Rulings ( 6642 results )
NAA
NAA: Directs DGAP investigation into other projects of realtor found guilty of profiteering
Sep 22, 2022- In Favour of Respondent
- Citation Number : TS-479-NAA-2022-GST
High Court
HC: 'Mango Pulp' always taxable at 12%; AAAR order imposing tax at 18% ‘incorrect’
Sep 22, 2022- In Favour of Petitioner
- Citation Number : TS-478-HC(AP)-2022-GST
High Court
HC: Directs registration restoration; Cancellation order not mentioning reasons 'beyond frame of SCN'
Sep 22, 2022- In Favour of Petitioner
- Citation Number : TS-477-HC(DEL)-2022-GST
High Court
HC: Jt. Commissioner (ST) a 'proper officer’, empowered to grant authorization for inspecting taxpayer's business-premises
Sep 22, 2022- In Favour of Respondent
- Citation Number : TS-476-HC(AP)-2022-GST
Authority for Advance Ruling
AAR: ‘Kingfisher Radler’, not ‘non-alcoholic beer’ but ‘carbonated fruit-drink beverage’, attracts 28% GST, 12% Cess
Sep 21, 2022- In Favour of Petitioner
- Citation Number : TS-475-AAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: Airport Terminal, Prison, School Building, Museum construction for Govt. Entity/State taxable at 18%
Sep 21, 2022- In Favour of Petitioner
- Citation Number : TS-474-AAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: Lays down parameters to classify Ayurvedic products meant for care and cure, taxable at 18% and 12%
Sep 21, 2022- In Favour of Respondent
- Citation Number : TS-473-AAR(TEL)-2022-GST
High Court
HC: Quashes Roving Squad’s detention orders; Jurisdictional Tax Officer ‘right person’ to decide issue
Sep 20, 2022- In Favour of Respondent
- Citation Number : TS-472-HC(MAD)-2022-GST
Authority for Advance Ruling
AAR: No GST on conversion/development of land into residential sites/plots for sale
Sep 20, 2022- In Favour of Applicant
- Citation Number : TS-471-AAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: Rejects Myntra’s ITC claim on vouchers supplied FoC to customers under loyalty program
Sep 19, 2022- In Favour of Not Applicable
- Citation Number : TS-470-AAR(KAR)-2022-GST
High Court
HC: Grants bail to accused in tax evasion case, given no possibility of tampering with evidence
Sep 19, 2022- In Favour of Petitioner
- Citation Number : TS-469-HC(P&H)-2022-GST
High Court
HC: Stressing on compliance impossibility aspect, allows refund on electricity-transmission to Bangladesh without Shipping-Bill
Sep 15, 2022- In Favour of Not Applicable
- Citation Number : TS-468-HC(AP)-2022-GST
NAA
NAA: Builder guilty of profiteering when specific clause for price-rise absent in agreement
Sep 15, 2022- In Favour of Applicant
- Citation Number : TS-467-NAA-2022-GST
NAA
NAA: Medicinal product distributor guilty of profiteering, tax rate reduction benefit being denied to customers
Sep 15, 2022- In Favour of Respondent
- Citation Number : TS-465-NAA-2022-GST
NAA
NAA: Orders re-investigation into profiteering by builder, absent information on CENVAT/ITC availed
Sep 15, 2022- In Favour of Respondent
- Citation Number : TS-466-NAA-2022-GST
High Court
HC: Assessee cannot avoid mandatory pre-deposits based on subsequent events after invoking appellate remedy
Sep 15, 2022- In Favour of Respondent
- Citation Number : TS-464-HC(KER)-2022-GST
Authority for Advance Ruling
AAR: Denies concessional GST-rate on Construction and Design Services rendered to UP Jal Nigam
Sep 15, 2022- In Favour of Applicant
- Citation Number : TS-463-AAR(UP)-2022-GST
Authority for Advance Ruling
AAR: 18% GST on construction services executed by main-contractor as well as sub-contractor under PMAY, Smart City Projects
Sep 15, 2022- In Favour of Applicant
- Citation Number : TS-462-AAR(KAR)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Cannot entertain Professor’s appeal beyond condonable period; SC-order on ‘Extension of Limitation’ inapplicable
Sep 14, 2022- In Favour of Appellant
- Citation Number : TS-461-AAAR(KAR)-2022-GST
High Court
HC: Quashes order cancelling GST Registration without cogent reasons, directs restoration
Sep 13, 2022- In Favour of Petitioner
- Citation Number : TS-460-HC(KAR)-2022-GST