to evade tax

Jul 21, 2023
  • In Favour of Respondent
  • Citation Number : TS-329-HC(UTT)-2023-GST