Rulings ( 6644 results )
High Court
HC: Petitioner cannot be faulted for Architecture of Web Portal; Allows TRAN-1 rectification
Jan 11, 2022- In Favour of Not Applicable
- Citation Number : TS-738-HC(MAD)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Installation/upgradation of machines and training to customers on overseas entity's behalf a ‘composite supply’; Sub-contracting arrangement not Intermediary service
Jan 10, 2022- In Favour of Not Available
- Citation Number : TS-737-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling
AAAR: IGST leviable on trading in foreign countries prior to Feb 1, 2019
Jan 10, 2022- In Favour of Not Available
- Citation Number : TS-736-AAAR(GUJ)-2021-GST
High Court
HC: Amount paid ‘under protest’ by Assessee pending proper adjudication in ITC-fraud case, only ‘deposit’
Jan 07, 2022- In Favour of Not Applicable
- Citation Number : TS-735-HC(MAD)-2021-GST
High Court
HC: Absence of TDF-1 Form during transit without allegation of tax evasion, no ground for penalty
Jan 07, 2022- In Favour of Not Available
- Citation Number : TS-734-HC(ALL)-2021-GST
High Court
HC: Condones delay in filing GST registration-cancellation revocation application; Cites COVID second-wave
Jan 07, 2022- In Favour of Not Applicable
- Citation Number : TS-733-HC-2021-GST
Appellate Authority for Advance Ruling
AAAR: Narrow woven fabric of Polypropylene yarn with selvedges classifiable under Chapter 5806, modifies AAR
Jan 07, 2022- In Favour of Not Applicable
- Citation Number : TS-732-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Modifies AAR ruling on classification of Papad of different shapes and sizes
Jan 07, 2022- In Favour of Not Applicable
- Citation Number : TS-731-AAAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: 1% GST applicable on activity of composition taxpayer engaged in sweet and namkeens manufacture
Jan 07, 2022- In Favour of Not Applicable
- Citation Number : TS-730-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: GST amount borne on assignment of Industrial Plot lease a 'Blocked Credit'; Council seized of matter
Jan 07, 2022- In Favour of Not Applicable
- Citation Number : TS-729-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Recoveries from employee for canteen, bus-transportation, notice-pay not liable to GST
Jan 06, 2022- In Favour of Not Applicable
- Citation Number : TS-01-AAR(MAH)-2022-GST
High Court
HC: ITC cannot be denied where transactions are supported by valid documents, remands matter
Jan 06, 2022- In Favour of Not Applicable
- Citation Number : TS-728-HC(CAL)-2021-GST
High Court
HC: Raps Revenue for rejecting GST-registration application basis “whims”, imposes costs
Jan 06, 2022- In Favour of Not Applicable
- Citation Number : TS-727-HC(ALL)-2021-GST
High Court
HC: Releases Assessee accused of ITC-fraud on bail, relaxes ‘stringent’ bond conditions
Jan 05, 2022- In Favour of Not Applicable
- Citation Number : TS-726-HC(P&H)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Body-building on chassis supplied by Tata-Motors taxable as job-work at 18%; reverses AAR
Jan 04, 2022- In Favour of Not Applicable
- Citation Number : TS-725-AAAR(UP)-2021-GST
High Court
HC: Grants bail to ITC fraud-accused, cites Sec. 138
Jan 03, 2022- In Favour of Not Applicable
- Citation Number : TS-724-HC(CHAT)-2021-GST
Authority for Advance Ruling
AAR: No exemption on accommodation services provided to Municipal Corp. for conducting General Elections
Jan 03, 2022- In Favour of Not Applicable
- Citation Number : TS-723-AAR(TEL)-2021-GST
High Court
HC: Remits matter as orders passed sans grant of hearing opportunity, disposes writ
Dec 31, 2021- In Favour of Not Applicable
- Citation Number : TS-722-HC(MAD)-2021-GST
High Court
HC: Releases vehicles seized for transport of goods by consignor using expired e-way bills
Dec 31, 2021- In Favour of Not Applicable
- Citation Number : TS-721-HC(MAD)-2021-GST
High Court
HC: Grants bail to Cost Accountant subject to furnishing bond and sureties
Dec 31, 2021- In Favour of Not Applicable
- Citation Number : TS-720-HC(JHAR)-2021-GST