Rulings ( 6642 results )
High Court
HC: Cryptic order denying refund not vitiated if reasons for rejection sufficiently adducible
Jun 22, 2022- In Favour of Petitioner
- Citation Number : TS-318-HC(MP)-2022-GST
Authority for Advance Ruling
AAR: Intra-state goods/material movement from one unit to another having same GSTIN not taxable
Jun 20, 2022- In Favour of Applicant
- Citation Number : TS-317-AAR(RAJ)-2022-GST
Authority for Advance Ruling
AAR: Classifies U-Bolt, Front Spring Bolt and Spring pin as per commercial parlance test
Jun 16, 2022- In Favour of Applicant
- Citation Number : TS-316-AAR(UTT)-2022-GST
Authority for Advance Ruling
AAR: Absent documentary evidence, refrains from passing Ruling on exemption on Hostel Facilities
Jun 16, 2022- In Favour of Not Applicable
- Citation Number : TS-315-AAR(RAJ)-2022-GST
Authority for Advance Ruling
AAR: Services for Govt. where consideration is received in form of ‘Grant’ exempt from GST
Jun 16, 2022- In Favour of Applicant
- Citation Number : TS-313-AAR(UTT)-2022-GST
Authority for Advance Ruling
AAR: ‘Hostel Accommodation Charges’ to University students having value upto Rs. 1000 per day, provided in isolation, exempt
Jun 16, 2022- In Favour of Applicant
- Citation Number : TS-312-AAR(RAJ)-2022-GST
Authority for Advance Ruling
AAR: Services received from Overseas Commission Agent facilitating sale of spices, seasonings not taxable under RCM
Jun 16, 2022- In Favour of Applicant
- Citation Number : TS-311-AAR(UTT)-2022-GST
Authority for Advance Ruling
AAR: No concessional GST-rate on supply of ‘Fortified-Rice-Kernels’ to listed Rice-Mills under Public-Distribution-Scheme
Jun 16, 2022- In Favour of Respondent
- Citation Number : TS-314-AAR(UTT)-2022-GST
High Court
HC: Passing of personal-hearing notice and issuance of order bearing same date breaches ‘natural justice’ principle
Jun 15, 2022- In Favour of Petitioner
- Citation Number : TS-310-HC(GUJ)-2022-GST
High Court
HC: GST registration cannot be cancelled basis cryptic SCN and consequential order violating ‘natural justice’ principle
Jun 15, 2022- In Favour of Petitioner
- Citation Number : TS-309-HC(GUJ)-2022-GST
High Court
HC: Allows release on anticipatory bail subject to furnishing bond, surety
Jun 15, 2022- In Favour of Petitioner
- Citation Number : TS-308-HC(ALL)-2022-GST
High Court
HC: Speaking order should be self-sustainable; ITC blocking merely basis undergoing investigation lacks ‘reason to believe’
Jun 15, 2022- In Favour of Respondent
- Citation Number : TS-307-HC(P&H)-2022-GST
Authority for Advance Ruling
AAR: Permit fee paid to Forest Dept. for Coal transit liable to GST under reverse charge as per entry 5(e) of Schedule II
Jun 15, 2022- In Favour of Respondent
- Citation Number : TS-304-AAR(TEL)-2022-GST
Authority for Advance Ruling
AAR: ‘Mining Lease’ not classifiable as ‘Leasing or Renting of goods’, royalty paid taxable at 18%
Jun 15, 2022- In Favour of Respondent
- Citation Number : TS-305-AAR(TEL)-2022-GST
Authority for Advance Ruling
AAR: Stipend received from Training Institutes for further disbursement to trainees, not taxable at the hands of facilitator
Jun 15, 2022- In Favour of Applicant
- Citation Number : TS-306-AAR(MAH)-2022-GST
High Court
HC: GST-burden on interest under Arbitral Award non-transferrable contractually, if not contemplated by agreement
Jun 15, 2022- In Favour of Applicant
- Citation Number : TS-303-HC(BOM)-2022-GST
High Court
HC: Stays recovery considering writ pendency before Single Judge, 20% demand already recovered
Jun 14, 2022- In Favour of Petitioner
- Citation Number : TS-302-HC(CAL)-2022-GST
High Court
HC: Citing Revenue's inability to establish passing of incidence on export of services, allows refund
Jun 14, 2022- In Favour of Respondent
- Citation Number : TS-301-HC(BOM)-2022-GST
Authority for Advance Ruling
AAR: Enabling refrigerated-vehicle utilisation by Transport-Agency on return-journey does not make Vadilal a 'GTA'
Jun 13, 2022- In Favour of Respondent
- Citation Number : TS-300-AAR(GUJ)-2022-GST
High Court
HC: Pardons ‘human error’ in mentioning invoice number qua e-way bill as exception to penalty
Jun 13, 2022- In Favour of Petitioner
- Citation Number : TS-299-HC(UTT)-2022-GST