Rulings ( 6870 results )
Supreme Court
SC: No 'cause-of-action' arises in Sikkim againt Goa Govt.'s decision to levy GST on 'lottery'
Mar 15, 2023- In Favour of Petitioner
- Citation Number : TS-84-SC-2023-GST
High Court
HC: Remands matter for deciding application for VAT-registration restoration in writ challenging ITC-transition denial
Mar 15, 2023- In Favour of Petitioner
- Citation Number : TS-82-HC(CAL)-2023-GST
High Court
HC: Denying return rectification after due-date to avail ITC-benefit will unnecessarily prejudice Assessee
Mar 14, 2023- In Favour of Petitioner
- Citation Number : TS-79-HC(ORI)-2023-GST
High Court
HC: Grants interim bail on depositing partial amount out of alleged Rs. 14.5 cr ITC fraud
Mar 14, 2023- In Favour of Applicant
- Citation Number : TS-734-HC(DEL)-2022-GST
High Court
HC: Considering full deposit of tax-demand, grants bail to Company director accused for ITC fraud
Mar 14, 2023- In Favour of Applicant
- Citation Number : TS-78-HC(DEL)-2023-GST
Authority for Advance Ruling
AAR: Activity of building and mounting Tipper Body on customer's chassis a supply of service, taxable at 18%
Mar 13, 2023- In Favour of Applicant
- Citation Number : TS-77-AAR(PUN)-2023-GST
Authority for Advance Ruling
AAR: Purchaser not entitled to ITC unless seller or preceding seller discharges its tax liability
Mar 13, 2023- In Favour of Applicant
- Citation Number : TS-76-AAR(PUN)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Affirms AAR-order classifying ‘Roof Mounted Air-Conditioning unit for Railway coach’ under specific-entry 8415
Mar 13, 2023- In Favour of Petitioner
- Citation Number : TS-75-AAAR(PUN)-2023-GST
Authority for Advance Ruling
AAR: Roof Mounted Air-Conditioning Unit manufactured and supplied to Indian Railways, classifiable under HSN 8415
Mar 13, 2023- In Favour of Respondent
- Citation Number : TS-733-AAR(PUN)-2022-GST
High Court
HC: Quashes ITC blockage beyond a year and appropriation towards demand relying on Dept. Instruction
Mar 13, 2023- In Favour of Petitioner
- Citation Number : TS-74-HC(DEL)-2023-GST
High Court
HC: Bombay HC admits Pharma Co.’s writ over coercive recovery of GST during investigation
Mar 10, 2023- In Favour of Petitioner
- Citation Number : TS-73-HC(BOM)-2023-GST
High Court
HC: Directs Department not to send repeated summons where Assessee cooperated in investigation and submitted documents
Mar 09, 2023- In Favour of Petitioner
- Citation Number : TS-72-HC(BOM)-2023-GST
High Court
HC: Revenue cannot withhold implementation of Appellate-Authority’s order directing refund sans any stay
Mar 09, 2023- In Favour of Petitioner
- Citation Number : TS-71-HC(DEL)-2023-GST
Authority for Advance Ruling
AAR: Absent cooking/preparing aspects, supply of 'readily available ice-cream' from outlet not 'Restaurant Service'
Mar 03, 2023- In Favour of Applicant
- Citation Number : TS-69-AAR(GUJ)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Myntra ineligible to ITC on vouchers procured from third-party vendors & supplied to eligible customers
Mar 03, 2023- In Favour of Petitioner
- Citation Number : TS-68-AAAR(KAR)-2023-GST
High Court
HC: Allows SEZ’s refund application; Requires undertaking to return unutilized ITC if supplier files claim
Mar 02, 2023- In Favour of Petitioner
- Citation Number : TS-67-HC(GUJ)-2023-GST
High Court
HC: Revenue cannot overlook Appellate Authority's order allowing refund, merely on proposal to file appeal
Mar 01, 2023- In Favour of Petitioner
- Citation Number : TS-64-HC(DEL)-2023-GST
High Court
HC: Refuses to entertain buyer’s petition at SCN stage issued for tax non-payment by seller
Mar 01, 2023- In Favour of Respondent
- Citation Number : TS-66-HC(MAD)-2023-GST
High Court
HC: Rules on validity of adjudication order passed beyond show cause notice, Sets aside proceedings
Mar 01, 2023- In Favour of Petitioner
- Citation Number : TS-65-HC(JHAR)-2023-GST
High Court
HC: Allows writ challenging rejection of refund claim on supply to DFS; Remands matter for reconsideration
Mar 01, 2023- In Favour of Petitioner
- Citation Number : TS-63-HC(KAR)-2023-GST