Rulings ( 6885 results )
Supreme Court
SC: Dismisses Revenue's SLP against HC order allowing provisional release of seized goods
Apr 21, 2021- In Favour of Petitioner
- Citation Number : TS-169-SC-2021-GST
Supreme Court
SC: Power of provisional attachment “draconian”; Quashes order attaching 'trade receivables'
Apr 20, 2021- In Favour of Appellant
- Citation Number : TS-168-SC-2021-GST
High Court
HC: Delhi HC notice on Subway Franchisee’s plea assailing DGAP investigation for natural-justice principles violation
Apr 20, 2021- In Favour of Not Applicable
- Citation Number : TS-167-HC(DEL)-2021-GST
Authority for Advance Ruling
AAR: NID, Ahmedabad, a ‘Governmental Authority’ only if govt. holds 90% equity
Apr 20, 2021- In Favour of Not Applicable
- Citation Number : TS-166-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Rules on taxability of support infrastructure primarily used at port/jetty
Apr 20, 2021- In Favour of Not Applicable
- Citation Number : TS-165-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Gamut of services by Hospital for in-patient care, a Composite Supply of health care services, exempt from GST
Apr 20, 2021- In Favour of Not Applicable
- Citation Number : TS-164-AAR(GUJ)-2021-GST
High Court
HC: Delhi HC stays anti-profiteering order against Inox Leisure, lists with batch of matters
Apr 19, 2021- In Favour of Not Applicable
- Citation Number : TS-163-HC(DEL)-2021-GST
Authority for Advance Ruling
AAR: Service of Works Contract provided prior to amendment not taxable at 12%
Apr 16, 2021- In Favour of Not Applicable
- Citation Number : TS-162-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: 'Inverter Duty Transformer’ supply, along with service for setting-up SPGS, vide separate POs, taxable at 8.9%
Apr 16, 2021- In Favour of Not Applicable
- Citation Number : TS-161-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: No decision on concessional rate benefit in view of non-submission of requisite documents
Apr 15, 2021- In Favour of Not Applicable
- Citation Number : TS-160-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Taxability of Commission to foreign-agent providing service in India outside Sec. 97(2) purview
Apr 15, 2021- In Favour of Not Applicable
- Citation Number : TS-159-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Can’t utilise ITC when nexus between input and final product absent
Apr 15, 2021- In Favour of Not Applicable
- Citation Number : TS-158-AAR(GUJ)-2021-GST
High Court
HC: Issues writ of Mandamus directing Revenue to refund tax collected during investigation
Apr 15, 2021- In Favour of Not Applicable
- Citation Number : TS-157-HC(MAD)-2021-GST
Authority for Advance Ruling
AAR: Amul’s flavoured milk classifiable as a “beverage containing milk”, taxable @ 12%
Apr 14, 2021- In Favour of Not Applicable
- Citation Number : TS-156-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Vadilal’s ‘Power Sip’ being flavoured milk classifiable as beverage containing milk
Apr 14, 2021- In Favour of Not Applicable
- Citation Number : TS-155-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Interest for delayed payment on imported goods liable to GST under reverse-charge
Apr 14, 2021- In Favour of Not Applicable
- Citation Number : TS-154-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Debit-notes not ‘independent’ to invoice, no drastic change in Section 16(4) interpretation by Finance Act
Apr 14, 2021- In Favour of Not Applicable
- Citation Number : TS-153-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: 'Ahmedabad Municipal Transport Service' rendering 'passenger transportation service' a ‘Local Authority’
Apr 14, 2021- In Favour of Not Applicable
- Citation Number : TS-152-AAR(GUJ)-2021-GST
High Court
HC: Raps authorities for carrying fishing/roving enquiries when goods conform to document of transit
Apr 13, 2021- In Favour of Appellant
- Citation Number : TS-147-HC(RAJ)-2021-GST
Sessions Court
SSC: Rejects anticipatory-bail in GST-evasion with limited relief considering nature of investigation
Apr 13, 2021- In Favour of Respondent
- Citation Number : TS-148-SSC(RJK)-2021-GST