Rulings ( 7225 results )

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High Court

HC: Invoking ‘wrong provision’ doesn’t imply no jurisdiction; Rejects petition challenging OIO

  • In Favour of Not Applicable
  • Citation Number : TS-627-HC(TEL)-2021-GST
Appellate Authority for Advance Ruling

AAAR: 'Intermediary' definition not limited to ‘broker’ or ‘agent’; 'Ejusdem generis' principle inapplicable

  • In Favour of Not Applicable
  • Citation Number : TS-626-AAAR(KAR)-2021-GST
High Court

HC: Raps Revenue for inaction in transitional-credit claim matter, despite directions

  • In Favour of Not Applicable
  • Citation Number : TS-625-HC(GUJ)-2021-GST
High Court

HC: Delhi HC issues Notice in writ challenging Circulars as ultra vires the GST Act

  • In Favour of Not Applicable
  • Citation Number : TS-624-HC(DEL)-2021-GST
High Court

HC: Directs Revenue to take bank-account attachment proceedings to “logical conclusion”

  • In Favour of Not Applicable
  • Citation Number : TS-623-HC(BOM)-2021-GST
High Court

HC: Issues notice in petition seeking representation before Revenue, for refund with interest

  • In Favour of Not Applicable
  • Citation Number : TS-622-HC(DEL)-2021-GST
High Court

HC: Blocking of Electronic Credit Ledger ceases if continued beyond one year, quashes order

  • In Favour of Not Applicable
  • Citation Number : TS-621-HC(KAR)-2021-GST
Authority for Advance Ruling

AAR: Payment of settlement fees to foreign entity for agreeing to not pursue arbitration liable to IGST under reverse charge

  • In Favour of Not Applicable
  • Citation Number : TS-620-AAR(GUJ)-2021-GST
Authority for Advance Ruling

AAR: Job-work services on goods/materials belonging to principal manufacturer registered under GST taxable at 12%

  • In Favour of Not Applicable
  • Citation Number : TS-619-AAR(KAR)-2021-GST
Authority for Advance Ruling

AAR: No GST on reimbursements received by subsidiary from MMRDA towards manpower expenses, consideration received for consultancy services

  • In Favour of Not Applicable
  • Citation Number : TS-618-AAR(MAH)-2021-GST
Authority for Advance Ruling

AAR: Co-operative Housing Society not entitled to ITC on repairs/renovations/rehabilitation works

  • In Favour of Not Applicable
  • Citation Number : TS-617-AAR(MAH)-2021-GST
High Court

HC: Directs Revenue to address system-glitch hindering 'sanctioned refund' credit both to assessee & CWF

  • In Favour of Not Applicable
  • Citation Number : TS-616-HC(GUJ)-2021-GST
Authority for Advance Ruling

AAR: No separate registration required for dispatching imported goods directly from Customs Port in other states

  • In Favour of Not Applicable
  • Citation Number : TS-614-AAR(KAR)-2021-GST
Authority for Advance Ruling

AAR: Pending investigation after inspection or search interpretable as pending proceedings; Rejects advance-ruling application

  • In Favour of Not Applicable
  • Citation Number : TS-615-AAR(TEL)-2021-GST
Authority for Advance Ruling

AAR: Applicant's supply of waste management services to Howrah Municipal Corporation exempt, TDS inapplicable

  • In Favour of Not Applicable
  • Citation Number : TS-613-AAR(WB)-2021-GST
Appellate Authority for Advance Ruling

AAAR: ‘Fusible Interlining Fabrics of Cotton’ classifiable under Heading 5903, upholds AAR

  • In Favour of Not Applicable
  • Citation Number : TS-612-AAAR(GUJ)-2021-GST
Appellate Authority for Advance Ruling

AAAR: AAR ruling void ab-initio, being obtained by wilful suppression of material facts

  • In Favour of Not Applicable
  • Citation Number : TS-611-AAAR(GUJ)-2021-GST
High Court

HC: Quashes Tax Dept.'s letter authorizing Royalty contractor to collect 18% GST under 'forward charge'

  • In Favour of Not Available
  • Citation Number : TS-610-HC(RAJ)-2021-GST
Authority for Advance Ruling

AAR: Mumbai-based importer selling goods before clearance for home-consumption, need not obtain separate GST registration in importing States

  • In Favour of Not Applicable
  • Citation Number : TS-608-AAR(MAH)-2021-GST
Authority for Advance Ruling

AAR: Separate GST registration not required by sub-contractor based in Noida for work executed for L&T in Karnataka

  • In Favour of Not Applicable
  • Citation Number : TS-607-AAR(KAR)-2021-GST