Rulings ( 6678 results )

HC: No interim protection from bank account attachment sans balance record

  • In Favour of Not Applicable
  • Citation Number : TS-203-HC(MAD)-2021-GST

HC: Stays proceedings by CGST officer citing wrongful assumption of jurisdiction

  • In Favour of Not Applicable
  • Citation Number : TS-202-HC(DEL)-2021-GST

HC: Issues notice to UOI on writ assailing validity of section 129 of CGST Act, 2017

  • In Favour of Not Applicable
  • Citation Number : TS-201-HC(BOM)-2021-GST

HC: Rejects bail to ex-employee of entity claiming fake ITC of Rs. 47 Cr.

  • In Favour of Not Applicable
  • Citation Number : TS-200-HC(RAJ)-2021-GST

HC: Releases person accused of tax evasion of Rs.70 Cr. on bail

  • In Favour of Not Applicable
  • Citation Number : TS-199-HC(GUJ)-2021-GST

HC: Quashes detention order but directs State Tax Officer to issue notice, order afresh

  • In Favour of Not Applicable
  • Citation Number : TS-198-HC(MAD)-2021-GST

HC: Quashes detention order on ‘gross violation’ of natural-justice principles absent hearing opportunity

  • In Favour of Not Applicable
  • Citation Number : TS-197-HC(TRI)-2021-GST

HC: Affirms demand against rice supplier for GST default on 'branded rice' sale

  • In Favour of Not Applicable
  • Citation Number : TS-196-HC(TRI)-2021-GST

HC: Duty Free Shops eligible to refund of GST paid to Airports Authority under Concession Agreement

  • In Favour of Not Applicable
  • Citation Number : TS-195-HC(MAD)-2021-GST

AAR: Stevedoring goods imported temporarily before export, ‘export of services’ post Feb 2019

  • In Favour of Not Applicable
  • Citation Number : TS-194-AAR(GUJ)-2021-GST

AAR: Rice Parboiling and Drying Plant classifiable under HSN 8419, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-193-AAR-2021-GST

HC: Quashes refund denial to exporter claiming drawback; Circular contrary to statutory provisions bad in law

  • In Favour of Not Applicable
  • Citation Number : TS-192-HC(MAD)-2021-GST

HC: Grants 'anticipatory bail' citing absence of ‘concrete incriminating evidence’ to implicate accused

  • In Favour of Not Applicable
  • Citation Number : TS-191-HC(KER)-2021-GST

HC: Quashes ITC-reversal orders, raps Revenue for inaction against defaulting sellers

  • In Favour of Both
  • Citation Number : TS-190-HC(MAD)-2021-GST

HC: Tax demanded by Railways from Parking Contractors for license granted not 'unauthorized'

  • In Favour of Not Applicable
  • Citation Number : TS-189-HC(MAD)-2021-GST

AAR: CSR expenses qualify as being incurred ‘in course of business’; ITC unavailable to extent of capitalized goods/services

  • In Favour of Not Applicable
  • Citation Number : TS-1238-AAR(UP)-2020-GST

AAR: Analytica Chemie INC

  • In Favour of Not Applicable
  • Citation Number : TS-186-AAR(KAR)-2021-GST

AAR: Supply of Prepared Laboratory Reagents taxable at 12%

  • In Favour of Not Applicable
  • Citation Number : TS-185-AAR(KAR)-2021-GST

AAR: Supply of RO plant and its O&M, being naturally bundled, a composite supply of goods & services

  • In Favour of Not Applicable
  • Citation Number : TS-184-AAR(TN)-2021-GST

AAR: Rejects application by recipient of manpower service citing Section 98(2)

  • In Favour of Not Applicable
  • Citation Number : TS-183-AAR(KAR)-2021-GST