Rulings ( 6330 results )
Appellate Authority for Advance Ruling
AAAR: Activities performed by Liasion Office at behest of Overseas HO, liable to IGST; Modifies AAR
Jun 28, 2022- In Favour of Respondent
- Citation Number : TS-326-AAAR(MAH)-2022-GST
NAA
NAA: Cosmetic Giant L'Oreal profiteered Rs. 186 crores; Increase in grammage not construable as 'commensurate price-reduction'
Jun 27, 2022- In Favour of Respondent
- Citation Number : TS-325-NAA-2022-GST
High Court
HC: Denies anticipatory bail to mastermind, prime beneficiary of huge ITC scam
Jun 24, 2022- In Favour of Not Applicable
- Citation Number : TS-324-HC(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Single tender division to answer particular situation ‘not right way forward’
Jun 24, 2022- In Favour of Applicant
- Citation Number : TS-323-AAR(MAH)-2022-GST
High Court
HC: Directs to release seized vehicle upon furnishing bond; Allows writ in part
Jun 22, 2022- In Favour of Petitioner
- Citation Number : TS-320-HC(GUJ)-2022-GST
High Court
HC: Recovery deemed as stayed upon 10% deposit made during appeal pendency; Garnishee proceedings infructuous
Jun 22, 2022- In Favour of Petitioner
- Citation Number : TS-319-HC(JHAR)-2022-GST
High Court
HC: Calcutta HC places writ challenging Section 73 before Circuit Bench, matter to be decided on affidavits
Jun 22, 2022- In Favour of Not Applicable
- Citation Number : TS-322-HC(CAL)-2022-GST
High Court
HC: Grants bail in fake ITC matter citing Applicant’s ‘nil’ criminal-record, link as beneficiary
Jun 22, 2022- In Favour of Applicant
- Citation Number : TS-321-HC(ALL)-2022-GST
High Court
HC: Cryptic order denying refund not vitiated if reasons for rejection sufficiently adducible
Jun 22, 2022- In Favour of Petitioner
- Citation Number : TS-318-HC(MP)-2022-GST
Authority for Advance Ruling
AAR: Intra-state goods/material movement from one unit to another having same GSTIN not taxable
Jun 20, 2022- In Favour of Applicant
- Citation Number : TS-317-AAR(RAJ)-2022-GST
Authority for Advance Ruling
AAR: Classifies U-Bolt, Front Spring Bolt and Spring pin as per commercial parlance test
Jun 16, 2022- In Favour of Applicant
- Citation Number : TS-316-AAR(UTT)-2022-GST
Authority for Advance Ruling
AAR: Absent documentary evidence, refrains from passing Ruling on exemption on Hostel Facilities
Jun 16, 2022- In Favour of Not Applicable
- Citation Number : TS-315-AAR(RAJ)-2022-GST
Authority for Advance Ruling
AAR: Services for Govt. where consideration is received in form of ‘Grant’ exempt from GST
Jun 16, 2022- In Favour of Applicant
- Citation Number : TS-313-AAR(UTT)-2022-GST
Authority for Advance Ruling
AAR: ‘Hostel Accommodation Charges’ to University students having value upto Rs. 1000 per day, provided in isolation, exempt
Jun 16, 2022- In Favour of Applicant
- Citation Number : TS-312-AAR(RAJ)-2022-GST
Authority for Advance Ruling
AAR: Services received from Overseas Commission Agent facilitating sale of spices, seasonings not taxable under RCM
Jun 16, 2022- In Favour of Applicant
- Citation Number : TS-311-AAR(UTT)-2022-GST
Authority for Advance Ruling
AAR: No concessional GST-rate on supply of ‘Fortified-Rice-Kernels’ to listed Rice-Mills under Public-Distribution-Scheme
Jun 16, 2022- In Favour of Respondent
- Citation Number : TS-314-AAR(UTT)-2022-GST
High Court
HC: Passing of personal-hearing notice and issuance of order bearing same date breaches ‘natural justice’ principle
Jun 15, 2022- In Favour of Petitioner
- Citation Number : TS-310-HC(GUJ)-2022-GST
High Court
HC: GST registration cannot be cancelled basis cryptic SCN and consequential order violating ‘natural justice’ principle
Jun 15, 2022- In Favour of Petitioner
- Citation Number : TS-309-HC(GUJ)-2022-GST
High Court
HC: Allows release on anticipatory bail subject to furnishing bond, surety
Jun 15, 2022- In Favour of Petitioner
- Citation Number : TS-308-HC(ALL)-2022-GST
High Court
HC: Speaking order should be self-sustainable; ITC blocking merely basis undergoing investigation lacks ‘reason to believe’
Jun 15, 2022- In Favour of Respondent
- Citation Number : TS-307-HC(P&H)-2022-GST