Rulings ( 6678 results )
High Court
HC: Releases bank account of Tiktok parent Co. on securing Revenue’s interest of Rs. 79 crores
Apr 08, 2021- In Favour of Not Applicable
- Citation Number : TS-138-HC(BOM)-2021-GST
High Court
HC: AAAR justified in rejecting appeal on limitation absent power to condone delay
Apr 07, 2021- In Favour of Not Applicable
- Citation Number : TS-137-HC(KAR)-2021-GST
High Court
HC: Revenue to sanction refund of IGST along with interest on transitional period export
Apr 07, 2021- In Favour of Not Applicable
- Citation Number : TS-135-HC(DEL)-2021-GST
High Court
HC: Attachment a "serious intrusion" into assessee’s privacy; Quashes order, defines delegation scope
Apr 06, 2021- In Favour of Not Applicable
- Citation Number : TS-134-HC(BOM)-2021-GST
Authority for Advance Ruling
AAR: Supervision services for Food Corporation of India “other services”, taxable at 18%
Apr 06, 2021- In Favour of Not Applicable
- Citation Number : TS-133-AAR(KAR)-2021-GST
High Court
HC: Quashes interest demand on unpaid-tax issued in Form GST DRC 01 instead of Form GST DRC 07
Apr 01, 2021- In Favour of Not Applicable
- Citation Number : TS-132-HC(GUJ)-2021-GST
Appellate Authority for Advance Ruling
AAAR: 'Voucher' not ‘goods’ but instrument of consideration; Modifies AAR
Mar 31, 2021- In Favour of Not Applicable
- Citation Number : TS-131-AAAR(TN)-2021-GST
Authority for Advance Ruling
AAR: Supply, erection and commissioning of waste-water management plant together with O&M constitutes a ‘composite supply of works contract’
Mar 31, 2021- In Favour of Not Applicable
- Citation Number : TS-130-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: 5% GST on supply of software by authorized reseller to National Institute of Science, Education & Research
Mar 31, 2021- In Favour of Not Applicable
- Citation Number : TS-129-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Leasing property for use as residence on bed-room basis along with basic amenities not 'renting' but composite supply of ‘Accommodation Service’
Mar 31, 2021- In Favour of Not Applicable
- Citation Number : TS-128-AAR(KAR)-2021-GST
High Court
HC: Directs Revenue to sanction IGST refund immediately in case of GSTR-1 filing-error
Mar 30, 2021- In Favour of Petitioner
- Citation Number : TS-127-HC(GUJ)-2021-GST
High Court
HC: Refrains Revenue from acting on SCN; Directs GSTN to enable suspension revocation
Mar 30, 2021- In Favour of Petitioner
- Citation Number : TS-126-HC(CAL)-2021-GST
High Court
HC: Sets aside additional condition on default bail; Cites SC ratio in Saravanan
Mar 30, 2021- In Favour of Petitioner
- Citation Number : TS-125-HC(GUJ)-2021-GST
High Court
HC: Directs Revenue to unblock/activate GST registration cancelled due to VAT-defaults
Mar 30, 2021- In Favour of Petitioner
- Citation Number : TS-124-HC(GUJ)-2021-GST
Appellate Authority for Advance Ruling
AAAR: ‘Project Management Consultancy’ to IIT, Bhubaneswar a ‘composite supply’, modifies AAR
Mar 26, 2021- In Favour of Not Applicable
- Citation Number : TS-123-AAAR(OD)-2021-GST
High Court
HC: Allows assessee to file/revise TRAN-1 by March 31, 2021; follows own ratio in Asaid Paints
Mar 26, 2021- In Favour of Petitioner
- Citation Number : TS-120-HC(KAR)-2021-GST
Authority for Advance Ruling
AAR: Supply of food-items from premises offering eating-facility along with takeaway a ‘restaurant service’
Mar 25, 2021- In Favour of Not Applicable
- Citation Number : TS-119-AAR(WB)-2021-GST
Authority for Advance Ruling
AAR: PP Non-woven bags classifiable under Chapter Heading 39, taxable at 18%
Mar 24, 2021- In Favour of Not Applicable
- Citation Number : TS-1235-AAR(PUD)-2020-GST
Authority for Advance Ruling
AAR: Amount collected by RWA towards ‘Sinking/Corpus Fund’ an ‘advance’ for future supply, taxable upon receipt at 18%
Mar 24, 2021- In Favour of Not Applicable
- Citation Number : TS-116-AAR(KAR)-2021-GST
High Court
HC: Allows assessee to file/revise TRAN-1 till March 31, 2021; affirms Single Judge order
Mar 23, 2021- In Favour of Not Applicable
- Citation Number : TS-115-HC(KAR)-2021-GST