Rulings ( 6885 results )
High Court
HC: Sets aside ‘ex-parte’ demand order, cites violation of natural justice principles
Sep 14, 2021- In Favour of Petitioner
- Citation Number : TS-479-HC(PAT)-2021-GST
High Court
HC: Quashes provisional attachment order being ultra vires Section 83, directs bank account de-freezing
Sep 14, 2021- In Favour of Petitioner
- Citation Number : TS-478-HC(BOM)-2021-GST
High Court
HC: Amendment prescribing ITC time limit doesn't affect right to transitional credit
Sep 14, 2021- In Favour of Not Applicable
- Citation Number : TS-477-HC(DEL)-2021-GST
High Court
HC: Appeal rejection on ground that 10% pre-deposit not made, 'too technical a view'
Sep 14, 2021- In Favour of Not Applicable
- Citation Number : TS-476-HC(CHAT)-2021-GST
Authority for Advance Ruling
AAR: ITC on inputs consumed in expired Cakes & Pastries not admissible; requires reversal
Sep 14, 2021- In Favour of Not Applicable
- Citation Number : TS-475-AAR(GUJ)-2021-GST
High Court
HC: Copy of order staying Madras HC’s ruling on GST only on monthly maintenance over Rs, 7500
Sep 13, 2021- In Favour of Appellant
- Citation Number : TS-473-HC(MAD)-2021-GST
High Court
HC: Uber India challenges refund denial on export of marketing/promotion service before P&H HC
Sep 13, 2021- In Favour of Not Applicable
- Citation Number : TS-474-HC(P&H)-2021-GST
Supreme Court
SC: Refund under 'Inverted Duty Structure' confined to inputs; Dismisses challenge to Section 54(3) r/w Rule 89(5)
Sep 13, 2021- In Favour of Appellant
- Citation Number : TS-472-SC-2021-GST
High Court
HC: Demand confirmed summarily without SCN-issuance unsustainable, Criticizes lower authority’s ‘needlessly’ verbose order
Sep 09, 2021- In Favour of Not Applicable
- Citation Number : TS-471-HC(TRI)-2021-GST
Authority for Advance Ruling
AAR: Transfer of development rights by land-owner to promoter under JDA taxable on completion-date
Sep 08, 2021- In Favour of Not Applicable
- Citation Number : TS-470-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: Rejects advance ruling application filed in capacity of Partnership, not as JV member
Sep 07, 2021- In Favour of Not Applicable
- Citation Number : TS-469-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: Directs reversal of ITC availed in excess of entitlement prescribed under Rule 36(4)
Sep 07, 2021- In Favour of Not Applicable
- Citation Number : TS-468-AAR(WB)-2021-GST
Authority for Advance Ruling
AAR: Cannot rule on ‘proposed supply’ of marine engines, absent substantiating documentary evidence
Sep 07, 2021- In Favour of Not Applicable
- Citation Number : TS-467-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: Vocational courses offered by Leprosy Mission Trust if affiliated to NCVT/SCVT, exempt
Sep 07, 2021- In Favour of Not Applicable
- Citation Number : TS-466-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: Re-gasification of LNG of GST-registered customers constitutes ‘job-work’; eligible for concessional rate
Sep 06, 2021- In Favour of Not Applicable
- Citation Number : TS-465-AAR(GUJ)-2021-GST
Sessions Court
SSC: Disposes anticipatory-bail application finding “no occasion” to exercise jurisdiction; 10 days before arresting prior-notice must
Sep 03, 2021- In Favour of Not Applicable
- Citation Number : TS-464-SSC(RJK)-2021-GST
Sessions Court
SSC: Allows conditional ‘anticipatory bail’ of accused upon furnishing personal bond, surety
Sep 03, 2021- In Favour of Not Applicable
- Citation Number : TS-463-SSC(RJK)-2021-GST
High Court
HC: Absent ‘reason-to-believe’, blocking ITC merely suspecting sham transaction, unsustainable
Sep 03, 2021- In Favour of Not Applicable
- Citation Number : TS-462-HC(ALL)-2021-GST
Authority for Advance Ruling
AAR: AAI-SPV business arrangement “transfer of going concern”, reimbursement cost exempt
Sep 02, 2021- In Favour of Not Available
- Citation Number : TS-461-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: No GST on optional Student Hostel offered by coaching centre where tariff less than Rs. 1000/day
Sep 01, 2021- In Favour of Not Applicable
- Citation Number : TS-459-AAR(MAH)-2021-GST