Rulings ( 7211 results )
High Court
HC: Dismisses writ challenging initiation of summons, cash-credit A/C attachment; Cites absence of mala-fide
- In Favour of Petitioner
- Citation Number : TS-238-HC(GUJ)-2023-GST
Authority for Advance Ruling
AAR: Rejects advance ruling by ‘service receiver’, Uttar Pradesh Metro Rail Corp.
- In Favour of Applicant
- Citation Number : TS-237-AAR(UP)-2023-GST
Authority for Advance Ruling
AAR: Consultancy services rendered by sub-contractor for Urban Development Agency and PMAY are ‘pure services’
- In Favour of Applicant
- Citation Number : TS-234-AAR(UP)-2023-GST
Authority for Advance Ruling
AAR: Mixing of Scent in raw unmanufactured tobacco changes its character to manufactured tobacco
- In Favour of Respondent
- Citation Number : TS-235-AAR(UP)-2023-GST
Authority for Advance Ruling
AAR: Outpatient treatment of patients suffering from 'Substance Use Disorder' traditionally different from ‘healthcare services’, not exempt
- In Favour of Respondent
- Citation Number : TS-232-AAR(RAJ)-2023-GST
Authority for Advance Ruling
AAR: Supply of goods & services to in-patients is 'Composite Supply', exempt as 'health care services'
- In Favour of Applicant
- Citation Number : TS-233-AAR(RAJ)-2023-GST
High Court
HC: SEZ unit not exempt from inspection or investigation under GST; Dismisses writ
- In Favour of Petitioner
- Citation Number : TS-230-HC(GUJ)-2023-GST
High Court
HC: Directs 'prompt' disbursal of 'budgetary support scheme' benefit; Imposes penalty upon officers for delay
- In Favour of Petitioner
- Citation Number : TS-229-HC(J&K)-2023-GST
High Court
HC: Upholds constitutional validity of IGST sections post Third Judge reference judgment
- In Favour of Petitioner
- Citation Number : TS-228-HC(BOM)-2023-GST
High Court
HC: Relegates assessee to remedy before appellate forum over bank account attachment
- In Favour of Respondent
- Citation Number : TS-212-HC(ORI)-2023-GST
High Court
HC: Rejection of personal-hearing request due to belatedly filed Form DRC-06 ‘hyper-technical’, quashes order
- In Favour of Petitioner
- Citation Number : TS-222-HC(KAR)-2023-GST
High Court
HC: Instructs to approach competent authority, applying cancellation revocation Notification
- In Favour of Petitioner
- Citation Number : TS-224-HC(GUJ)-2023-GST
High Court
HC: Permits assesee to file representation before GST Policy Wing for enabling IFF option
- In Favour of Petitioner
- Citation Number : TS-226-HC(J&K)-2023-GST
High Court
HC: Citing peculiarity of matter, justifies direction to issue SCN before direct recovery as per section 75(12)
- In Favour of Respondent
- Citation Number : TS-227-HC(CAL)-2023-GST
High Court
HC: Allows assessee to file revocation application as per enabling Notification
- In Favour of Petitioner
- Citation Number : TS-223-HC(KAR)-2023-GST
Supreme Court
SC: Denies anticipatory bail; Considers HC observations regarding GST no /firm-name fabrication
- In Favour of Respondent
- Citation Number : TS-221-SC-2023-GST
High Court
HC: Denies anticipatory bail to accused involved in creation of fake firm, GST no & invoices
- In Favour of Petitioner
- Citation Number : TS-225-HC(RAJ)-2023-GST
High Court
HC: Remands refund matter for not considering delay condonation plea in view of CBIC notification
- In Favour of Petitioner
- Citation Number : TS-219-HC(DEL)-2023-GST
High Court
HC: Stays interest & penalty owing to non-constitution of GST Appellate Tribunal
- In Favour of Petitioner
- Citation Number : TS-218-HC(ORI)-2023-GST
High Court
HC: Quashes registration cancellation for being violative of natural-justice principles
- In Favour of Petitioner
- Citation Number : TS-220-HC(DEL)-2023-GST