Rulings ( 7219 results )
NAA
NAA: Directs reinvestigation into profiteering alleged by land owners against Builder w.r.t. development agreement
- In Favour of Petitioner
- Citation Number : TS-516-NAA-2022-GST
NAA
NAA: Builder to make periodical assessment of ITC benefit and pass the same
- In Favour of Not Available
- Citation Number : TS-517-NAA-2022-GST
High Court
HC: 'Tax-consultant’ gets bail; Detention “unwarranted” where trial to take considerable time
- In Favour of Applicant
- Citation Number : TS-514-HC(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Subsidized deduction by employer from employees availing food in factory not ‘supply’
- In Favour of Applicant
- Citation Number : TS-510-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Canteen and bus-transportation charges collected from employees under contractual arrangement not taxable
- In Favour of Applicant
- Citation Number : TS-509-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Residential project in Greater Chennai Corporation limits within ‘metropolitan area’, cannot be called ‘Affordable Residential Apartment’
- In Favour of Respondent
- Citation Number : TS-511-AAR(TN)-2022-GST
Authority for Advance Ruling
AAR: Combined Wire Rope not being an essential part of fishing vessel, ineligible to concessional 5% GST
- In Favour of Respondent
- Citation Number : TS-513-AAR(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Kirloskar’s Power Sprayer being Mechanical Appliance classifiable under HSN 84248990, taxable at 18%
- In Favour of Respondent
- Citation Number : TS-512-AAR(GUJ)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Packed-frozen ‘Parathas’ not akin to Chapatti or Roti; End-use not determinative of classification
- In Favour of Respondent
- Citation Number : TS-508-AAAR(GUJ)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Reverses AAR; CNG Dispensers classifiable as 'automatic controlling instrument', not 'pump for dispersing fuel'
- In Favour of Appellant
- Citation Number : TS-507-AAAR(MAH)-2022-GST
High Court
HC: Extra-grammage/Netting-off no alternative to pass benefit; Directs L'oreal to deposit profiteered amount
- In Favour of Respondent
- Citation Number : TS-506-HC(DEL)-2022-GST
Appellate Authority for Advance Ruling
AAAR: No GST on reimbursement received under Govt. floated ‘One Stop Crisis Centre Scheme’, Overturns AAR
- In Favour of Not Applicable
- Citation Number : TS-505-AAAR(MAH)-2022-GST
High Court
HC: Quashes assessment order levying penalty passed in violation of natural justice principles
- In Favour of Not Applicable
- Citation Number : TS-504-HC(AP)-2022-GST
High Court
HC: Period from March 2020 to February 28, 2022 excludible for computation of limitation for claiming refund
- In Favour of Petitioner
- Citation Number : TS-503-HC(AP)-2022-GST
High Court
HC: Allows restoration of GST registration subject to payment of arrears, follows Single Judge order
- In Favour of Petitioner
- Citation Number : TS-502-HC(MAD)-2022-GST
High Court
HC: Renting of dwelling by sole proprietor for use as residence and not for business ‘exempt’
- In Favour of Not Available
- Citation Number : TS-501-HC(DEL)-2022-GST
High Court
HC: Dismisses writ challenging order of cancellation of registration citing availability of alternative appellate remedy
- In Favour of Petitioner
- Citation Number : TS-499-HC(CAL)-2022-GST
High Court
HC: Quashes ‘non-speaking’ order passed rejecting revocation-application; Requires Commissioner to sensitize officers w.r.t. registration-cancellation
- In Favour of Appellant
- Citation Number : TS-500-HC(CAL)-2022-GST
Authority for Advance Ruling
AAR: ITC ineligible on installation of Solar Power Panel as supply of electricity is exempt
- In Favour of Respondent
- Citation Number : TS-498-AAR(TN)-2022-GST
High Court
HC: Permits GSTIN/Branch amendment in 37 BoEs; Quashes Order demanding IGST Credit reversal
- In Favour of Not Applicable
- Citation Number : TS-497-HC(BOM)-2022-GST