Rulings ( 6642 results )
NAA
NAA: Directs passing ITC to home buyers who booked flats pre-July 2017 for Project 'Himalaya Pride'
Aug 08, 2022- In Favour of Respondent
- Citation Number : TS-399-NAA-2022-GST
NAA
NAA: Profiteering computation an ‘easy mathematical exercise’, just requires ‘elementary knowledge of accounts’
Aug 05, 2022- In Favour of Respondent
- Citation Number : TS-398-NAA-2022-GST
High Court
HC: Disposes bouquet of writs following SC direction to open common portal for 2-months
Aug 04, 2022- In Favour of Petitioner
- Citation Number : TS-397-HC(BOM)-2022-GST
Supreme Court
SC: Directs Council to issue advisory to States on implementing e-DIN system in IDT administration
Aug 04, 2022- In Favour of Petitioner
- Citation Number : TS-396-SC-2022-GST
High Court
HC: Demand for not carrying e-way bill before March 31, 2018, ‘unsustainable’
Aug 03, 2022- In Favour of Petitioner
- Citation Number : TS-393-HC(ALL)-2022-GST
High Court
HC: Seriousness of offence not conclusive of ITC fraud accused’s entitlement to bail
Aug 03, 2022- In Favour of Not Applicable
- Citation Number : TS-392-HC(ALL)-2022-GST
High Court
HC: Quashes registration-cancellation basis limitation, SC’s suo motu extension-order applicable
Aug 03, 2022- In Favour of Petitioner
- Citation Number : TS-395-HC(DEL)-2022-GST
High Court
HC: Lifts provisional attachment qua 38 bank accounts subject to transfer of paltry cumulative sum to Revenue
Aug 03, 2022- In Favour of Petitioner
- Citation Number : TS-394-HC(DEL)-2022-GST
High Court
HC: Quashes SCNs, adjudication orders, as sole cause of action didn’t survive, remits matter
Aug 02, 2022- In Favour of Not Applicable
- Citation Number : TS-391-HC(JHAR)-2022-GST
Authority for Advance Ruling
AAR: Questions concerning ‘High Sea Sale’ falls under Customs domain, not GST; Disposes application
Aug 02, 2022- In Favour of Respondent
- Citation Number : TS-390-AAR(UP)-2022-GST
Authority for Advance Ruling
AAR: Vessel support services requiring physical presence of Foreign Ships in India not ‘Export of Services’
Aug 02, 2022- In Favour of Applicant
- Citation Number : TS-389-AAR(TN)-2022-GST
Authority for Advance Ruling
AAR: 'Telecommunication services' by Vodafone Idea to Municipal Corporation for office-use not ‘exempt’
Aug 02, 2022- In Favour of Respondent
- Citation Number : TS-388-AAR(TEL)-2022-GST
Authority for Advance Ruling
AAR: ‘Mango Pulp/Puree’ classifiable under residuary entry taxable @ 18%;
Aug 01, 2022- In Favour of Not Applicable
- Citation Number : TS-782-AAR(AP)-2021-GST
High Court
HC: Atos Global IT Solutions challenges vires of Circular stipulating limitation period for rectified refund application
Jul 29, 2022- In Favour of Not Applicable
- Citation Number : TS-386-HC(GUJ)-2022-GST
High Court
HC: Following Mohit-Minerals verdict, directs refund of IGST collected on Ocean-Freight with interest
Jul 29, 2022- In Favour of Petitioner
- Citation Number : TS-385-HC(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Cannot seek advance ruling in relation to manufacture of ‘Fly Ash Bricks’ absent infrastructure to commence manufacture
Jul 28, 2022- In Favour of Applicant
- Citation Number : TS-384-AAR(TN)-2022-GST
Authority for Advance Ruling
AAR: Cannot admit advance ruling on question of classification pending investigation before DGGI
Jul 28, 2022- In Favour of Petitioner
- Citation Number : TS-383-AAR(TN)-2022-GST
Authority for Advance Ruling
AAR: Complete gamut of activities required for patient’s well-being from admission till discharge a ‘composite supply’ of health-care service’
Jul 28, 2022- In Favour of Applicant
- Citation Number : TS-382-AAR(TN)-2022-GST
High Court
HC: Gauhati HC stays OIL's tenders for lack of clarity on 'applicable' GST rates
Jul 28, 2022- In Favour of Not Applicable
- Citation Number : TS-381-HC(GAUH)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Purchase/Allotment of land after undertaking development activities constitutes supply, taxable at 18%
Jul 27, 2022- In Favour of Respondent
- Citation Number : TS-380-AAAR(MP)-2022-GST