Rulings ( 6649 results )
High Court
HC: Quashes SCN, summary issued in Form GST DRC-01, not fulfilling proper ‘show-cause notice’ ingredients
Oct 26, 2021- In Favour of Petitioner
- Citation Number : TS-547-HC(JHAR)-2021-GST
High Court
HC: Swiggy's payment made as goodwill gesture during investigation not self-ascertained tax; Directs 'refund' consideration
Oct 22, 2021- In Favour of Not Applicable
- Citation Number : TS-546-HC(KAR)-2021-GST
High Court
HC: Rejects anticipatory-bail considering offence gravity, assessee’s non-cooperation, chances of tampering evidence
Oct 21, 2021- In Favour of Not Applicable
- Citation Number : TS-545-HC(GUJ)-2021-GST
High Court
HC: Directs Revenue to de-block ITC citing expiry of 1 year from restriction being imposed
Oct 20, 2021- In Favour of Not Applicable
- Citation Number : TS-544-HC(AP)-2021-GST
High Court
HC: Owing to technical glitches in portal, allows assessee to file TRAN-1 form; Follows Adfert Tech ruling
Oct 20, 2021- In Favour of Not Applicable
- Citation Number : TS-543-HC(ORI)-2021-GST
High Court
HC: Non-service of notice before passing penalty order tantamounts to trampling assessee’s rights
Oct 20, 2021- In Favour of Not Applicable
- Citation Number : TS-542-HC(MAD)-2021-GST
High Court
HC: Quashes GST registration cancellation order, SCN not being issued in prescribed template
Oct 20, 2021- In Favour of Not Applicable
- Citation Number : TS-541-HC(MAD)-2021-GST
High Court
HC: Issues notice in plea challenging constitutionality of provisions blocking/restricting ITC for supplier’s default
Oct 20, 2021- In Favour of Not Applicable
- Citation Number : TS-540-HC(PAT)-2021-GST
Authority for Advance Ruling
AAR: Application sought by recipient of service on taxability of 'registered trademarks' not maintainable
Oct 19, 2021- In Favour of Not Applicable
- Citation Number : TS-539-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: General Construction services provided under turnkey contract to Greater Hyderabad Municipal Corporation taxable at 18%; denies exemption
Oct 19, 2021- In Favour of Not Applicable
- Citation Number : TS-538-AAR(TEL)-2021-GST
Authority for Advance Ruling
AAR: Land sold after development involving a civil structure or building or complex, liable to GST
Oct 19, 2021- In Favour of Not Applicable
- Citation Number : TS-537-AAR(TEL)-2021-GST
Authority for Advance Ruling
AAR: 18% GST on Warehousing services provided to CCI for storing bailed and pressed cotton
Oct 18, 2021- In Favour of Not Applicable
- Citation Number : TS-536-AAR(TEL)-2021-GST
Authority for Advance Ruling
AAR: Benefit of reduced rate available on amounts received from customers claiming benefit under PMAY scheme
Oct 18, 2021- In Favour of Not Applicable
- Citation Number : TS-535-AAR(TEL)-2021-GST
Authority for Advance Ruling
AAR: GST applicable of amounts of wages / salaries, EPF / ESI, etc. reimbursed by Hospital to manpower service provider
Oct 18, 2021- In Favour of Not Applicable
- Citation Number : TS-534-AAR(TEL)-2021-GST
Authority for Advance Ruling
AAR: E-procurement transaction fee collected on behalf of Govt. Dept. towards online tender taxable under GST
Oct 18, 2021- In Favour of Not Applicable
- Citation Number : TS-533-AAR(TEL)-2021-GST
Authority for Advance Ruling
AAR: Amounts received pertaining to works contract executed in pre-GST era not liable to GST
Oct 18, 2021- In Favour of Not Applicable
- Citation Number : TS-532-AAR(TEL)-2021-GST
Authority for Advance Ruling
AAR: All services to Educational Institutions for conducting Pre and Post Examination exempted
Oct 13, 2021- In Favour of Not Applicable
- Citation Number : TS-530-AAR(WB)-2021-GST
Authority for Advance Ruling
AAR: CED / Powder coating activity on auto components is Job Work service, taxable at reduced rate of 12% GST
Oct 13, 2021- In Favour of Not Applicable
- Citation Number : TS-529-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: ‘Supply of cooking gas’ to occupants of residential-complex composite to ‘facility and property maintenance service’
Oct 13, 2021- In Favour of Not Applicable
- Citation Number : TS-528-AAR(WB)-2021-GST
High Court
HC: 'SEZ' falls within expression “any person”, entitled to refund u/s 54 r/w Rule 89
Oct 13, 2021- In Favour of Not Applicable
- Citation Number : TS-527-HC(MAD)-2021-GST