Rulings ( 6202 results )
High Court
HC: Frowns on AO's 'patently illegal' order, advises Officers' training; Imposes Cost
Oct 17, 2022- In Favour of Petitioner
- Citation Number : TS-520-HC(BOM)-2022-GST
High Court
HC: Restores registration citing GSTAT non-constitution; Urges 'pragmatic', non-hostile, citizen friendly approach
Oct 17, 2022- In Favour of Petitioner
- Citation Number : TS-518-HC(ORI)-2022-GST
High Court
HC: Upholds Single Judge remand directions to verify documents for determining ITC entitlement: Dismisses Revenue's appeal
Oct 14, 2022- In Favour of Petitioner
- Citation Number : TS-515-HC(CAL)-2022-GST
NAA
NAA: Directs reinvestigation into profiteering alleged by land owners against Builder w.r.t. development agreement
Oct 14, 2022- In Favour of Petitioner
- Citation Number : TS-516-NAA-2022-GST
NAA
NAA: Builder to make periodical assessment of ITC benefit and pass the same
Oct 14, 2022- In Favour of Not Available
- Citation Number : TS-517-NAA-2022-GST
High Court
HC: 'Tax-consultant’ gets bail; Detention “unwarranted” where trial to take considerable time
Oct 12, 2022- In Favour of Applicant
- Citation Number : TS-514-HC(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Subsidized deduction by employer from employees availing food in factory not ‘supply’
Oct 12, 2022- In Favour of Applicant
- Citation Number : TS-510-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Canteen and bus-transportation charges collected from employees under contractual arrangement not taxable
Oct 12, 2022- In Favour of Applicant
- Citation Number : TS-509-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Residential project in Greater Chennai Corporation limits within ‘metropolitan area’, cannot be called ‘Affordable Residential Apartment’
Oct 12, 2022- In Favour of Respondent
- Citation Number : TS-511-AAR(TN)-2022-GST
Authority for Advance Ruling
AAR: Combined Wire Rope not being an essential part of fishing vessel, ineligible to concessional 5% GST
Oct 12, 2022- In Favour of Respondent
- Citation Number : TS-513-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Kirloskar’s Power Sprayer being Mechanical Appliance classifiable under HSN 84248990, taxable at 18%
Oct 12, 2022- In Favour of Respondent
- Citation Number : TS-512-AAR(GUJ)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Packed-frozen ‘Parathas’ not akin to Chapatti or Roti; End-use not determinative of classification
Oct 11, 2022- In Favour of Respondent
- Citation Number : TS-508-AAAR(GUJ)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Reverses AAR; CNG Dispensers classifiable as 'automatic controlling instrument', not 'pump for dispersing fuel'
Oct 11, 2022- In Favour of Appellant
- Citation Number : TS-507-AAAR(MAH)-2022-GST
High Court
HC: Extra-grammage/Netting-off no alternative to pass benefit; Directs L'oreal to deposit profiteered amount
Oct 11, 2022- In Favour of Respondent
- Citation Number : TS-506-HC(DEL)-2022-GST
Appellate Authority for Advance Ruling
AAAR: No GST on reimbursement received under Govt. floated ‘One Stop Crisis Centre Scheme’, Overturns AAR
Oct 11, 2022- In Favour of Not Applicable
- Citation Number : TS-505-AAAR(MAH)-2022-GST
High Court
HC: Quashes assessment order levying penalty passed in violation of natural justice principles
Oct 11, 2022- In Favour of Not Applicable
- Citation Number : TS-504-HC(AP)-2022-GST
High Court
HC: Period from March 2020 to February 28, 2022 excludible for computation of limitation for claiming refund
Oct 11, 2022- In Favour of Petitioner
- Citation Number : TS-503-HC(AP)-2022-GST
High Court
HC: Allows restoration of GST registration subject to payment of arrears, follows Single Judge order
Oct 11, 2022- In Favour of Petitioner
- Citation Number : TS-502-HC(MAD)-2022-GST
High Court
HC: Renting of dwelling by sole proprietor for use as residence and not for business ‘exempt’
Oct 11, 2022- In Favour of Not Available
- Citation Number : TS-501-HC(DEL)-2022-GST
High Court
HC: Dismisses writ challenging order of cancellation of registration citing availability of alternative appellate remedy
Oct 10, 2022- In Favour of Petitioner
- Citation Number : TS-499-HC(CAL)-2022-GST