Rulings ( 7214 results )

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Authority for Advance Ruling

AAR: Activity of tanning raw hide and converting it to finished leather qualifies as ‘Job-Work’

  • In Favour of Not Applicable
  • Citation Number : TS-721-AAR(TN)-2022-GST
Authority for Advance Ruling

AAR: Transfer of business by way of merger in pursuance of MOU a ‘supply of service’

  • In Favour of Petitioner
  • Citation Number : TS-696-AAR(WB)-2022-GST
High Court

HC: Directs approaching Commissioner for time-limit extension for filing GST ITC-01 owing Scheme switchover

  • In Favour of Petitioner
  • Citation Number : TS-17-HC(JHAR)-2023-GST
Appellate Authority for Advance Ruling

AAAR: GST under RCM not payable on services received by SEZ unit from Developer

  • In Favour of Not Applicable
  • Citation Number : TS-16-AAAR(MAH)-2023-GST
High Court

HC: Not equitable to relegate assessee towards alternate remedy where assessee not granted hearing opportunity; Quashes Single Judge order

  • In Favour of Appellant
  • Citation Number : TS-15-HC(CHAT)-2023-GST
High Court

HC: Registration suspension via ‘cryptic’ notice non sustainable; Allows writ petition

  • In Favour of Not Applicable
  • Citation Number : TS-718-HC(GUJ)-2022-GST
High Court

HC: Allows conditional release of goods, conveyance after depositing fine and penalty

  • In Favour of Petitioner
  • Citation Number : TS-719-HC(GUJ)-2022-GST
Appellate Authority for Advance Ruling

AAAR: 'Inverter duty transformer' alongwith 'supervisory service' for setting-up 'Solar Plant', taxable in 70:30 ratio

  • In Favour of Respondent
  • Citation Number : TS-14-AAAR(GUJ)-2023-GST
High Court

HC: Condones delay in filing appeal; Raps assessee for unresponsive approach despite grant of adjournments

  • In Favour of Petitioner
  • Citation Number : TS-717-HC(GUJ)-2022-GST
High Court

HC: SCN classifying online 'Rummy' as actionable claim 'abuse of law', Rajasthan HC grants interim-relief

  • In Favour of Petitioner
  • Citation Number : TS-12-HC(RAJ)-2023-GST
High Court

HC: No authority with officers to seize cash during search operations u/s 67

  • In Favour of Petitioner
  • Citation Number : TS-11-HC(DEL)-2023-GST
High Court

HC: Upholds validity in KGST Act saving State’s power to enforce liability arising in pre-GST laws

  • In Favour of Respondent
  • Citation Number : TS-716-HC(KER)-2022-GST
High Court

HC: Product classification requires scientific and technical analysis, cannot be done in writ-proceedings

  • In Favour of Respondent
  • Citation Number : TS-10-HC(CAL)-2023-GST
Supreme Court

SC: "Premature" for HC to quash 'confiscation-notice' before appropriate authority presides over, quashes order

  • In Favour of Respondent
  • Citation Number : TS-09-SC-2023-GST
High Court

HC: Issue of Forms GST DRC-01, DRC-01A 'optional' for proper officer issuing order u/s 73; Dismisses writ

  • In Favour of Respondent
  • Citation Number : TS-715-HC(MAD)-2022-GST
High Court

HC: Disposes writ by payment gateway service-provider against its escrow and current account attachment

  • In Favour of Petitioner
  • Citation Number : TS-08-HC(DEL)-2023-GST
Authority for Advance Ruling

AAR: Sale of 'Doms' multiproduct kit/pack containing various stationery items not composite but ‘mixed-supply’

  • In Favour of Respondent
  • Citation Number : TS-714-AAR(GUJ)-2022-GST
High Court

HC: Validates audit u/s 65 despite SCN -proceeding u/s 74 underway; Dismisses assessee's writ

  • In Favour of Petitioner
  • Citation Number : TS-07-HC(MAD)-2023-GST
High Court

HC: Issues notice in exporter’s writ for IGST refund

  • In Favour of Petitioner
  • Citation Number : TS-06-HC(DEL)-2023-GST
High Court

HC: Revenue to consider IGST refund application for zero-rated sales made to overseas purchases expeditiously

  • In Favour of Petitioner
  • Citation Number : TS-04-HC(MAD)-2023-GST