Rulings ( 6875 results )
High Court
HC: Directs Revenue to pass final order in a writ challenging inaction of not disposing appeal
Sep 29, 2022- In Favour of Respondent
- Citation Number : TS-492-HC(CAL)-2022-GST
High Court
HC: Refund not lapsed on account of period of filing refund claim notified in July, 2022
Sep 29, 2022- In Favour of Not Applicable
- Citation Number : TS-491-HC(GUJ)-2022-GST
High Court
HC: Remands matter citing Appellate Authority’s failure to consider existence of malafide intention for e-way bill non-extension
Sep 29, 2022- In Favour of Respondent
- Citation Number : TS-490-HC(CAL)-2022-GST
High Court
HC: Dismisses challenge to GST leviability on royalty; Court bound by co-ordinate bench’s final orders
Sep 28, 2022- In Favour of Respondent
- Citation Number : TS-489-HC(RAJ)-2022-GST
High Court
HC: GST law envisages rectification opportunity to wrongdoer; Detention not convertible to confiscation
Sep 27, 2022- In Favour of Petitioner
- Citation Number : TS-488-HC(KAR)-2022-GST
High Court
HC: Unsigned order of GST registration cancellation has no 'effect in eyes of law'
Sep 26, 2022- In Favour of Petitioner
- Citation Number : TS-487-HC(BOM)-2022-GST
High Court
HC: Online Rummy not ‘game of chance’, quashes statute putting absolute embargo on ‘game of skill’
Sep 26, 2022- In Favour of Petitioner
- Citation Number : TS-486-HC(KAR)-2022-GST
High Court
HC: E-way bill not mandatory for intra-city movement; Upholds appellate-order
Sep 23, 2022- In Favour of Not Available
- Citation Number : TS-485-HC(ALL)-2022-GST
High Court
HC: Provisional attachment passed more than 2 years ago cannot survive
Sep 23, 2022- In Favour of Petitioner
- Citation Number : TS-484-HC(DEL)-2022-GST
High Court
HC: Technical glitch led to incomplete e-way bill; Directs refund of amount collected
Sep 23, 2022- In Favour of Applicant
- Citation Number : TS-483-HC(ALL)-2022-GST
High Court
HC: Directs Revenue to remit interest w.r.t. GST refund till next hearing date
Sep 23, 2022- In Favour of Applicant
- Citation Number : TS-482-HC(DEL)-2022-GST
High Court
HC: Quashes detention order passed after 7 days owing to "holiday"; Slams Revenue for "serious flaw"
Sep 23, 2022- In Favour of Petitioner
- Citation Number : TS-481-HC(MAD)-2022-GST
NAA
NAA: Anti-profiteering provisions not against ‘right to carry trade/business’, Finds Kanakia guilty of profiteering
Sep 22, 2022- In Favour of Respondent
- Citation Number : TS-480-NAA-2022-GST
NAA
NAA: Directs DGAP investigation into other projects of realtor found guilty of profiteering
Sep 22, 2022- In Favour of Respondent
- Citation Number : TS-479-NAA-2022-GST
High Court
HC: 'Mango Pulp' always taxable at 12%; AAAR order imposing tax at 18% ‘incorrect’
Sep 22, 2022- In Favour of Petitioner
- Citation Number : TS-478-HC(AP)-2022-GST
High Court
HC: Directs registration restoration; Cancellation order not mentioning reasons 'beyond frame of SCN'
Sep 22, 2022- In Favour of Petitioner
- Citation Number : TS-477-HC(DEL)-2022-GST
High Court
HC: Jt. Commissioner (ST) a 'proper officer’, empowered to grant authorization for inspecting taxpayer's business-premises
Sep 22, 2022- In Favour of Respondent
- Citation Number : TS-476-HC(AP)-2022-GST
Authority for Advance Ruling
AAR: ‘Kingfisher Radler’, not ‘non-alcoholic beer’ but ‘carbonated fruit-drink beverage’, attracts 28% GST, 12% Cess
Sep 21, 2022- In Favour of Petitioner
- Citation Number : TS-475-AAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: Airport Terminal, Prison, School Building, Museum construction for Govt. Entity/State taxable at 18%
Sep 21, 2022- In Favour of Petitioner
- Citation Number : TS-474-AAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: Lays down parameters to classify Ayurvedic products meant for care and cure, taxable at 18% and 12%
Sep 21, 2022- In Favour of Respondent
- Citation Number : TS-473-AAR(TEL)-2022-GST