Rulings ( 6885 results )
High Court
HC: “Incumbent” upon Assessing Authority to afford personal hearing to assesses
Jun 30, 2021- In Favour of Petitioner
- Citation Number : TS-290-HC(AP)-2021-GST
High Court
HC: Directs Revenue to process TRAN-1 Form manually, given technical glitches during e-filing
Jun 30, 2021- In Favour of Petitioner
- Citation Number : TS-289-HC(DEL)-2021-GST
High Court
HC: DGGI officers, being proper-officers, as assigned by Commissioner in Board, entitled to issue summons
Jun 29, 2021- In Favour of Respondent
- Citation Number : TS-288-HC(GUJ)-2021-GST
High Court
HC: ITC-reversal on inputs for inherent loss during manufacturing process ‘misconceived’; Blocked credit provision inapplicable
Jun 29, 2021- In Favour of Petitioner
- Citation Number : TS-287-HC(MAD)-2021-GST
High Court
HC: Chhattisgarh HC grants relief to BALCO; Stays order denying ITC due to GSTR 2A-3B mismatch
Jun 29, 2021- In Favour of Not Applicable
- Citation Number : TS-286-HC(CHAT)-2021-GST
High Court
HC: Delay in enclosing certified order-copy no ground for rejecting appeal, given Covid-times
Jun 24, 2021- In Favour of Petitioner
- Citation Number : TS-284-HC(ORI)-2021-GST
High Court
HC: Calls upon Council to forward representation to Govt. for bringing petrol, diesel under GST
Jun 24, 2021- In Favour of Not Applicable
- Citation Number : TS-283-HC(KER)-2021-GST
Authority for Advance Ruling
AAR: Sub-contractor entitled to concessional 12% GST on construction of Medical Institute/Hospital for SAIL
Jun 23, 2021- In Favour of Not Applicable
- Citation Number : TS-282-AAR(OD)-2021-GST
High Court
HC: Merely exercising option under composite scheme cannot estop Revenue from directing tax-payment
Jun 22, 2021- In Favour of Respondent
- Citation Number : TS-1240-HC(AP)-2020-GST
High Court
HC: Considering crucial investigation-stage, declines release of Bank-Account attached in fake ITC case
Jun 22, 2021- In Favour of Not Applicable
- Citation Number : TS-280-HC(AP)-2021-GST
Authority for Advance Ruling
AAR: ‘Track Assembly’ for car-seat movement, a motor-vehicle accessory, not part of seat
Jun 21, 2021- In Favour of Not Applicable
- Citation Number : TS-279-AAR(TN)-2021-GST
High Court
HC: Quashes demand order, given natural-justice principles violation; Directs de-freezing of bank account
Jun 18, 2021- In Favour of Petitioner
- Citation Number : TS-277-HC(PAT)-2021-GST
High Court
HC: Search and seizure operations not illegal, directs Assessee to co-ordinate in proceedings
Jun 18, 2021- In Favour of Respondent
- Citation Number : TS-276-HC(PAT)-2021-GST
High Court
HC: Issues Notice in writ challenging Revenue’s action of blocking ITC on IGST
Jun 18, 2021- In Favour of Not Applicable
- Citation Number : TS-275-HC(DEL)-2021-GST
High Court
HC: Order dismissing appeal without assigning cogent reason unsustainable, remands matter
Jun 18, 2021- In Favour of Petitioner
- Citation Number : TS-274-HC(PAT)-2021-GST
High Court
HC: Quashes ex-parte recovery order absent decipherable reasons to determine assessee’s liability
Jun 18, 2021- In Favour of Appellant
- Citation Number : TS-278-HC(PAT)-2021-GST
High Court
HC: Justice Abhay Ahuja delivers dissenting view in challenge to constitutional validity of Section 13(8)(b)
Jun 16, 2021- In Favour of Not Applicable
- Citation Number : TS-272-HC(BOM)-2021-GST
High Court
HC: HC judges split over intermediary services provision's constitutional validity, direct Registry to apprise CJ
Jun 16, 2021- In Favour of Not Applicable
- Citation Number : TS-271-HC(BOM)-2021-GST
High Court
HC: Dismisses Revenue’s petition; Declines bail cancellation sans supervening circumstances not conducive to fair trial
Jun 16, 2021- In Favour of Not Applicable
- Citation Number : TS-270-HC(DEL)-2021-GST
Authority for Advance Ruling
AAR: Park-fees, Toilet-use fees collected by Municipality exempted; Contractors undertaking municipality functions, not ‘agent’
Jun 15, 2021- In Favour of Not Applicable
- Citation Number : TS-269-AAR(TN)-2021-GST