Rulings ( 7214 results )

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High Court

HC: Allows admission of appeal citing ‘negligible’ period of delay in filing

  • In Favour of Petitioner
  • Citation Number : TS-05-HC(CAL)-2023-GST
High Court

HC: Renders writ non-maintainable due to availability of alternative statutory remedy of appeal

  • In Favour of Respondent
  • Citation Number : TS-713-HC(RAJ)-2022-GST
High Court

HC: Quashes SCN proposing registration cancellation issued without application of mind; Directs restoration

  • In Favour of Petitioner
  • Citation Number : TS-712-HC(GUJ)-2022-GST
Authority for Advance Ruling

AAR: Advance ruling for already undertaken supplies goes against the spirit and is not maintainable

  • In Favour of Respondent
  • Citation Number : TS-711-AAR(RAJ)-2022-GST
Authority for Advance Ruling

AAR: Advance ruling for already undertaken supplies goes against the spirit and is not maintainable

  • In Favour of Respondent
  • Citation Number : TS-710-AAR(RAJ)-2022-GST
Authority for Advance Ruling

AAR: Training programmes offered by Applicant as approved by National Skill Development Corporation, exempt

  • In Favour of Applicant
  • Citation Number : TS-709-AAR(TEL)-2022-GST
Authority for Advance Ruling

AAR: Affiliation fee collected from colleges by the University not exempt

  • In Favour of Petitioner
  • Citation Number : TS-708-AAR(RAJ)-2022-GST
Authority for Advance Ruling

AAR: Provision of ‘Car parking space’ to prospective flat buyers not composite to construction services, taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-707-AAR(WB)-2022-GST
High Court

HC: Sets-aside AAR-order denying ITC without impleading supplier as party to ruling; Remands matter

  • In Favour of Petitioner
  • Citation Number : TS-03-HC(CAL)-2023-GST
High Court

HC: Dismisses Revenue's review-petition against order quashing instruction prohibiting ISDs from transitioning unutilized credit

  • In Favour of Petitioner
  • Citation Number : TS-706-HC(DEL)-2022-GST
High Court

HC: GSTIN-mismatch a bonafide-error; Allows benefit of Circular dealing with ITC-difference in returns

  • In Favour of Petitioner
  • Citation Number : TS-02-HC(KAR)-2023-GST
High Court

HC: Acknowledging assessee’s keenness to continue business, revokes registration cancellation, permits GSTR-1 filing

  • In Favour of Petitioner
  • Citation Number : TS-705-HC(GUJ)-2022-GST
High Court

HC: Citing natural-justice principle violation, quashes non-speaking order cancelling GST Registration; Imposes cost

  • In Favour of Petitioner
  • Citation Number : TS-704-HC(GUJ)-2022-GST
High Court

HC: Godrej’s FMCG arm in J&K not ‘eligible’ for claiming Budgetary Support scheme benefit

  • In Favour of Respondent
  • Citation Number : TS-703-HC(J&K)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Inter & Intra State services rendered to 'educational institution's for pre/post examination activities exempt, dismisses Revenue's appeal

  • In Favour of Petitioner
  • Citation Number : TS-702-AAAR(AP)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Procuring, distribution of Drugs, medicines and other surgical equipment on Govt.’s behalf constitutes ‘supply’, exempt from GST

  • In Favour of Petitioner
  • Citation Number : TS-701-AAAR(AP)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Administration of COVID-19 vaccine not 'Healthcare service', taxable at 5%; Upholds AAR

  • In Favour of Respondent
  • Citation Number : TS-700-AAAR(AP)-2022-GST
Appellate Authority for Advance Ruling

AAAR: 18% GST on cultivating, planting, nurturing mangrove seeds/seedlings; Affirms AAR

  • In Favour of Appellant
  • Citation Number : TS-699-AAAR(WB)-2022-GST
Appellate Authority for Advance Ruling

AAAR: No exemption on building leased to commercial-entity intended for running student’s hostel; ‘Supply’ transaction ends with recipient

  • In Favour of Respondent
  • Citation Number : TS-698-AAAR(AP)-2022-GST
High Court

HC: Directs fresh consideration of refund-claim considering CBIC-clarification on Renewable Energy Projects; Restrains coercive-steps

  • In Favour of Petitioner
  • Citation Number : TS-697-HC(AP)-2022-GST