Rulings ( 6644 results )
High Court
HC: Quashes order cancelling GST-registration passed in absolute violation of natural-justice principle, allows writ
Apr 06, 2022- In Favour of Petitioner
- Citation Number : TS-137-HC(GUJ)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Environmental projects involving ancillary activities not ‘charitable’ if done against consideration
Apr 06, 2022- In Favour of Not Available
- Citation Number : TS-1264-AAAR(CHAT)-2020-GST
Appellate Authority for Advance Ruling
AAAR: NMDC liable to pay GST on royalty, contributions to Trusts, under RCM
Apr 05, 2022- In Favour of Respondent
- Citation Number : TS-1357-AAAR(CHAT)-2019-GST
High Court
HC: Cannot cancel registration describing firm as 'bogus"; Quashes order rejecting application for revocation
Apr 05, 2022- In Favour of Applicant
- Citation Number : TS-136-HC(ALL)-2022-GST
High Court
HC: Issues notice in plea challenging refund denial, late issuance of deficiency memo
Apr 04, 2022- In Favour of Not Applicable
- Citation Number : TS-135-HC(DEL)-2022-GST
High Court
HC: Issues notice in plea seeking utilization of credit balance from previous regime
Apr 04, 2022- In Favour of Not Applicable
- Citation Number : TS-134-HC(DEL)-2022-GST
High Court
HC: Quashes detention order, citing no opportunity of hearing provided to goods-owner
Apr 04, 2022- In Favour of Petitioner
- Citation Number : TS-133-HC(CAL)-2022-GST
Authority for Advance Ruling
AAR: Design and development of patterns for manufacturing camshafts constitutes an 'Intermediary Service'
Apr 04, 2022- In Favour of Respondent
- Citation Number : TS-132-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: ‘Comfort heat patches’ for easing period pain classified under HSN 3005, taxable at 12%
Apr 04, 2022- In Favour of Applicant
- Citation Number : TS-131-AAR(TN)-2022-GST
Authority for Advance Ruling
AAR: Rendering professional, technical and business services unrelated to mineral exploration to Vedanta Ltd. taxable at 18%
Apr 04, 2022- In Favour of Not Applicable
- Citation Number : TS-130-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: Project Management Consultancy services to Oil & Gas Division of Vedanta Ltd. taxable under residuary entry at 18%
Apr 04, 2022- In Favour of Respondent
- Citation Number : TS-129-AAR(MAH)-2022-GST
Appellate Authority for Advance Ruling
AAAR: No ITC on gifts/rewards given to retailers under sales promotional scheme; Affirms AAR
Apr 04, 2022- In Favour of Respondent
- Citation Number : TS-128-AAAR(TN)-2022-GST
High Court
HC: GST-demand on amounts received towards Viability Gap Fund from State-Govt. challenged before Orissa HC
Apr 04, 2022- In Favour of Not Applicable
- Citation Number : TS-127-HC(ORI)-2022-GST
High Court
HC: Assessee's GST registration cannot be cancelled for CA's inadvertent mistake, directs restoration
Apr 01, 2022- In Favour of Petitioner
- Citation Number : TS-126-HC(GUJ)-2022-GST
Appellate Authority for Advance Ruling
AAAR: No concession on strengthening of Headquaters-building for Electricity Distribution Co.; Affirms AAR
Apr 01, 2022- In Favour of Respondent
- Citation Number : TS-124-AAAR(TN)-2022-GST
Authority for Advance Ruling
AAR: Immovable property’s location equals place of service supply, rejects Application citing incorrect forum
Apr 01, 2022- In Favour of Applicant
- Citation Number : TS-123-AAR(TEL)-2022-GST
Authority for Advance Ruling
AAR: 'Ready to Eat' Popcorn sold in retail packages taxable at 18%
Apr 01, 2022- In Favour of Applicant
- Citation Number : TS-122-AAR(TEL)-2022-GST
High Court
HC: Keeps in abeyance ITC reversal order passed without consideration of refund claim
Mar 31, 2022- In Favour of Applicant
- Citation Number : TS-119-HC(MAD)-2022-GST
High Court
HC: Absent inherent lack of jurisdiction, sustains SCN, AO as assessee submitted to State-Tax Officer
Mar 31, 2022- In Favour of Respondent
- Citation Number : TS-121-HC(ALL)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Denies ITC on Pipelines laid outside factory premises for transporting water; Affirms AAR
Mar 31, 2022- In Favour of Respondent
- Citation Number : TS-1263-AAAR(CHAT)-2020-GST