Rulings ( 6885 results )
High Court
HC: Grants interim-bail to persons accused of ITC fraud; Custodial interrogation not required
Oct 11, 2021- In Favour of Not Applicable
- Citation Number : TS-521-HC(DEL)-2021-GST
High Court
HC: Purchasing dealer's registration cannot be automatically cancelled for fraud committed by selling dealer
Oct 08, 2021- In Favour of Not Applicable
- Citation Number : TS-520-HC(ORI)-2021-GST
High Court
HC: Once refund order attains finality, Revenue cannot back-pedal from liability
Oct 08, 2021- In Favour of Not Applicable
- Citation Number : TS-519-HC(ALL)-2021-GST
High Court
HC: Disposes writ concerning 'online gaming' valuation owing pendency of matter before GoM
Oct 07, 2021- In Favour of Petitioner
- Citation Number : TS-518-HC(P&H)-2021-GST
Authority for Advance Ruling
AAR: Aluminium Composite Panel/Sheet not classifiable as structures; taxable at 18% under Heading 7606
Oct 05, 2021- In Favour of Not Applicable
- Citation Number : TS-517-AAR(MAH)-2021-GST
High Court
HC: Registration cannot be cancelled when employees not present owing to nationwide pandemic
Oct 01, 2021- In Favour of Not Applicable
- Citation Number : TS-516-HC(CAL)-2021-GST
Authority for Advance Ruling
AAR: Goods supplied at nominal-price under promotional scheme to retailers not ‘composite’ or ‘mixed’ supply
Oct 01, 2021- In Favour of Not Applicable
- Citation Number : TS-515-AAR(WB)-2021-GST
High Court
HC: Dimisses challenge to disqualification for tender bidding owing to GST registration certificate non-submission
Sep 30, 2021- In Favour of Not Applicable
- Citation Number : TS-514-HC(AP)-2021-GST
High Court
HC: Reason for blocking credit from electronic ledger must be communicated; allows writ appeal
Sep 29, 2021- In Favour of Not Applicable
- Citation Number : TS-513-HC(MAD)-2021-GST
Authority for Advance Ruling
AAR: 5% GST on Ammonium Sulphate used as direct fertilizers, 18% on non-agricultural use
Sep 29, 2021- In Favour of Not Applicable
- Citation Number : TS-512-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Irrigation Works Services by sub sub-contractor not eligible to concessional rate; strictly interprets Notification
Sep 29, 2021- In Favour of Not Applicable
- Citation Number : TS-511-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Royalty paid to Nagpur Municipal Corporation for right received for Tertiary Treated Water supply to Mahagenco, not exempt
Sep 29, 2021- In Favour of Not Applicable
- Citation Number : TS-510-AAR(MAH)-2021-GST
High Court
HC: Restrictions on credit usage in electronic-ledger ceases after one-year; lifts attachment
Sep 29, 2021- In Favour of Not Applicable
- Citation Number : TS-509-HC(TRI)-2021-GST
Authority for Advance Ruling
AAR: Supply of partially coated Polyester-fabric with scattered micro-dot printing classifiable under HSN 5903
Sep 28, 2021- In Favour of Not Applicable
- Citation Number : TS-507-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Registration compulsory for E-commerce operator intending to develop cab booking app
Sep 28, 2021- In Favour of Not Applicable
- Citation Number : TS-506-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: GSRDC when constructing Municipal/Village roads/bridges, a Government Authority
Sep 28, 2021- In Favour of Not Applicable
- Citation Number : TS-508-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: ITC on CSR activities, being not undertaken in normal course of business, barred u/s 16
Sep 28, 2021- In Favour of Not Applicable
- Citation Number : TS-505-AAR(GUJ)-2021-GST
High Court
HC: Quashes bank-attachment citing absence of 'referable scientific basis'; Highlights 'glaring mistake' in decision-making process
Sep 28, 2021- In Favour of Not Applicable
- Citation Number : TS-504-HC(BOM)-2021-GST
Authority for Advance Ruling
AAR: Crumb Rubber/Granule obtained from waste/used tyre classifiable under HSN 4004, taxable at 18% GST
Sep 24, 2021- In Favour of Not Applicable
- Citation Number : TS-502-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: Service supply to Maharashtra Govt. under water-supply master plan exempt, being 'Pure Service'
Sep 24, 2021- In Favour of Not Applicable
- Citation Number : TS-503-AAR(MAH)-2021-GST