Rulings ( 6871 results )

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Supreme Court

SC: Directs UOI to expedite paperless/e-filing before Courts/Tribunals

Nov 16, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-590-SC-2022-GST
High Court

HC: Electronic cash ledger debit & not deposit in ECL constitutes tax-payment; Upholds interest for delayed GSTR-3B

Nov 16, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-589-HC(JHAR)-2022-GST
High Court

HC: Bombay HC seeks Exports Committee minutes considering post-GST sectoral concerns from UOI

Nov 15, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-588-HC(BOM)-2022-GST
High Court

HC: No change-in-law relating to Intermediary taxation; Genpact BPO not an “Intermediary”; Applies 'consistency principle'

Nov 11, 2022
  • In Favour of Petitioner
  • Citation Number : TS-587-HC(P&H)-2022-GST
High Court

HC: ITC-refund claim rejection on exports solely on an inadvertent error, "hypothetical", Quashes order

Nov 11, 2022
  • In Favour of Petitioner
  • Citation Number : TS-586-HC(MAD)-2022-GST
High Court

HC: Extends benefit of SC’s decision in Filco Trade to upload Credit Transfer Document in Form TRAN-3

Nov 11, 2022
  • In Favour of Petitioner
  • Citation Number : TS-585-HC(TEL)-2022-GST
High Court

HC: SC direction in Filco-Trade supersedes HC's directions; Vacates Single Judge’s observations 'in entirety'

Nov 10, 2022
  • In Favour of Petitioner
  • Citation Number : TS-583-HC(CAL)-2022-GST
Authority for Advance Ruling

AAR: AAR of a State cannot give ruling on liability arising in different State, rejects Application

Nov 10, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-582-AAR(TEL)-2022-GST
Authority for Advance Ruling

AAR: CSR-expenditure incurred in furtherance of business; Extends credit on ‘oxygen-plant‘ donated during COVID-times

Nov 10, 2022
  • In Favour of Applicant
  • Citation Number : TS-581-AAR(TEL)-2022-GST
High Court

HC: ‘Alcoholic Liquor’ not ‘food’/’food product’; Job-work taxable at 18%; Notification applies retrospectively

Nov 10, 2022
  • In Favour of Not Available
  • Citation Number : TS-580-HC(AP)-2022-GST
High Court

HC: Citing revenue-neutrality, no mechanism for error-detection, allows Form-GSTR-1 rectification

Nov 09, 2022
  • In Favour of Petitioner
  • Citation Number : TS-579-HC(JHAR)-2022-GST
High Court

HC: Declines Yokohama’s request for rectification in Form GSTR-1, follows SC's footsteps in Bharti Airtel

Nov 09, 2022
  • In Favour of Respondent
  • Citation Number : TS-578-HC(TEL)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Diagnostic CRP/ HbAlc Test-Kits which works on ‘agglutination’ principle’, taxable at 5%; Reverses AAR

Nov 09, 2022
  • In Favour of Appellant
  • Citation Number : TS-577-AAAR(MAH)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Co-operative Society not rendering works-contract service to members while undertaking repairs/rehab, Denies ITC

Nov 08, 2022
  • In Favour of Respondent
  • Citation Number : TS-576-AAAR(MAH)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Upholds AAR's declaration of advance-ruling as ‘void-ab-initio’ for suppression of 'investigation-proceeding'; Dismisses appeal

Nov 08, 2022
  • In Favour of Appellant
  • Citation Number : TS-575-AAAR(GUJ)-2022-GST
Authority for Advance Ruling

AAR: GST inapplicable on reimbursement of tree-cut compensation to farmers/land-owners, however, land compensation chargeable to tax

Nov 08, 2022
  • In Favour of Applicant
  • Citation Number : TS-573-AAR(KAR)-2022-GST
Authority for Advance Ruling

AAR: E-commerce operator MYn not liable to collect/discharge GST u/s 9(5) for independent supply of cab-service

Nov 07, 2022
  • In Favour of Applicant
  • Citation Number : TS-572-AAR(KAR)-2022-GST
Authority for Advance Ruling

AAR: Upholds GST-liability under RCM despite exemption provided to outward supplies

Nov 07, 2022
  • In Favour of Not Applicable
  • Citation Number : TS-574-AAR(KAR)-2022-GST
High Court

HC: MD of Company who signed the petition not exempt from appearing; Directs Revenue to consider refund request of amount recovered at pre-investigation stage

Nov 07, 2022
  • In Favour of Petitioner
  • Citation Number : TS-570-HC(BOM)-2022-GST
High Court

HC: SCN indicating reason for GST cancellation in clear terms cannot be interfered in writ jurisdiction

Nov 07, 2022
  • In Favour of Respondent
  • Citation Number : TS-571-HC(ALL)-2022-GST