Rulings ( 6885 results )
Authority for Advance Ruling
AAR: Supply of marine engines, spare parts for Fishing, Defence Vessels attracts 5% GST
Jul 13, 2021- In Favour of Not Applicable
- Citation Number : TS-313-AAR(KER)-2021-GST
Authority for Advance Ruling
AAR: Mortgage services by Sutherland USA’s Indian Branch to overseas customers taxable upto July, 2018
Jul 13, 2021- In Favour of Not Applicable
- Citation Number : TS-312-AAR(KER)-2021-GST
High Court
HC: P&H HC grants interim-stay in writ challenging parallel proceedings initiated by Central and State authorities
Jul 09, 2021- In Favour of Not Applicable
- Citation Number : TS-310-HC(P&H)-2021-GST
High Court
HC: “Defrauding State Exchequer, a grave economic offence”; Denies bail to alleged ITC-fraud kingpin
Jul 09, 2021- In Favour of Not Applicable
- Citation Number : TS-309-HC(ORI)-2021-GST
High Court
HC: Restrains Revenue from recovering tax, citing violation of natural justice principles
Jul 09, 2021- In Favour of Petitioner
- Citation Number : TS-308-HC(PAT)-2021-GST
High Court
HC: Condones delay in appeal filing owing to COVID-19 restrictions, remands matter
Jul 09, 2021- In Favour of Petitioner
- Citation Number : TS-307-HC(PAT)-2021-GST
High Court
HC: Delay due to Revenue’s misinformation for filing Form GST TRAN-1, not attributable to Assessee
Jul 09, 2021- In Favour of Petitioner
- Citation Number : TS-306-HC(PAT)-2021-GST
High Court
HC: Denies transition of accumulated ITC pertaining to manufacturing unit closed before GST implementation
Jul 06, 2021- In Favour of Not Applicable
- Citation Number : TS-305-HC(MAD)-2021-GST
Supreme Court
SC: Lambasts Revenue for ‘lethargy/inordinate delay’ in filing SLP, imposes costs
Jul 06, 2021- In Favour of Respondent
- Citation Number : TS-304-SC-2021-GST
Appellate Authority for Advance Ruling
AAAR: Alcohol based hand-sanitizer for disinfecting externally not classifiable as ‘medicament’, affirms AAR
Jul 06, 2021- In Favour of Not Applicable
- Citation Number : TS-303-AAAR(KAR)-2021-GST
Appellate Authority for Advance Ruling
AAAR: ‘Alcohol-based sanitizers’ having disinfectant properties, not classifiable as medicament, upholds AAR
Jul 06, 2021- In Favour of Not Applicable
- Citation Number : TS-302-AAAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Airbus India's facilitation of supply from Indian vendors to French Holding Co., 'Intermediary Service'
Jul 06, 2021- In Favour of Not Applicable
- Citation Number : TS-301-AAR(KAR)-2021-GST
High Court
HC: Permits assessee to avail appeal remedy, move application to Appellate Authority to seek necessary information
Jul 02, 2021- In Favour of Petitioner
- Citation Number : TS-298-HC(J&K)-2021-GST
High Court
HC: Restores matter to Appellate-Authority against rejection of appeal for non-submission certified-copy of order
Jul 02, 2021- In Favour of Petitioner
- Citation Number : TS-297-HC(PAT)-2021-GST
Sessions Court
SSC: Sessions Court holds anticipatory-bail application of e-commerce employees 'premature', however, grants safeguard against Revenue's coercive-action
Jul 01, 2021- In Favour of Not Applicable
- Citation Number : TS-296-SSC(PTL)-2021-GST
Authority for Advance Ruling
AAR: Facilitating/Arranging sales for overseas supplier not 'export' but constitutes an 'Intermediary' service
Jun 30, 2021- In Favour of Not Applicable
- Citation Number : TS-295-AAR(WB)-2021-GST
High Court
HC: P&H HC to probe sustainability of simultaneous proceedings initiated by Central and State authorities
Jun 30, 2021- In Favour of Not Applicable
- Citation Number : TS-294-HC(P&H)-2021-GST
High Court
HC: Permits inspection of documents available with opposite party, directs proper adjudication
Jun 30, 2021- In Favour of Petitioner
- Citation Number : TS-293-HC(ORI)-2021-GST
High Court
HC: Quashes ex-parte assessment-order being ‘bad in law’; Directs de-attachment of bank account
Jun 30, 2021- In Favour of Petitioner
- Citation Number : TS-292-HC(PAT)-2021-GST
High Court
HC: Quashes Revenue’s ex-parte order, for being violative of natural justice principles
Jun 30, 2021- In Favour of Petitioner
- Citation Number : TS-291-HC(PAT)-2021-GST