Rulings ( 7211 results )
High Court
HC: Considering nature of offence necessitating ‘custodial interrogation’ to unearth fraud, denies pre-arrest bail
- In Favour of Not Applicable
- Citation Number : TS-317-HC(BOM)-2023-GST
Authority for Advance Ruling
AAR: Services by Public University to affiliated colleges a supply, exempted as ‘Governmental Authority’
- In Favour of Applicant
- Citation Number : TS-308-AAR(KER)-2023-GST
Authority for Advance Ruling
AAR: Construction of jetty at FortKochi for Coast Guard constitutes as ‘Works Contract’, not exempt, eligible to concessional rate
- In Favour of Not Applicable
- Citation Number : TS-307-AAR(KER)-2023-GST
Authority for Advance Ruling
AAR: 18% GST on service supplied to educational institution; Renders 'no ruling ' on Joint Venture activities
- In Favour of Petitioner
- Citation Number : TS-313-AAR(KER)-2023-GST
Authority for Advance Ruling
AAR: ITC available on inward supply of inputs, services and capital goods used for supply of ‘Deposit Works' service
- In Favour of Applicant
- Citation Number : TS-310-AAR(KER)-2023-GST
High Court
HC: Raps Revenue for withholding refund on ‘technical grounds’ despite sanction by Appellate Authority
- In Favour of Applicant
- Citation Number : TS-312-HC(DEL)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Canteen services not forming part of employment contract amounts to supply, liable to GST; Upholds AAR
- In Favour of Respondent
- Citation Number : TS-309-AAAR(TN)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Integrated Factory Building not 'plant & machinery', however, structural support w.r.t. overhead crane covered; Allows proportionate ITC
- In Favour of Appellant
- Citation Number : TS-311-AAAR(TN)-2023-GST
High Court
HC: Railways cannot deny GST-reimbursement claimed under 'Price-Variation-Clause' merely because output-tax paid from ECrL
- In Favour of Not Available
- Citation Number : TS-306-HC(GAUH)-2023-GST
High Court
HC: Takes cognizance of coercive recovery against assessee prior to provisional attachment: Disposes writ
- In Favour of Not Available
- Citation Number : TS-305-HC(BOM)-2023-GST
High Court
HC: No jurisdiction with State-authorities to retain tax on export transaction: Directs transfer to Centre
- In Favour of Petitioner
- Citation Number : TS-304-HC(BOM)-2023-GST
High Court
HC: Denies anticipatory bail to assessee accused of claiming huge GST refunds through bogus firms
- In Favour of Not Available
- Citation Number : TS-303-HC(MP)-2023-GST
Authority for Advance Ruling
AAR: Provision of Erection, Installation and Maintenance of sewerage treatment plant qualifies as composite supply of works contract
- In Favour of Respondent
- Citation Number : TS-301-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: Composite-supply of food-grain milling-services for distribution under PDS exempt where value of goods does not exceed 25%
- In Favour of Petitioner
- Citation Number : TS-302-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: Composite Supply of service by milling of food grains into flour to Govt. for distribution under PDS, exempt
- In Favour of Applicant
- Citation Number : TS-300-AAR(WB)-2023-GST
High Court
HC: Disposes writ petition challenging order-in appeal over appellate tribunal non-constitution
- In Favour of Petitioner
- Citation Number : TS-299-HC(BOM)-2023-GST
High Court
HC: Provisional Attachment of bank account cannot continue beyond one year
- In Favour of Petitioner
- Citation Number : TS-298-HC(BOM)-2023-GST
High Court
HC: Bombay HC grants ad interim-relief to Adlabs Imagica in plea for extending entitlement certificate time-period
- In Favour of Petitioner
- Citation Number : TS-297-HC(BOM)-2023-GST
High Court
HC: Provisional bank-account attachment a ‘serious intrusion’ into privacy; Quashes order
- In Favour of Not Applicable
- Citation Number : TS-296-HC(TEL)-2023-GST
Authority for Advance Ruling
AAR: Generation of E-way bill, address determination for invoice falls outside ambit of ‘Advance Ruling’
- In Favour of Respondent
- Citation Number : TS-294-AAR(WB)-2023-GST