Rulings ( 6879 results )
High Court
HC: ‘Unfried Fryums’ is classifiable as ‘Papad’?; Gujarat HC issues notice to UOI
Apr 22, 2022- In Favour of Applicant
- Citation Number : TS-170-HC(GUJ)-2022-GST
High Court
HC: Given payment of outstanding tax by Assessee, quashes order cancelling GST registration
Apr 21, 2022- In Favour of Applicant
- Citation Number : TS-169-HC(GUJ)-2022-GST
High Court
HC: Directs IGST refund where SB declares intent to avail reward under Mercantile Scheme
Apr 21, 2022- In Favour of Respondent
- Citation Number : TS-168-HC(GUJ)-2022-GST
Supreme Court
SC: Interest @ 6% payable where delay in granting refund is not ‘inordinate’; Overrules HC
Apr 20, 2022- In Favour of Applicant
- Citation Number : TS-167-SC-2022-GST
High Court
HC: Authority to take decision on credit admissibility within contours of Heritage Lifestyles decision
Apr 20, 2022- In Favour of Applicant
- Citation Number : TS-166-HC(BOM)-2022-GST
High Court
HC: Provisional attachment cannot hamper normal business activities; Cautions Revenue for overlooking CBIC Instructions
Apr 19, 2022- In Favour of Applicant
- Citation Number : TS-165-HC(GUJ)-2022-GST
Authority for Advance Ruling
AAR: Concessional rate applicable only till Dec 21’ for composite works-contract to main-contractor engaged in tunnel construction
Apr 19, 2022- In Favour of Applicant
- Citation Number : TS-162-AAR(MAH)-2022-GST
Authority for Advance Ruling
AAR: ITC of IGST paid on import of goods being sold directly to customers, available to Applicant
Apr 19, 2022- In Favour of Applicant
- Citation Number : TS-164-AAR(TEL)-2022-GST
Authority for Advance Ruling
AAR: Liquidated damages / Penalties received due to contractual breach taxable at 18%
Apr 19, 2022- In Favour of Applicant
- Citation Number : TS-163-AAR(TEL)-2022-GST
High Court
HC: Directs re-credit/restoration in ECL of ITC inadvertently utilised for IGST-payment on exports
Apr 19, 2022- In Favour of Applicant
- Citation Number : TS-160-HC(GUJ)-2022-GST
High Court
HC: Directs conditional release of detained vehicle for ‘unfound receiving address’ in invoice
Apr 18, 2022- In Favour of Respondent
- Citation Number : TS-159-HC(MAD)-2022-GST
High Court
HC: Revenue committed blunder by determining tax-liability vide incorrect Form issuance; Reiterates procedural requirements
Apr 14, 2022- In Favour of Applicant
- Citation Number : TS-157-HC(GUJ)-2022-GST
NAA
NAA: Profiteering provision inapplicable where project launch and commencement certificate receipt took place post-GST
Apr 14, 2022- In Favour of Respondent
- Citation Number : TS-156-NAA-2022-GST
NAA
NAA: No case of profiteering by Realtor where project started and flats allotted post-GST
Apr 14, 2022- In Favour of Respondent
- Citation Number : TS-155-NAA-2022-GST
Appellate Authority for Advance Ruling
AAAR: Rendering diagnostic images to hospitals/clinics not ‘Healthcare Service’ but 'input-service for Diagnosis
Apr 14, 2022- In Favour of Respondent
- Citation Number : TS-1270-AAAR(HAR)-2020-GST
Appellate Authority for Advance Ruling
AAAR: No GST & TDS On Renting Of Immovable Property To Social Welfare Department for backward-class residential accommodation
Apr 14, 2022- In Favour of Applicant
- Citation Number : TS-154-AAAR(MAH)-2022-GST
Appellate Authority for Advance Ruling
AAAR: ITC ineligible on gift distribution, third-party canteen service; No GST on coupons distributed to employees
Apr 14, 2022- In Favour of Not Applicable
- Citation Number : TS-1269-AAAR(HAR)-2020-GST
High Court
HC: Revenue to issue physical SCN/Final-order for GST-registration cancellation till GSTN glitches sorted
Apr 13, 2022- In Favour of Applicant
- Citation Number : TS-152-HC(GUJ)-2022-GST
High Court
HC: Warns Revenue for passing absurd/vague GST registration cancellation order
Apr 13, 2022- In Favour of Applicant
- Citation Number : TS-151-HC(GUJ)-2022-GST
High Court
HC: Bail cannot be withheld as punishment; Prosecution should follow the ‘trial upstream’
Apr 12, 2022- In Favour of Applicant
- Citation Number : TS-150-HC(ORI)-2022-GST