Rulings ( 6871 results )
High Court
HC: Absence of details in show cause notice a ‘serious lapse’; Quashes ‘bald’ SCN
Nov 07, 2022- In Favour of Respondent
- Citation Number : TS-569-HC(BOM)-2022-GST
Authority for Advance Ruling
AAR: Rejects application by Financial Institution seeking advance ruling as ‘recipient of service’
Nov 04, 2022- In Favour of Applicant
- Citation Number : TS-568-AAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: Supply to Conservancy Department of Municipal Corporation for operation and maintenance of capacity portable compactor & hook loader exempt
Nov 04, 2022- In Favour of Applicant
- Citation Number : TS-567-AAR(WB)-2022-GST
Authority for Advance Ruling
AAR: Used-goods dealer discharging GST under ‘Marginal Scheme’ can claim ITC on input-services & capital-goods
Nov 04, 2022- In Favour of Applicant
- Citation Number : TS-566-AAR(KAR)-2022-GST
Supreme Court
SC: SC likely to hear Sutherland Global's matter 'on Cess transition' on November 25
Nov 04, 2022- In Favour of Not Applicable
- Citation Number : TS-563-SC-2022-GST
High Court
HC: Availability of option to seek revocation not a ground to dismiss appeal against registration cancellation
Nov 03, 2022- In Favour of Petitioner
- Citation Number : TS-565-HC(KAR)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Liquidated damages a ‘mere’ flow of money having no GST implication; Overturns AAR
Nov 03, 2022- In Favour of Appellant
- Citation Number : TS-564-AAAR(TEL)-2022-GST
Authority for Advance Ruling
AAR: ‘Industrial Safety Belt’ used as safety harness to protect from accidental fall taxable as ‘life belt’
Nov 03, 2022- In Favour of Applicant
- Citation Number : TS-562-AAR(WB)-2022-GST
Authority for Advance Ruling
AAR: Sub-contractor executing ancillary work of shifting electrical-utilities not undertaking works-contract service of ‘road-construction’
Nov 03, 2022- In Favour of Respondent
- Citation Number : TS-561-AAR(WB)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Seed-preservation involving chemical processing by Company not exempt as agri-produce, affirms AAR
Nov 03, 2022- In Favour of Respondent
- Citation Number : TS-560-AAAR(TEL)-2022-GST
High Court
HC: Amendment in Section 50 prescribing interest on net-cash liability operates ‘retrospectively’; Remits matter
Nov 02, 2022- In Favour of Respondent
- Citation Number : TS-559-HC(CHAT)-2022-GST
High Court
HC: Liability on goods-in-transit detained alleging pre-used tax invoice not determinable u/s 129(3)
Nov 02, 2022- In Favour of Respondent
- Citation Number : TS-558-HC(ALL)-2022-GST
Appellate Authority for Advance Ruling
AAAR: ‘Overhead-Electric-Supply’ construction by constituent of JV entrusted with setting ‘Electric-Loco-Shed’ for Railways a ‘works-contract’
Nov 02, 2022- In Favour of Applicant
- Citation Number : TS-556-AAAR(UP)-2022-GST
High Court
HC: Order determining tax, penalty u/s 129 without taking recourse to Section 73 ‘not legally sustainable’
Nov 01, 2022- In Favour of Petitioner
- Citation Number : TS-555-HC(ALL)-2022-GST
High Court
HC: Date of filing application on common-portal 'relevant' for construing limitation; Circular cannot delimit 'statutory-provision'
Oct 31, 2022- In Favour of Petitioner
- Citation Number : TS-554-HC(GUJ)-2022-GST
High Court
HC: 'Sufficient balance' in electronic credit ledger not necessary to block ITC for reason of ineligibility under rule 86A
Oct 31, 2022- In Favour of Respondent
- Citation Number : TS-553-HC(CAL)-2022-GST
High Court
HC: Granting anticipatory bail is not a rule where custodial-interrogation is needed under GST Act
Oct 31, 2022- In Favour of Respondent
- Citation Number : TS-552-HC(UTT)-2022-GST
High Court
HC: Denying GSTIN linking basis wrong performa “hypertechnical”, allows upload of REG-16 by activating portal
Oct 31, 2022- In Favour of Petitioner
- Citation Number : TS-551-HC(RAJ)-2022-GST
High Court
HC: Credit denial to buyer due to seller’s default challenged before Delhi HC; Notice issued
Oct 31, 2022- In Favour of Not Applicable
- Citation Number : TS-550-HC(DEL)-2022-GST
High Court
HC: GST quantum determination a ‘highly disputed question of fact’; Declines works-contractor's challenge to State OM prescribing calculation of work value
Oct 31, 2022- In Favour of Not Applicable
- Citation Number : TS-549-HC(ORI)-2022-GST