Rulings ( 6678 results )
High Court
HC: Upholds suspension of GST registration and issuance of SCN citing statutory provisions
Mar 03, 2021- In Favour of Not Applicable
- Citation Number : TS-79-HC(KER)-2021-GST
High Court
HC: Quashes provisional bank-account attachment absent notice u/s 74
Mar 02, 2021- In Favour of Petitioner
- Citation Number : TS-78-HC(P&H)-2021-GST
High Court
HC: Directs Revenue to unblock GST registration basis ‘vague’ & ‘imprecise’ SCN
Mar 02, 2021- In Favour of Not Applicable
- Citation Number : TS-77-HC(TRI)-2021-GST
High Court
HC: Karnataka HC to examine constitutionality of AAR/AAAR composition; Issues notice
Mar 02, 2021- In Favour of Not Applicable
- Citation Number : TS-76-HC(KAR)-2021-GST
High Court
HC: Dismisses writ seeking extension of GSTR -9/9C citing non-extension as no 'extinguishment of right'
Feb 27, 2021- In Favour of Respondent
- Citation Number : TS-75-HC(BOM)-2021-GST
High Court
HC: Dismisses plea seeking stay against GST-evasion proceedings basis apprehension of arrest
Feb 26, 2021- In Favour of Not Applicable
- Citation Number : TS-74-HC(BOM)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Reverses AAR; Activities of 'liaison office' of foreign entity not 'supply of service'
Feb 26, 2021- In Favour of Petitioner
- Citation Number : TS-73-AAAR(KAR)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Dismisses appeal against AAR order rejecting rectification application; Debunks "doctrine of merger" applicability
Feb 25, 2021- In Favour of Not Applicable
- Citation Number : TS-72-AAAR(KAR)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Members differ over GST on mobilization-advance not suffering tax in pre-GST regime
Feb 23, 2021- In Favour of Not Applicable
- Citation Number : TS-70-AAAR(TN)-2021-GST
Appellate Authority for Advance Ruling
AAAR: 'E-Bike' and 'Bicycle' renting 'without operator' taxable at 5% and 12%; overrules AAR
Feb 23, 2021- In Favour of Not Applicable
- Citation Number : TS-69-AAAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Metal treatment/coating services classifiable under SAC 998873, rate varies basis supply
Feb 23, 2021- In Favour of Not Applicable
- Citation Number : TS-68-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: ‘Laboratory Reagents’ different from all Diagnostic kits and Reagents under Tariff item 38220090
Feb 23, 2021- In Favour of Not Applicable
- Citation Number : TS-1228-AAR(HAR)-2020-GST
Authority for Advance Ruling
AAR: Electroplating surface coating & Electroless nickel plating services classifiable under Heading 9988
Feb 23, 2021- In Favour of Not Applicable
- Citation Number : TS-1227-AAR(GUJ)-2020-GST
High Court
HC: “Bank account attachment entails serious consequences”; Quashes order absent statutory powers
Feb 22, 2021- In Favour of Petitioner
- Citation Number : TS-67-HC(DEL)-2021-GST
High Court
HC: Restrains Revenue from coercive recovery form DISCOMS; Cites exemption on electricity transmission services
Feb 22, 2021- In Favour of Petitioner
- Citation Number : TS-66-HC(RAJ)-2021-GST
High Court
HC: Quashes ex-parte assessment order, remands matter directing Revenue to adjudicate freshly
Feb 22, 2021- In Favour of Petitioner
- Citation Number : TS-65-HC(MAD)-2021-GST
High Court
HC: Grants anticipatory-bail to person facing investigation allegedly involved in creating fake firms
Feb 22, 2021- In Favour of Not Applicable
- Citation Number : TS-64-HC(DEL)-2021-GST
High Court
HC: CBIC not bound to reply representation and cannot give legal opinion
Feb 22, 2021- In Favour of Not Applicable
- Citation Number : TS-63-HC(DEL)-2021-GST
High Court
HC: Directs Revenue to consider refund-application of IGST on goods exported to Nepal
Feb 22, 2021- In Favour of Petitioner
- Citation Number : TS-62-HC(GUJ)-2021-GST
High Court
HC: Directs document-production in inquiry for classification dispute over services to West Bengal
Feb 22, 2021- In Favour of Respondent
- Citation Number : TS-61-HC(CAL)-2021-GST