Rulings ( 7211 results )

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High Court

HC: Grants assessee opportunity in registration-cancellation case, to establish bonafides, avoid ‘pedantic approach’

  • In Favour of Respondent
  • Citation Number : TS-158-HC(KAR)-2023-GST
High Court

HC: Assessee pleading bonafides must be afforded hearing-opportunity; Restores demand proceedings to Revenue

  • In Favour of Respondent
  • Citation Number : TS-159-HC(KAR)-2023-GST
High Court

HC: Tax collected without authority is property of assessee; Grants refund with interest

  • In Favour of Petitioner
  • Citation Number : TS-157-HC(P&H)-2023-GST
Authority for Advance Ruling

AAR: Value of steel, cement supplied FoC by recipient includible in transaction value of Precast Manhole

  • In Favour of Respondent
  • Citation Number : TS-155-AAR(RAJ)-2023-GST
Authority for Advance Ruling

AAR: 'Recipient of services' cannot seek advance ruling as Supplier may not follow

  • In Favour of Respondent
  • Citation Number : TS-154-AAR(WB)-2023-GST
High Court

HC: ‘Recipient of service’ entitled to file Advance Ruling application; Quashes AAR order

  • In Favour of Appellant
  • Citation Number : TS-153-HC(CAL)-2023-GST
High Court

HC: Allows balance refund to E-vehicle manufacturer in dispute over “IDS” amount computation for EV spare parts

  • In Favour of Petitioner
  • Citation Number : TS-152-HC(ORI)-2023-GST
Authority for Advance Ruling

AAR: Mahara Jyoti Oil an edible RBD Palmolein, classifiable under Heading 15119020

  • In Favour of Petitioner
  • Citation Number : TS-151-AAR(TN)-2023-GST
Authority for Advance Ruling

AAR: 18% GST on Civil Contract Services provided to IIT Madras, a ‘Govt. entity’

  • In Favour of Respondent
  • Citation Number : TS-150-AAR(TN)-2023-GST
Authority for Advance Ruling

AAR: Transfer of airport operations by AAI to Adani exempt, however, salary cost reimbursement taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-149-AAR(RAJ)-2023-GST
High Court

HC: Exercise of powers to cancel GST registration “ab initio” cannot be arbitrary

  • In Favour of Petitioner
  • Citation Number : TS-148-HC(DEL)-2023-GST
Authority for Advance Ruling

AAR: Renting warehouse to store agri-produce for trading purpose taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-147-AAR(TN)-2023-GST
Authority for Advance Ruling

AAR: ‘Power of Attorney’ holder of rented commercial property belonging to NRI liable to 18% GST

  • In Favour of Respondent
  • Citation Number : TS-146-AAR(KAR)-2023-GST
Supreme Court

SC: Allows SLP; Grants anticipatory bail to Petitioner accused for GST fraud

  • In Favour of Petitioner
  • Citation Number : TS-145-SC-2023-GST
Supreme Court

SC: In a batch of appeals, SC refers the matter of tax on mineral rights to bench of 9-judge.

  • In Favour of Petitioner
  • Citation Number : TS-01-SC-2011-GST
Supreme Court

SC: SC defers matter of service-tax on lease-payments after 9-judge bench decision in Mineral-Area case

  • In Favour of Petitioner
  • Citation Number : TS-1016-SC-2018-GST
Supreme Court

SC: SC takes stock of e-filing before ITAT, CESTAT; Sets target-date of June 30

  • In Favour of Petitioner
  • Citation Number : TS-143-SC-2023-GST
Authority for Advance Ruling

AAR: ‘Bio-Phosphate’ used for soil and crop nutrition taxable at 5%

  • In Favour of Applicant
  • Citation Number : TS-142-AAR(KAR)-2023-GST
Authority for Advance Ruling

AAR: ‘Wooden ice-cream sticks/spoon’, classifiable as tableware made of wood, taxable at 12%

  • In Favour of Applicant
  • Citation Number : TS-140-AAR(KAR)-2023-GST
Authority for Advance Ruling

AAR: Mattress supplied to hostel students of Govt. run educational Institutions under Bill-to-Ship-to arrangement taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-141-AAR(TN)-2023-GST