Rulings ( 6872 results )
Authority for Advance Ruling
AAR: Citing pendency of issue of ITC availability on infrastructure construction before SC in case of Safari Retreats, refrains to answer application
Oct 19, 2022- In Favour of Respondent
- Citation Number : TS-529-AAR(UTT)-2022-GST
Authority for Advance Ruling
AAR: Non-creditable GST component charged by sub-contractor of State Industrial Development Corp includible in transaction-value
Oct 19, 2022- In Favour of Applicant
- Citation Number : TS-528-AAR(UTT)-2022-GST
Authority for Advance Ruling
AAR: Services to patient at their residence through “qualified nurses/persons” exempted as ‘healthcare-services”
Oct 19, 2022- In Favour of Applicant
- Citation Number : TS-527-AAR(KER)-2022-GST
Authority for Advance Ruling
AAR: Separate registration required in Odisha w.r.t construction work for Railways, ‘location of supplier’ relevant
Oct 19, 2022- In Favour of Petitioner
- Citation Number : TS-526-AAR(OD)-2022-GST
Supreme Court
SC: Citing period of custody and release of co-accused, grants bail to Applicant; Disposes appeal
Oct 18, 2022- In Favour of Appellant
- Citation Number : TS-525-SC-2022-GST
High Court
HC: Rejects bail application of assessee twice over
Oct 18, 2022- In Favour of Petitioner
- Citation Number : TS-524-HC(RAJ)-2022-GST
Sessions Court
SSC: Citing concluded nature of investigation, grants bail to Senior Citizen in fraudulent ITC availment case
Oct 18, 2022- In Favour of Not Applicable
- Citation Number : TS-522-SSC(JAM)-2022-GST
Sessions Court
SSC: Denies anticipatory bail to accused for deceiving Govt. by producing fake NOC
Oct 18, 2022- In Favour of Respondent
- Citation Number : TS-523-SSC(MUM)-2022-GST
Sessions Court
SSC: Declines pre-arrest bail to Director considering active involvement in fraudulent ITC availment; Custodial interrogation prima-facie necessary
Oct 18, 2022- In Favour of Respondent
- Citation Number : TS-521-SSC(MUM)-2022-GST
Supreme Court
SC: Rejects plea of 100% budgetary support, dismisses pre-GST era 'promissory estoppel' argument
Oct 17, 2022- In Favour of Respondent
- Citation Number : TS-519-SC-2022-GST
High Court
HC: Frowns on AO's 'patently illegal' order, advises Officers' training; Imposes Cost
Oct 17, 2022- In Favour of Petitioner
- Citation Number : TS-520-HC(BOM)-2022-GST
High Court
HC: Restores registration citing GSTAT non-constitution; Urges 'pragmatic', non-hostile, citizen friendly approach
Oct 17, 2022- In Favour of Petitioner
- Citation Number : TS-518-HC(ORI)-2022-GST
High Court
HC: Upholds Single Judge remand directions to verify documents for determining ITC entitlement: Dismisses Revenue's appeal
Oct 14, 2022- In Favour of Petitioner
- Citation Number : TS-515-HC(CAL)-2022-GST
NAA
NAA: Directs reinvestigation into profiteering alleged by land owners against Builder w.r.t. development agreement
Oct 14, 2022- In Favour of Petitioner
- Citation Number : TS-516-NAA-2022-GST
NAA
NAA: Builder to make periodical assessment of ITC benefit and pass the same
Oct 14, 2022- In Favour of Not Available
- Citation Number : TS-517-NAA-2022-GST
High Court
HC: 'Tax-consultant’ gets bail; Detention “unwarranted” where trial to take considerable time
Oct 12, 2022- In Favour of Applicant
- Citation Number : TS-514-HC(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Subsidized deduction by employer from employees availing food in factory not ‘supply’
Oct 12, 2022- In Favour of Applicant
- Citation Number : TS-510-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Canteen and bus-transportation charges collected from employees under contractual arrangement not taxable
Oct 12, 2022- In Favour of Applicant
- Citation Number : TS-509-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Residential project in Greater Chennai Corporation limits within ‘metropolitan area’, cannot be called ‘Affordable Residential Apartment’
Oct 12, 2022- In Favour of Respondent
- Citation Number : TS-511-AAR(TN)-2022-GST
Authority for Advance Ruling
AAR: Combined Wire Rope not being an essential part of fishing vessel, ineligible to concessional 5% GST
Oct 12, 2022- In Favour of Respondent
- Citation Number : TS-513-AAR(GUJ)-2022-GST