Rulings ( 7211 results )

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Authority for Advance Ruling

AAR: Advance ruling application on unutilized balance ITC transfer not maintainable

  • In Favour of Applicant
  • Citation Number : TS-276-AAR(CHAT)-2023-GST
Authority for Advance Ruling

AAR: ‘Fortified Rice Kernels’ made from Rice Flour classifiable under CH 1904, attracts 18% GST

  • In Favour of Respondent
  • Citation Number : TS-275-AAR(CHAT)-2023-GST
Authority for Advance Ruling

AAR: Rice supplied in pre-packaged form for export attracts 5% GST

  • In Favour of Applicant
  • Citation Number : TS-274-AAR(CHAT)-2023-GST
High Court

HC: Assessee cannot suffer due to supplier’s mistake in GSTR-1, entitled to refund

  • In Favour of Petitioner
  • Citation Number : TS-273-HC(MP)-2023-GST
High Court

HC: Grants bail to accused booked for alleged sales-suppression in returns by making clandestine supplies

  • In Favour of Applicant
  • Citation Number : TS-272-HC(ALL)-2023-GST
Authority for Advance Ruling

AAR: Amount paid to sub-contractor as compensation amicably settled 'out-of-court' not taxable

  • In Favour of Applicant
  • Citation Number : TS-271-AAR(TEL)-2023-GST
High Court

HC: Grants interim relief by allowing release of machinery, equipment trailer upon furnishing BG

  • In Favour of Petitioner
  • Citation Number : TS-270-HC(CAL)-2023-GST
High Court

HC: Quashes non-speaking order, remands matter for fresh consideration

  • In Favour of Petitioner
  • Citation Number : TS-268-HC(CAL)-2023-GST
High Court

HC: Sets-aside assessment order and treats as show cause notice: Lists matter on July 13

  • In Favour of Petitioner
  • Citation Number : TS-269-HC(MAD)-2023-GST
High Court

HC: Meritorious appeal shouldn’t be dismissed on hyper-technical ground of non-filing of certified order-copy

  • In Favour of Petitioner
  • Citation Number : TS-267-HC(CAL)-2023-GST
High Court

HC: Communication from client a 'privileged' information; Challenge by third-party Advocate to GST-fraud investigation 'maintainable'

  • In Favour of Appellant
  • Citation Number : TS-266-HC(CAL)-2023-GST
Authority for Advance Ruling

AAR: No ITC reversal on commercial/financial credit-note towards post sale discount

  • In Favour of Not Applicable
  • Citation Number : TS-265-AAR(AP)-2023-GST
Authority for Advance Ruling

AAR: GST applicable on pre-packaged rice supply upto 25 kgs meant for exports

  • In Favour of Applicant
  • Citation Number : TS-264-AAR(AP)-2023-GST
Authority for Advance Ruling

AAR: Manpower Service to Govt. Entities not exempt; 18% GST applicable on entire amount collected

  • In Favour of Respondent
  • Citation Number : TS-263-AAR(AP)-2023-GST
Authority for Advance Ruling

AAR: Advance ruling application by logistics provider basis hypothesis or assumption 'not maintainable'

  • In Favour of Not Available
  • Citation Number : TS-262-AAR(AP)-2023-GST
High Court

HC: Declares provisional-attachment orders to be 'no longer in operation', citing 1-year expiry

  • In Favour of Not Applicable
  • Citation Number : TS-261-HC(KAR)-2023-GST
High Court

HC: Orders fresh decision on registration cancellation owing to non-consideration of facts

  • In Favour of Not Applicable
  • Citation Number : TS-260-HC(CAL)-2023-GST
High Court

HC: Directs Revenue to consider Assessee's representation regarding IGST refund

  • In Favour of Petitioner
  • Citation Number : TS-258-HC(GUJ)-2023-GST
High Court

HC: Condones “minor delay” in filing appeal, considering assessee’s bonafide explanation

  • In Favour of Petitioner
  • Citation Number : TS-257-HC(MAD)-2023-GST
High Court

HC: Sets aside 'vague' GST-registration cancellation order, cites lack of specific reasons

  • In Favour of Petitioner
  • Citation Number : TS-256-HC(GUJ)-2023-GST