Rulings ( 7222 results )

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High Court

HC: Order rejecting refund application without Revenue discharging onus of personal hearing, ‘flawed’

  • In Favour of Respondent
  • Citation Number : TS-175-HC(DEL)-2022-GST
High Court

HC: Provisional attachment of current account not efficacious beyond 1 year

  • In Favour of Respondent
  • Citation Number : TS-174-HC(DEL)-2022-GST
High Court

HC: ‘Fryums’ of different shapes and size - classifiable as ‘Papad’? Gujarat HC issues Notice

  • In Favour of Applicant
  • Citation Number : TS-171-HC(GUJ)-2022-GST
High Court

HC: ‘Unfried Fryums’ is classifiable as ‘Papad’?; Gujarat HC issues notice to UOI

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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%

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • In Favour of Not Applicable
  • Citation Number : TS-1269-AAAR(HAR)-2020-GST