Rulings ( 6879 results )
High Court
HC: Directs GSTN to consider representation for recipient's GSTIN amendment in assessee’s GSTR-1
Jun 10, 2022- In Favour of Petitioner
- Citation Number : TS-295-HC(CAL)-2022-GST
High Court
HC: Permits TRAN-01 filing for availing ITC; Reiterates, credit in assessee’s favour a ‘property’
Jun 09, 2022- In Favour of Petitioner
- Citation Number : TS-294-HC(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Lease income from ‘residential property’ exempt, considering ‘purpose of use’
Jun 09, 2022- In Favour of Applicant
- Citation Number : TS-292-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: Service of settling grievances against Insurer, not exempt from GST
Jun 09, 2022- In Favour of Respondent
- Citation Number : TS-293-AAR(MAH)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Dry Turmeric, an agro-product; Trading thereof by Commission Agent on farmer’s behalf at APMC ‘exempt’
Jun 09, 2022- In Favour of Appellant
- Citation Number : TS-291-AAAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: ‘Diesel’ outside GST purview, rejects application seeking ‘transaction value’ determination on FOC supplies
Jun 08, 2022- In Favour of Applicant
- Citation Number : TS-290-AAR(TEL)-2022-GST
Authority for Advance Ruling
AAR: ‘Any amount’ collected periodically by RWA along with monthly maintenance, if such amounts exceeds Rs. 7500, taxable
Jun 08, 2022- In Favour of Applicant
- Citation Number : TS-289-AAR(TEL)-2022-GST
High Court
HC: ITC not deinable for GST-registration change owing to conversion of Partnership into Private Company
Jun 08, 2022- In Favour of Petitioner
- Citation Number : TS-288-HC(MAD)-2022-GST
High Court
HC: Quashes penalty-order issued against Tobacco trader having turnover below Rs. 20 lac threshold
Jun 07, 2022- In Favour of Petitioner
- Citation Number : TS-286-HC(DEL)-2022-GST
High Court
HC: Adjudicating Authority to entertain appeal of Assessees affected by SC-order in Kay Pan Fragrance without objection on limitation
Jun 07, 2022- In Favour of Petitioner
- Citation Number : TS-285-HC(ALL)-2022-GST
High Court
HC: Quashes provisional attachment order absent notice; Dismisses reliance on amended section 83
Jun 06, 2022- In Favour of Petitioner
- Citation Number : TS-280-HC(ALL)-2022-GST
High Court
HC: Accepts shipping bill as refund application; Directs IGST-refund with simple interest
Jun 06, 2022- In Favour of Petitioner
- Citation Number : TS-279-HC(DEL)-2022-GST
High Court
HC: ‘Voluntary statement’ can’t substitute pre-SCN consultation for demand exceeding Rs. 50 lakhs
Jun 06, 2022- In Favour of Petitioner
- Citation Number : TS-278-HC(DEL)-2022-GST
High Court
HC: Once driver produces extended e-way bill, goods/vehicle cannot be detained during outward transportation
Jun 06, 2022- In Favour of Petitioner
- Citation Number : TS-283-HC(TRI)-2022-GST
High Court
HC: Issues notice over Tata Play’s challenge to anti-profiteering clause
Jun 06, 2022- In Favour of Petitioner
- Citation Number : TS-282-HC(DEL)-2022-GST
High Court
HC: Rejects anticipatory bail plea moved by accused in ITC fraud involving Rs. 170 cr.
Jun 06, 2022- In Favour of Applicant
- Citation Number : TS-281-HC(ALL)-2022-GST
Authority for Advance Ruling
AAR: Receipt of gratuitous payment by Society from outgoing member, akin to restaurant’s service charges, constitutes taxable supply
Jun 06, 2022- In Favour of Respondent
- Citation Number : TS-275-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: Used-car sale taxable at 18% GST on difference between consideration received and depreciated value
Jun 06, 2022- In Favour of Applicant
- Citation Number : TS-277-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Medical insurance services procured by Govt. Authority for employees and family not exempt
Jun 06, 2022- In Favour of Petitioner
- Citation Number : TS-276-AAR(TEL)-2022-GST
High Court
HC: Declines interim-stay on SCN demanding Rs. 2600 cr. from JSW Steel over ITC-transfer dispute, issues Notice
Jun 03, 2022- In Favour of Not Applicable
- Citation Number : TS-274-HC(ORI)-2022-GST