Rulings ( 7211 results )

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High Court

HC: Single consignment cannot be held to be in godown & transit simultaneously; Quashes penalty

  • In Favour of Petitioner
  • Citation Number : TS-85-HC(CAL)-2023-GST
Supreme Court

SC: No 'cause-of-action' arises in Sikkim againt Goa Govt.'s decision to levy GST on 'lottery'

  • In Favour of Petitioner
  • Citation Number : TS-84-SC-2023-GST
High Court

HC: Remands matter for deciding application for VAT-registration restoration in writ challenging ITC-transition denial

  • In Favour of Petitioner
  • Citation Number : TS-82-HC(CAL)-2023-GST
High Court

HC: Denying return rectification after due-date to avail ITC-benefit will unnecessarily prejudice Assessee

  • In Favour of Petitioner
  • Citation Number : TS-79-HC(ORI)-2023-GST
High Court

HC: Grants interim bail on depositing partial amount out of alleged Rs. 14.5 cr ITC fraud

  • In Favour of Applicant
  • Citation Number : TS-734-HC(DEL)-2022-GST
High Court

HC: Considering full deposit of tax-demand, grants bail to Company director accused for ITC fraud

  • In Favour of Applicant
  • Citation Number : TS-78-HC(DEL)-2023-GST
Authority for Advance Ruling

AAR: Activity of building and mounting Tipper Body on customer's chassis a supply of service, taxable at 18%

  • In Favour of Applicant
  • Citation Number : TS-77-AAR(PUN)-2023-GST
Authority for Advance Ruling

AAR: Purchaser not entitled to ITC unless seller or preceding seller discharges its tax liability

  • In Favour of Applicant
  • Citation Number : TS-76-AAR(PUN)-2023-GST
Appellate Authority for Advance Ruling

AAAR: Affirms AAR-order classifying ‘Roof Mounted Air-Conditioning unit for Railway coach’ under specific-entry 8415

  • In Favour of Petitioner
  • Citation Number : TS-75-AAAR(PUN)-2023-GST
Authority for Advance Ruling

AAR: Roof Mounted Air-Conditioning Unit manufactured and supplied to Indian Railways, classifiable under HSN 8415

  • In Favour of Respondent
  • Citation Number : TS-733-AAR(PUN)-2022-GST
High Court

HC: Quashes ITC blockage beyond a year and appropriation towards demand relying on Dept. Instruction

  • In Favour of Petitioner
  • Citation Number : TS-74-HC(DEL)-2023-GST
High Court

HC: Bombay HC admits Pharma Co.’s writ over coercive recovery of GST during investigation

  • In Favour of Petitioner
  • Citation Number : TS-73-HC(BOM)-2023-GST
High Court

HC: Directs Department not to send repeated summons where Assessee cooperated in investigation and submitted documents

  • In Favour of Petitioner
  • Citation Number : TS-72-HC(BOM)-2023-GST
High Court

HC: Revenue cannot withhold implementation of Appellate-Authority’s order directing refund sans any stay

  • In Favour of Petitioner
  • Citation Number : TS-71-HC(DEL)-2023-GST
Authority for Advance Ruling

AAR: Absent cooking/preparing aspects, supply of 'readily available ice-cream' from outlet not 'Restaurant Service'

  • In Favour of Applicant
  • Citation Number : TS-69-AAR(GUJ)-2023-GST
Appellate Authority for Advance Ruling

AAAR: Myntra ineligible to ITC on vouchers procured from third-party vendors & supplied to eligible customers

  • In Favour of Petitioner
  • Citation Number : TS-68-AAAR(KAR)-2023-GST
High Court

HC: Allows SEZ’s refund application; Requires undertaking to return unutilized ITC if supplier files claim

  • In Favour of Petitioner
  • Citation Number : TS-67-HC(GUJ)-2023-GST
High Court

HC: Revenue cannot overlook Appellate Authority's order allowing refund, merely on proposal to file appeal

  • In Favour of Petitioner
  • Citation Number : TS-64-HC(DEL)-2023-GST
High Court

HC: Refuses to entertain buyer’s petition at SCN stage issued for tax non-payment by seller

  • In Favour of Respondent
  • Citation Number : TS-66-HC(MAD)-2023-GST
High Court

HC: Rules on validity of adjudication order passed beyond show cause notice, Sets aside proceedings

  • In Favour of Petitioner
  • Citation Number : TS-65-HC(JHAR)-2023-GST