Rulings ( 6879 results )
High Court
HC: No illegality in recovering short-payment of late-fee directly from ECL without SCN
Jul 13, 2022- In Favour of Respondent
- Citation Number : TS-355-HC(JHAR)-2022-GST
Authority for Advance Ruling
AAR: KSEEB established for conducting public examinations, an ‘Educational Institution’
Jul 13, 2022- In Favour of Applicant
- Citation Number : TS-354-AAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: 18% GST on collection of rental/lease income received by Karnataka Text Book Society
Jul 13, 2022- In Favour of Applicant
- Citation Number : TS-353-AAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: Solid Waste Management for Municipalities through bio-mining process a ‘Pure Service’, exempt
Jul 13, 2022- In Favour of Petitioner
- Citation Number : TS-352-AAR(TN)-2022-GST
Authority for Advance Ruling
AAR: Sale of advertisement space by Myntra taxable at 18%, classifiable under SAC 998365
Jul 13, 2022- In Favour of Petitioner
- Citation Number : TS-351-AAR(KAR)-2022-GST
High Court
HC: Issues anticipatory bail to accused considering jail-time spent, amount of GST fraud
Jul 12, 2022- In Favour of Applicant
- Citation Number : TS-350-HC(CHAT)-2022-GST
High Court
HC: Quashes rejection of refund for being a one-liner, non-speaking order
Jul 12, 2022- In Favour of Petitioner
- Citation Number : TS-349-HC(CAL)-2022-GST
High Court
HC: Quashes ex-parte assessment order passed considering assessee’s inability to file reply during peak Covid season
Jul 12, 2022- In Favour of Appellant
- Citation Number : TS-348-HC(CAL)-2022-GST
High Court
HC: Admonishes JSW Steel for "luxury litigation" approach, wasting Court's valuable time
Jul 12, 2022- In Favour of Not Available
- Citation Number : TS-347-HC(ORI)-2022-GST
Appellate Authority for Advance Ruling
AAAR: NEEM facilitator reimbursed for stipend paid to trainees on Company’s behalf, not ‘pure agent’
Jul 12, 2022- In Favour of Respondent
- Citation Number : TS-346-AAAR(KAR)-2022-GST
Appellate Authority for Advance Ruling
AAAR: AAR no-ruling verdict on ITC admissibility w.r.t. common services, adopting contradictory stand "unacceptable"
Jul 11, 2022- In Favour of Petitioner
- Citation Number : TS-345-AAAR(KAR)-2022-GST
Sessions Court
SSC: Sessions Court rejects anticipatory bail application of ex-Director, relies on Telangana & AP HC ratio
Jul 11, 2022- In Favour of Respondent
- Citation Number : TS-344-SSC-2022-GST
Authority for Advance Ruling
AAR: ITC on demo-vehicles not deniable merely on ground of capitalization in books
Jul 08, 2022- In Favour of Applicant
- Citation Number : TS-343-AAR(WB)-2022-GST
High Court
HC: GST transitional-provision does not enable State to amend VAT Act to initiate fresh proceedings otherwise time-barred
Jul 06, 2022- In Favour of Petitioner
- Citation Number : TS-342-HC(TEL)-2022-GST
Authority for Advance Ruling
AAR: Battery fitment to ‘e-rickshaw’ not pre-condition to qualify as ‘electrically operated motor vehicle'
Jul 05, 2022- In Favour of Applicant
- Citation Number : TS-340-AAR(WB)-2022-GST
Authority for Advance Ruling
AAR: Fitting battery not a pre-condition to qualify rickshaw as e-Vehicle, upholds classification under HSN 8703
Jul 05, 2022- In Favour of Applicant
- Citation Number : TS-341-AAR(WB)-2022-GST
High Court
HC: Interest component of EMI on loan availed against credit-card not exempt
Jul 04, 2022- In Favour of Respondent
- Citation Number : TS-339-HC(CAL)-2022-GST
High Court
HC: Refund denial on same input output under IDS 'repugnant' to unambiguous statutory provisions
Jul 02, 2022- In Favour of Petitioner
- Citation Number : TS-338-HC(RAJ)-2022-GST
High Court
HC: Directs Revenue to open GST portal, to allow Assessee to revise TRAN 1, if feasible
Jul 01, 2022- In Favour of Respondent
- Citation Number : TS-337-HC(BOM)-2022-GST
High Court
HC: GST registration-cancellation affecting Painter's livelihood violates Art. 21 of Constitution; Remands matter to Single-Judge
Jun 30, 2022- In Favour of Not Applicable
- Citation Number : TS-336-HC(UTT)-2022-GST