Rulings ( 7211 results )
Authority for Advance Ruling
AAR: Services of loading/unloading imported processed Toor, Whole Pulses and Black Matte, not exempt
- In Favour of Applicant
- Citation Number : TS-293-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: No ruling in application where matter stands decided by jurisdictional authority in prior proceedings
- In Favour of Respondent
- Citation Number : TS-295-AAR(WB)-2023-GST
Supreme Court
SC: Dismisses Revenue's appeal against HC-decision quashing vehicle detention order
- In Favour of Petitioner
- Citation Number : TS-291-SC-2023-GST
High Court
HC: Cooperation in assessment proceedings ‘critical pre-requisite’ for entitlement to writ-remedy; Dismisses assessee's petition
- In Favour of Respondent
- Citation Number : TS-292-HC(MAD)-2023-GST
High Court
HC: Directs refund of IGST considering non-realization of duty drawback at higher rate
- In Favour of Petitioner
- Citation Number : TS-290-HC(BOM)-2023-GST
Authority for Advance Ruling
AAR: No GST chargeable by Fair Price Shop to Govt. on supply to ration-card holders
- In Favour of Applicant
- Citation Number : TS-288-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: Separate Registration needless for carrying multiple types of business from same place
- In Favour of Applicant
- Citation Number : TS-289-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: Denies ITC on construction cost capitalized in books towards warehouse rented out
- In Favour of Respondent
- Citation Number : TS-287-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: No compensation cess on Tobacco waste ‘kandi ravo' when supplied without brand name
- In Favour of Applicant
- Citation Number : TS-285-AAR(GUJ)-2023-GST
Authority for Advance Ruling
AAR: BIS-certified Geotextile for soil-reinforcement and industrial use specifically covered under heading 59119032
- In Favour of Applicant
- Citation Number : TS-284-AAR(GUJ)-2023-GST
Authority for Advance Ruling
AAR: Deduction of amount towards canteen and transportation facility from employees' salary not supply, 'Notice-pay' recovery not taxable
- In Favour of Applicant
- Citation Number : TS-286-AAR(GUJ)-2023-GST
High Court
HC: Orders summon issuing authority to transfer documents/paper to investigating officer
- In Favour of Petitioner
- Citation Number : TS-283-HC(GUJ)-2023-GST
High Court
HC: Allows filing of statutory appeal owing to uploading of GST notice on other portal
- In Favour of Not Available
- Citation Number : TS-279-HC(CAL)-2023-GST
High Court
HC: Asking assessee’s immediate presence at short notice and cancelling registration, arbitrary
- In Favour of Petitioner
- Citation Number : TS-282-HC(BOM)-2023-GST
High Court
HC: Allows manual submission of supporting documents in appeal against GST registration cancellation
- In Favour of Not Applicable
- Citation Number : TS-281-HC(AP)-2023-GST
High Court
HC: No infirmity in Revenue's procedure in passing order; Cites assessee’s non-cooperation
- In Favour of Respondent
- Citation Number : TS-280-HC(MAD)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Cannot vivisect selling of advertisement space for classification and taxation, modifies AAR
- In Favour of Respondent
- Citation Number : TS-742-AAAR(TEL)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Kacha Arhtiya as ‘agent’ not liable to GST under reverse charge mechanism, affirms AAR
- In Favour of Respondent
- Citation Number : TS-278-AAAR(PUN)-2023-GST
High Court
HC: Proceedings u/s 74 can be initiated independently without resorting to scrutiny proceedings u/s 61
- In Favour of Petitioner
- Citation Number : TS-277-HC(AP)-2023-GST
Authority for Advance Ruling
AAR: GST not leviable on subsidized amount collected from employees towards canteen facility
- In Favour of Applicant
- Citation Number : TS-741-AAR(UP)-2022-GST