Rulings ( 6867 results )
Authority for Advance Ruling
AAR: Outpatient treatment of patients suffering from 'Substance Use Disorder' traditionally different from ‘healthcare services’, not exempt
Jun 12, 2023- In Favour of Respondent
- Citation Number : TS-232-AAR(RAJ)-2023-GST
Authority for Advance Ruling
AAR: Supply of goods & services to in-patients is 'Composite Supply', exempt as 'health care services'
Jun 12, 2023- In Favour of Applicant
- Citation Number : TS-233-AAR(RAJ)-2023-GST
High Court
HC: SEZ unit not exempt from inspection or investigation under GST; Dismisses writ
Jun 08, 2023- In Favour of Petitioner
- Citation Number : TS-230-HC(GUJ)-2023-GST
High Court
HC: Directs 'prompt' disbursal of 'budgetary support scheme' benefit; Imposes penalty upon officers for delay
Jun 07, 2023- In Favour of Petitioner
- Citation Number : TS-229-HC(J&K)-2023-GST
High Court
HC: Upholds constitutional validity of IGST sections post Third Judge reference judgment
Jun 06, 2023- In Favour of Petitioner
- Citation Number : TS-228-HC(BOM)-2023-GST
High Court
HC: Relegates assessee to remedy before appellate forum over bank account attachment
Jun 06, 2023- In Favour of Respondent
- Citation Number : TS-212-HC(ORI)-2023-GST
High Court
HC: Rejection of personal-hearing request due to belatedly filed Form DRC-06 ‘hyper-technical’, quashes order
Jun 06, 2023- In Favour of Petitioner
- Citation Number : TS-222-HC(KAR)-2023-GST
High Court
HC: Instructs to approach competent authority, applying cancellation revocation Notification
Jun 06, 2023- In Favour of Petitioner
- Citation Number : TS-224-HC(GUJ)-2023-GST
High Court
HC: Permits assesee to file representation before GST Policy Wing for enabling IFF option
Jun 06, 2023- In Favour of Petitioner
- Citation Number : TS-226-HC(J&K)-2023-GST
High Court
HC: Citing peculiarity of matter, justifies direction to issue SCN before direct recovery as per section 75(12)
Jun 06, 2023- In Favour of Respondent
- Citation Number : TS-227-HC(CAL)-2023-GST
High Court
HC: Allows assessee to file revocation application as per enabling Notification
Jun 06, 2023- In Favour of Petitioner
- Citation Number : TS-223-HC(KAR)-2023-GST
Supreme Court
SC: Denies anticipatory bail; Considers HC observations regarding GST no /firm-name fabrication
Jun 06, 2023- In Favour of Respondent
- Citation Number : TS-221-SC-2023-GST
High Court
HC: Denies anticipatory bail to accused involved in creation of fake firm, GST no & invoices
Jun 06, 2023- In Favour of Petitioner
- Citation Number : TS-225-HC(RAJ)-2023-GST
High Court
HC: Remands refund matter for not considering delay condonation plea in view of CBIC notification
Jun 02, 2023- In Favour of Petitioner
- Citation Number : TS-219-HC(DEL)-2023-GST
High Court
HC: Stays interest & penalty owing to non-constitution of GST Appellate Tribunal
Jun 02, 2023- In Favour of Petitioner
- Citation Number : TS-218-HC(ORI)-2023-GST
High Court
HC: Quashes registration cancellation for being violative of natural-justice principles
Jun 02, 2023- In Favour of Petitioner
- Citation Number : TS-220-HC(DEL)-2023-GST
High Court
HC: ‘Not permissible’ to seek refund of pre-GST taxes via writ petition
Jun 02, 2023- In Favour of Petitioner
- Citation Number : TS-217-HC(ORI)-2023-GST
High Court
HC: Deficiency notice for pointing out defect in return not necessary before initiation of proceedings u/s 74
May 30, 2023- In Favour of Respondent
- Citation Number : TS-216-HC(ALL)-2023-GST
High Court
HC: Relegates towards alternate remedy in challenge to vehicle detention order
May 30, 2023- In Favour of Petitioner
- Citation Number : TS-215-HC(MAD)-2023-GST
High Court
HC: Quashes demand order for not serving appropriate notice, directs fresh issuance
May 30, 2023- In Favour of Petitioner
- Citation Number : TS-214-HC(ALL)-2023-GST