Rulings ( 7211 results )

Filters
High Court

HC: Quashes orders denying ITC on work contract services invoking blocked credit provision

  • In Favour of Petitioner
  • Citation Number : TS-198-HC(TRI)-2023-GST
High Court

HC: Sets-aside order attaching bank-account suspecting dummy company without tangible material

  • In Favour of Petitioner
  • Citation Number : TS-194-HC(DEL)-2023-GST
High Court

HC: Whether assessee is ‘Intermediary’ determinable basis actual work performed; Remands matter

  • In Favour of Petitioner
  • Citation Number : TS-195-HC(DEL)-2023-GST
Authority for Advance Ruling

AAR: Rules on ITC eligibility on WCS utilized for setting factory machineries foundation

  • In Favour of Petitioner
  • Citation Number : TS-193-AAR(GUJ)-2023-GST
Appellate Authority for Advance Ruling

AAAR: Right to use car parking service not naturally bundled with construction services; Upholds AAR

  • In Favour of Respondent
  • Citation Number : TS-192-AAAR(WB)-2023-GST
Authority for Advance Ruling

AAR: Melting gold-jewellery to lump-form changes goods’ nature; Denies benefit of GST-payment on margin-difference

  • In Favour of Respondent
  • Citation Number : TS-191-AAR(KAR)-2023-GST
High Court

HC: Demand, following Income Tax guidelines ‘impermissible’, absent essentials for adjudication u/s 74

  • In Favour of Petitioner
  • Citation Number : TS-190-HC(ALL)-2023-GST
Authority for Advance Ruling

AAR: Common amenity charges levied by Godrej Properties taxable; Plot sale, basic infra exempt

  • In Favour of Applicant
  • Citation Number : TS-189-AAR(KAR)-2023-GST
High Court

HC: Quashes demand order given personal hearing details missing in “precursor”, i.e. SCN

  • In Favour of Petitioner
  • Citation Number : TS-187-HC(MP)-2023-GST
High Court

HC: Mere unblocking of credit doesn’t debar Officer's right of Assessment, quashes writ

  • In Favour of Respondent
  • Citation Number : TS-186-HC(MAD)-2023-GST
High Court

HC: Rules on entitlement to interest on refund of unutilized ITC

  • In Favour of Respondent
  • Citation Number : TS-185-HC(P&H)-2023-GST
High Court

HC: Allows refund of unutilized ITC declaring SCN, deficiency memo non est

  • In Favour of Respondent
  • Citation Number : TS-184-HC(DEL)-2023-GST
High Court

HC: Filing digitally uploaded copy of impugned order with appeal, ‘substantial compliance’

  • In Favour of Petitioner
  • Citation Number : TS-188-HC(P&H)-2023-GST
High Court

HC: Directs detained goods release upon depositing 200% penalty to safeguard Revenue's interest

  • In Favour of Petitioner
  • Citation Number : TS-183-HC(MAD)-2023-GST
High Court

HC: Quashes confiscation, penalty proceedings absent ‘valid-service’, valuation basis eye-estimation without observing 'statutory-mandate'

  • In Favour of Petitioner
  • Citation Number : TS-182-HC(ALL)-2023-GST
High Court

HC: Game of Skill, with or without stake, not betting

  • In Favour of Petitioner
  • Citation Number : TS-181-HC(KAR)-2023-GST
High Court

HC: Rules on validity of intimation notice, inspection by Vigilance Department in tax matters

  • In Favour of Petitioner
  • Citation Number : TS-180-HC(AP)-2023-GST
High Court

HC: Deeming fiction of 70:30 not applicable to all property development projects: Allows writ

  • In Favour of Petitioner
  • Citation Number : TS-178-HC(MAD)-2023-GST
Authority for Advance Ruling

AAR: Clarifies tax rate for ITC’s ‘bonus’ payment to Canteen Service Provider’s employees

  • In Favour of Respondent
  • Citation Number : TS-179-AAR(TEL)-2023-GST
Authority for Advance Ruling

AAR: 12% GST on accomodation rented by Trust to pilgrims, not within temple's vicinity

  • In Favour of Respondent
  • Citation Number : TS-177-AAR(GUJ)-2023-GST