Rulings ( 7214 results )
Supreme Court
SC: Issues notice in warehousing-industry's writ; Tags with SLP challenging ‘Safari Retreats’ verdict
- In Favour of Not Applicable
- Citation Number : TS-652-SC-2022-GST
High Court
HC: Grants bail considering long custody, trial delay, investigation completion and max sentence under GST
- In Favour of Applicant
- Citation Number : TS-656-HC(CHAT)-2022-GST
High Court
HC: Directs assessee to demonstrate interest payment on tax paid belatedly
- In Favour of Petitioner
- Citation Number : TS-655-HC(MAD)-2022-GST
Authority for Advance Ruling
AAR: Diesel cost incurred for running DG set provided on rental basis taxable at 18%
- In Favour of Applicant
- Citation Number : TS-651-AAR(UTT)-2022-GST
Authority for Advance Ruling
AAR: Value of free diesel filled by service recipient includible in GTA service valuation
- In Favour of Respondent
- Citation Number : TS-650-AAR(UTT)-2022-GST
High Court
HC: Recommends assessee's direct communication with GSTN to redress software limitation; Directs IGST refund
- In Favour of Petitioner
- Citation Number : TS-649-HC(GUJ)-2022-GST
High Court
HC: Allows refund of GST paid on notice-pay recovery; Circular applicable retrospectively
- In Favour of Respondent
- Citation Number : TS-648-HC(KER)-2022-GST
High Court
HC: State competent to enact 'saving-clause'; Validates 'notice' proposing reassessment issued post July 2017
- In Favour of Respondent
- Citation Number : TS-647-HC(KER)-2022-GST
Authority for Advance Ruling
AAR: Administration of COVID-19 vaccine by Hospitals taxable at 5%; Denies exemption as ‘health-care’ services
- In Favour of Respondent
- Citation Number : TS-646-AAR(AP)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Question of High Sea Sales not centered on ‘POS’, can be entertained u/s 97(2)
- In Favour of Appellant
- Citation Number : TS-645-AAAR(UP)-2022-GST
High Court
HC: Delhi HC's notice in service-provider's writ challenging ITC-denial to service-recipient for pre-CIRP period under IBC
- In Favour of Petitioner
- Citation Number : TS-644-HC(DEL)-2022-GST
Authority for Advance Ruling
AAR: ‘Garbage Tipper vehicles’ manufactured for civic bodies, taxable at 28%
- In Favour of Respondent
- Citation Number : TS-643-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: ITC not available on Pipeline connecting storage-tank to refueller in view of ‘express legal bar’
- In Favour of Respondent
- Citation Number : TS-642-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: ‘Glaze Gels’ meant for making cake, not classifiable as ‘Sugar Boiled or Jelly Confectionery’, taxable @18%
- In Favour of Applicant
- Citation Number : TS-641-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: Equipment leasing between different registrations of same company/entity constitutes ‘supply of service’
- In Favour of Applicant
- Citation Number : TS-640-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: Rejects Application seeking advance ruling on ‘completed supply’
- In Favour of Respondent
- Citation Number : TS-639-AAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: Maintenance and Repair services of test-bench equipment for aeronautics not eligible for concessional-rate
- In Favour of Respondent
- Citation Number : TS-638-AAR(KAR)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Fees recovered from medical students, health-care services to patients by charitable society, exempt
- In Favour of Appellant
- Citation Number : TS-637-AAAR(MAH)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Industrial-gas produced & supplied from plant located within recipient’s premises on BOO-basis not ‘Job-Work’
- In Favour of Appellant
- Citation Number : TS-636-AAAR(OD)-2022-GST
Authority for Advance Ruling
AAR: Subsidized deduction from employees towards canteen-facility taxable; CBIC Press-Release applicable when services provided FOC
- In Favour of Respondent
- Citation Number : TS-634-AAR(KAR)-2022-GST