Rulings ( 6626 results )

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Authority for Advance Ruling

AAR: Amount paid to sub-contractor as compensation amicably settled 'out-of-court' not taxable

Jun 28, 2023
  • In Favour of Applicant
  • Citation Number : TS-271-AAR(TEL)-2023-GST
High Court

HC: Grants interim relief by allowing release of machinery, equipment trailer upon furnishing BG

Jun 28, 2023
  • In Favour of Petitioner
  • Citation Number : TS-270-HC(CAL)-2023-GST
High Court

HC: Quashes non-speaking order, remands matter for fresh consideration

Jun 28, 2023
  • In Favour of Petitioner
  • Citation Number : TS-268-HC(CAL)-2023-GST
High Court

HC: Sets-aside assessment order and treats as show cause notice: Lists matter on July 13

Jun 28, 2023
  • In Favour of Petitioner
  • Citation Number : TS-269-HC(MAD)-2023-GST
High Court

HC: Meritorious appeal shouldn’t be dismissed on hyper-technical ground of non-filing of certified order-copy

Jun 28, 2023
  • In Favour of Petitioner
  • Citation Number : TS-267-HC(CAL)-2023-GST
High Court

HC: Communication from client a 'privileged' information; Challenge by third-party Advocate to GST-fraud investigation 'maintainable'

Jun 27, 2023
  • In Favour of Appellant
  • Citation Number : TS-266-HC(CAL)-2023-GST
Authority for Advance Ruling

AAR: No ITC reversal on commercial/financial credit-note towards post sale discount

Jun 27, 2023
  • In Favour of Not Applicable
  • Citation Number : TS-265-AAR(AP)-2023-GST
Authority for Advance Ruling

AAR: GST applicable on pre-packaged rice supply upto 25 kgs meant for exports

Jun 26, 2023
  • In Favour of Applicant
  • Citation Number : TS-264-AAR(AP)-2023-GST
Authority for Advance Ruling

AAR: Manpower Service to Govt. Entities not exempt; 18% GST applicable on entire amount collected

Jun 26, 2023
  • In Favour of Respondent
  • Citation Number : TS-263-AAR(AP)-2023-GST
Authority for Advance Ruling

AAR: Advance ruling application by logistics provider basis hypothesis or assumption 'not maintainable'

Jun 26, 2023
  • In Favour of Not Available
  • Citation Number : TS-262-AAR(AP)-2023-GST
High Court

HC: Declares provisional-attachment orders to be 'no longer in operation', citing 1-year expiry

Jun 23, 2023
  • In Favour of Not Applicable
  • Citation Number : TS-261-HC(KAR)-2023-GST
High Court

HC: Orders fresh decision on registration cancellation owing to non-consideration of facts

Jun 23, 2023
  • In Favour of Not Applicable
  • Citation Number : TS-260-HC(CAL)-2023-GST
High Court

HC: Directs Revenue to consider Assessee's representation regarding IGST refund

Jun 23, 2023
  • In Favour of Petitioner
  • Citation Number : TS-258-HC(GUJ)-2023-GST
High Court

HC: Condones “minor delay” in filing appeal, considering assessee’s bonafide explanation

Jun 23, 2023
  • In Favour of Petitioner
  • Citation Number : TS-257-HC(MAD)-2023-GST
High Court

HC: Sets aside 'vague' GST-registration cancellation order, cites lack of specific reasons

Jun 23, 2023
  • In Favour of Petitioner
  • Citation Number : TS-256-HC(GUJ)-2023-GST
High Court

HC: Quashes “cryptic” SCN proposing to cancel GST registration absent reasons

Jun 23, 2023
  • In Favour of Respondent
  • Citation Number : TS-259-HC(GUJ)-2023-GST
Supreme Court

SC: Pre-condition of furnishing bank guarantee for bail ‘bad’; Follows earlier precedents

Jun 22, 2023
  • In Favour of Respondent
  • Citation Number : TS-255-SC-2023-GST
High Court

HC: No illegality in rejecting assessee's time-barred appeal against order cancelling GST registration

Jun 22, 2023
  • In Favour of Respondent
  • Citation Number : TS-254-HC(KER)-2023-GST
Appellate Authority for Advance Ruling

AAAR: Support Service received from Foreign Parent Company liable to IGST under RCM

Jun 21, 2023
  • In Favour of Respondent
  • Citation Number : TS-252-AAAR(MAH)-2023-GST
High Court

HC: Issues guidelines for tax difference calculation for pre-GST works contract

Jun 21, 2023
  • In Favour of Respondent
  • Citation Number : TS-253-HC(KAR)-2023-GST