Rulings ( 7211 results )

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Authority for Advance Ruling

AAR: Amount deposited in escrow account pending appeal against Arbitral-award not liable to GST

  • In Favour of Applicant
  • Citation Number : TS-594-AAR(GUJ)-2023-GST
High Court

HC: Quashes detention proceedings w.r.t. goods directly moved to job-worker; Cites lack of jurisdiction

  • In Favour of Respondent
  • Citation Number : TS-593-HC(KER)-2023-GST
Authority for Advance Ruling

AAR: Sale of developed-plot not taxable, however, works-contract service to land-owners liable to GST

  • In Favour of Applicant
  • Citation Number : TS-592-AAR(TEL)-2023-GST
High Court

HC: Sets-aside IGST-refund denial to Lenovo for delay in obtaining endorsements from SEZ-officer

  • In Favour of Petitioner
  • Citation Number : TS-591-HC(MAD)-2023-GST
High Court

HC: Relegates assessee to alternate remedy in challenge to demand against pan masala supplies

  • In Favour of Respondent
  • Citation Number : TS-586-HC(ALL)-2023-GST
High Court

HC: Non-filing GSTR-3B for 6 months continuously leads to GST registration cancellation

  • In Favour of Respondent
  • Citation Number : TS-585-HC(KER)-2023-GST
High Court

HC: Sets aside order cancelling GST registration passed without specifying reasons, directs restoration

  • In Favour of Petitioner
  • Citation Number : TS-584-HC(DEL)-2023-GST
High Court

HC: Quashes order rejecting application for amending GST Registration, absent “valid reasons” in SCN

  • In Favour of Petitioner
  • Citation Number : TS-583-HC(DEL)-2023-GST
High Court

HC: Arrest in GST case without reason, recovery-notice, determining penalty/taxes, “illegal”, allows bail

  • In Favour of Applicant
  • Citation Number : TS-590-HC(ALL)-2023-GST
Authority for Advance Ruling

AAR: Bio-fertilizers & herbal supplements lacking curative properties not classifiable under Ch 30, attract 18% GST

  • In Favour of Respondent
  • Citation Number : TS-588-AAR(TEL)-2023-GST
Authority for Advance Ruling

AAR: Members independently rule on taxability, ITC entitlement of canteen and transportation facilities to employees

  • In Favour of Applicant
  • Citation Number : TS-589-AAR(TEL)-2023-GST
Authority for Advance Ruling

AAR: Sub-contractor’s supply, an independent taxable event, not exempt absent specific entry/notification

  • In Favour of Respondent
  • Citation Number : TS-587-AAR(TEL)-2023-GST
High Court

HC: Directs IGST-refund despite higher duty-drawback selection where column A & B provide identical rates

  • In Favour of Petitioner
  • Citation Number : TS-582-HC(DEL)-2023-GST
High Court

HC: TRU lacks authority to settle classification disputes; Quashes circular on 'polypropylene bags' categorization

  • In Favour of Petitioner
  • Citation Number : TS-581-HC(DEL)-2023-GST
High Court

HC: Detention, seizure not justifiable if document production done for curing discrepancy

  • In Favour of Respondent
  • Citation Number : TS-580-HC(ALL)-2023-GST
High Court

HC: Sets aside order cancelling GST registration for natural justice principles violation

  • In Favour of Respondent
  • Citation Number : TS-578-HC(GUJ)-2023-GST
High Court

HC: Quashes assessment order given Revenue’s failure to verify GSTR-01, 3B filing via portal

  • In Favour of Respondent
  • Citation Number : TS-579-HC(ALL)-2023-GST
High Court

HC: GST Council cannot determine classification; Allows writ on 'flavoured milk' controversy

  • In Favour of Petitioner
  • Citation Number : TS-577-HC(MAD)-2023-GST
High Court

HC: Quashes demand imposed basis E-way Bill expiry, given transit delay "beyond control"

  • In Favour of Petitioner
  • Citation Number : TS-576-HC(ALL)-2023-GST
High Court

HC: Quashes time-barred appeal rejection in wake of ‘Amnesty Scheme’; Disposes batch of writs

  • In Favour of Petitioner
  • Citation Number : TS-575-HC(ORI)-2023-GST