Rulings ( 6202 results )

Filters
Appellate Authority for Advance Ruling

AAAR: Seed-preservation involving chemical processing by Company not exempt as agri-produce, affirms AAR

Nov 03, 2022
  • In Favour of Respondent
  • Citation Number : TS-560-AAAR(TEL)-2022-GST
High Court

HC: Amendment in Section 50 prescribing interest on net-cash liability operates ‘retrospectively’; Remits matter

Nov 02, 2022
  • In Favour of Respondent
  • Citation Number : TS-559-HC(CHAT)-2022-GST
High Court

HC: Liability on goods-in-transit detained alleging pre-used tax invoice not determinable u/s 129(3)

Nov 02, 2022
  • In Favour of Respondent
  • Citation Number : TS-558-HC(ALL)-2022-GST
Appellate Authority for Advance Ruling

AAAR: ‘Overhead-Electric-Supply’ construction by constituent of JV entrusted with setting ‘Electric-Loco-Shed’ for Railways a ‘works-contract’

Nov 02, 2022
  • In Favour of Applicant
  • Citation Number : TS-556-AAAR(UP)-2022-GST
High Court

HC: Order determining tax, penalty u/s 129 without taking recourse to Section 73 ‘not legally sustainable’

Nov 01, 2022
  • In Favour of Petitioner
  • Citation Number : TS-555-HC(ALL)-2022-GST
High Court

HC: Date of filing application on common-portal 'relevant' for construing limitation; Circular cannot delimit 'statutory-provision'

Oct 31, 2022
  • In Favour of Petitioner
  • Citation Number : TS-554-HC(GUJ)-2022-GST
High Court

HC: 'Sufficient balance' in electronic credit ledger not necessary to block ITC for reason of ineligibility under rule 86A

Oct 31, 2022
  • In Favour of Respondent
  • Citation Number : TS-553-HC(CAL)-2022-GST
High Court

HC: Granting anticipatory bail is not a rule where custodial-interrogation is needed under GST Act

Oct 31, 2022
  • In Favour of Respondent
  • Citation Number : TS-552-HC(UTT)-2022-GST
High Court

HC: Denying GSTIN linking basis wrong performa “hypertechnical”, allows upload of REG-16 by activating portal

Oct 31, 2022
  • In Favour of Petitioner
  • Citation Number : TS-551-HC(RAJ)-2022-GST
High Court

HC: Credit denial to buyer due to seller’s default challenged before Delhi HC; Notice issued

Oct 31, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-550-HC(DEL)-2022-GST
High Court

HC: GST quantum determination a ‘highly disputed question of fact’; Declines works-contractor's challenge to State OM prescribing calculation of work value

Oct 31, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-549-HC(ORI)-2022-GST
Authority for Advance Ruling

AAR: 'Coal Rejects' obtained after washing from 'raw coal' supplied by Punjab Power to job-worker taxable at 5%; Proportionate ITC admissible

Oct 28, 2022
  • In Favour of Applicant
  • Citation Number : TS-547-AAR(PUN)-2022-GST
Authority for Advance Ruling

AAR: Tanker body building/fabrication on chassis supplied by customer, a ‘supply of service’, taxable at 18%

Oct 28, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-548-AAR(KER)-2022-GST
High Court

HC: Quashes Instruction prohibiting ISDs from transitioning unutilized credit, restrains recovery

Oct 28, 2022
  • In Favour of Petitioner
  • Citation Number : TS-546-HC(DEL)-2022-GST
Supreme Court

SC: SC stays HC’s order quashing goods confiscation; Revenue harps on maintainability citing 'statutory-remedy'

Oct 28, 2022
  • In Favour of Respondent
  • Citation Number : TS-545-SC-2022-GST
Authority for Advance Ruling

AAR: Services provided to Rebuild Kerala Initiative and Public Works Dept. exempt

Oct 21, 2022
  • In Favour of Applicant
  • Citation Number : TS-544-AAR(KER)-2022-GST
Authority for Advance Ruling

AAR: Outboard motors as part of fishing vessel taxable at 5%; Relies on Circular clarifying tax rate

Oct 21, 2022
  • In Favour of Petitioner
  • Citation Number : TS-543-AAR(KER)-2022-GST
Authority for Advance Ruling

AAR: Works Contract Services towards Kochi Water Metro Project undertaken by Govt., taxable at 12%

Oct 21, 2022
  • In Favour of Applicant
  • Citation Number : TS-542-AAR(KER)-2022-GST
High Court

HC: Denial of ‘legitimate’ transitional credit ‘serious’ loss; Cancels-out penalty absent ‘mensrea’

Oct 21, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-541-HC(MEGH)-2022-GST
Authority for Advance Ruling

AAR: 18% GST payable on "ongoing residential-projects" not falling under specified schemes, where 'Promoter' opts for old tax-rate

Oct 21, 2022
  • In Favour of Applicant
  • Citation Number : TS-540-AAR(KER)-2022-GST