Rulings ( 6871 results )
Appellate Authority for Advance Ruling
AAAR: GST under RCM not payable on services received by SEZ unit from Developer
Jan 25, 2023- In Favour of Not Applicable
- Citation Number : TS-16-AAAR(MAH)-2023-GST
High Court
HC: Not equitable to relegate assessee towards alternate remedy where assessee not granted hearing opportunity; Quashes Single Judge order
Jan 24, 2023- In Favour of Appellant
- Citation Number : TS-15-HC(CHAT)-2023-GST
High Court
HC: Registration suspension via ‘cryptic’ notice non sustainable; Allows writ petition
Jan 24, 2023- In Favour of Not Applicable
- Citation Number : TS-718-HC(GUJ)-2022-GST
High Court
HC: Allows conditional release of goods, conveyance after depositing fine and penalty
Jan 24, 2023- In Favour of Petitioner
- Citation Number : TS-719-HC(GUJ)-2022-GST
Appellate Authority for Advance Ruling
AAAR: 'Inverter duty transformer' alongwith 'supervisory service' for setting-up 'Solar Plant', taxable in 70:30 ratio
Jan 24, 2023- In Favour of Respondent
- Citation Number : TS-14-AAAR(GUJ)-2023-GST
High Court
HC: Condones delay in filing appeal; Raps assessee for unresponsive approach despite grant of adjournments
Jan 24, 2023- In Favour of Petitioner
- Citation Number : TS-717-HC(GUJ)-2022-GST
High Court
HC: SCN classifying online 'Rummy' as actionable claim 'abuse of law', Rajasthan HC grants interim-relief
Jan 24, 2023- In Favour of Petitioner
- Citation Number : TS-12-HC(RAJ)-2023-GST
High Court
HC: No authority with officers to seize cash during search operations u/s 67
Jan 23, 2023- In Favour of Petitioner
- Citation Number : TS-11-HC(DEL)-2023-GST
High Court
HC: Upholds validity in KGST Act saving State’s power to enforce liability arising in pre-GST laws
Jan 23, 2023- In Favour of Respondent
- Citation Number : TS-716-HC(KER)-2022-GST
High Court
HC: Product classification requires scientific and technical analysis, cannot be done in writ-proceedings
Jan 23, 2023- In Favour of Respondent
- Citation Number : TS-10-HC(CAL)-2023-GST
Supreme Court
SC: "Premature" for HC to quash 'confiscation-notice' before appropriate authority presides over, quashes order
Jan 20, 2023- In Favour of Respondent
- Citation Number : TS-09-SC-2023-GST
High Court
HC: Issue of Forms GST DRC-01, DRC-01A 'optional' for proper officer issuing order u/s 73; Dismisses writ
Jan 20, 2023- In Favour of Respondent
- Citation Number : TS-715-HC(MAD)-2022-GST
High Court
HC: Disposes writ by payment gateway service-provider against its escrow and current account attachment
Jan 19, 2023- In Favour of Petitioner
- Citation Number : TS-08-HC(DEL)-2023-GST
Authority for Advance Ruling
AAR: Sale of 'Doms' multiproduct kit/pack containing various stationery items not composite but ‘mixed-supply’
Jan 18, 2023- In Favour of Respondent
- Citation Number : TS-714-AAR(GUJ)-2022-GST
High Court
HC: Validates audit u/s 65 despite SCN -proceeding u/s 74 underway; Dismisses assessee's writ
Jan 17, 2023- In Favour of Petitioner
- Citation Number : TS-07-HC(MAD)-2023-GST
High Court
HC: Issues notice in exporter’s writ for IGST refund
Jan 16, 2023- In Favour of Petitioner
- Citation Number : TS-06-HC(DEL)-2023-GST
High Court
HC: Revenue to consider IGST refund application for zero-rated sales made to overseas purchases expeditiously
Jan 16, 2023- In Favour of Petitioner
- Citation Number : TS-04-HC(MAD)-2023-GST
High Court
HC: Allows admission of appeal citing ‘negligible’ period of delay in filing
Jan 16, 2023- In Favour of Petitioner
- Citation Number : TS-05-HC(CAL)-2023-GST
High Court
HC: Renders writ non-maintainable due to availability of alternative statutory remedy of appeal
Jan 16, 2023- In Favour of Respondent
- Citation Number : TS-713-HC(RAJ)-2022-GST
High Court
HC: Quashes SCN proposing registration cancellation issued without application of mind; Directs restoration
Jan 16, 2023- In Favour of Petitioner
- Citation Number : TS-712-HC(GUJ)-2022-GST