Rulings ( 6329 results )
Authority for Advance Ruling
AAR: Builder liable to tax on portion of area constructed under JDA with land-owner as per new scheme
Aug 16, 2022- In Favour of Not Applicable
- Citation Number : TS-406-AAR(TEL)-2022-GST
High Court
HC: ‘Casual’ approach to registration-cancellation demonstrates need for judicially trained mind; Imposes cost upon Revenue
Aug 12, 2022- In Favour of Not Applicable
- Citation Number : TS-405-HC(ALL)-2022-GST
High Court
HC: Right to appeal does not end with tax-payment for goods-release; Commissioner to issue circular
Aug 12, 2022- In Favour of Petitioner
- Citation Number : TS-404-HC(KER)-2022-GST
High Court
HC: Grants Bail to accused alleged for creating fake firms, evading Rs. 100 crores GST
Aug 10, 2022- In Favour of Applicant
- Citation Number : TS-403-HC(ALL)-2022-GST
NAA
NAA: Service Tax Cesses not being ITC, not includible in calculating profiteered amount
Aug 08, 2022- In Favour of Applicant
- Citation Number : TS-401-NAA-2022-GST
NAA
NAA: Anti-Profiteering provisions not attracted where chain of event took place post GST
Aug 08, 2022- In Favour of Petitioner
- Citation Number : TS-402-NAA-2022-GST
NAA
NAA: Cloudtail India profiteered on sale of sanitary napkins, directs deposit in CWF
Aug 08, 2022- In Favour of Applicant
- Citation Number : TS-400-NAA-2022-GST
NAA
NAA: Directs passing ITC to home buyers who booked flats pre-July 2017 for Project 'Himalaya Pride'
Aug 08, 2022- In Favour of Respondent
- Citation Number : TS-399-NAA-2022-GST
NAA
NAA: Profiteering computation an ‘easy mathematical exercise’, just requires ‘elementary knowledge of accounts’
Aug 05, 2022- In Favour of Respondent
- Citation Number : TS-398-NAA-2022-GST
High Court
HC: Disposes bouquet of writs following SC direction to open common portal for 2-months
Aug 04, 2022- In Favour of Petitioner
- Citation Number : TS-397-HC(BOM)-2022-GST
Supreme Court
SC: Directs Council to issue advisory to States on implementing e-DIN system in IDT administration
Aug 04, 2022- In Favour of Petitioner
- Citation Number : TS-396-SC-2022-GST
High Court
HC: Demand for not carrying e-way bill before March 31, 2018, ‘unsustainable’
Aug 03, 2022- In Favour of Petitioner
- Citation Number : TS-393-HC(ALL)-2022-GST
High Court
HC: Seriousness of offence not conclusive of ITC fraud accused’s entitlement to bail
Aug 03, 2022- In Favour of Not Applicable
- Citation Number : TS-392-HC(ALL)-2022-GST
High Court
HC: Quashes registration-cancellation basis limitation, SC’s suo motu extension-order applicable
Aug 03, 2022- In Favour of Petitioner
- Citation Number : TS-395-HC(DEL)-2022-GST
High Court
HC: Lifts provisional attachment qua 38 bank accounts subject to transfer of paltry cumulative sum to Revenue
Aug 03, 2022- In Favour of Petitioner
- Citation Number : TS-394-HC(DEL)-2022-GST
High Court
HC: Quashes SCNs, adjudication orders, as sole cause of action didn’t survive, remits matter
Aug 02, 2022- In Favour of Not Applicable
- Citation Number : TS-391-HC(JHAR)-2022-GST
Authority for Advance Ruling
AAR: Questions concerning ‘High Sea Sale’ falls under Customs domain, not GST; Disposes application
Aug 02, 2022- In Favour of Respondent
- Citation Number : TS-390-AAR(UP)-2022-GST
Authority for Advance Ruling
AAR: Vessel support services requiring physical presence of Foreign Ships in India not ‘Export of Services’
Aug 02, 2022- In Favour of Applicant
- Citation Number : TS-389-AAR(TN)-2022-GST
Authority for Advance Ruling
AAR: 'Telecommunication services' by Vodafone Idea to Municipal Corporation for office-use not ‘exempt’
Aug 02, 2022- In Favour of Respondent
- Citation Number : TS-388-AAR(TEL)-2022-GST
Authority for Advance Ruling
AAR: ‘Mango Pulp/Puree’ classifiable under residuary entry taxable @ 18%;
Aug 01, 2022- In Favour of Not Applicable
- Citation Number : TS-782-AAR(AP)-2021-GST