Rulings ( 6889 results )
Authority for Advance Ruling
AAR: Hotels providing food & banquet facilities in Marriage Halls not rendering ‘outdoor catering services', denies concession
Mar 11, 2021- In Favour of Not Applicable
- Citation Number : TS-89-AAR(HAR)-2021-GST
Authority for Advance Ruling
AAR: Denies GST exemption to ‘Skill Training Programme’ provided by Tamil Nadu Skill Devp. Corp., applies strict interpretation criterion
Mar 11, 2021- In Favour of Not Applicable
- Citation Number : TS-91-AAR(TN)-2021-GST
High Court
HC: "Cannot mulct assessee for bonafide human error"; Directs Department to allow amendment in GSTR-1
Mar 11, 2021- In Favour of Petitioner
- Citation Number : TS-88-HC(MAD)-2021-GST
High Court
HC: Mere telephonic conversation no substitute for personal hearing; Quashes ex-parte orders rejecting refund-claim
Mar 09, 2021- In Favour of Petitioner
- Citation Number : TS-87-HC(BOM)-2021-GST
Supreme Court
SC: GST Amnesty Scheme under 'realm of policy', dismisses petition seeking extension
Mar 08, 2021- In Favour of Respondent
- Citation Number : TS-86-SC-2021-GST
Authority for Advance Ruling
AAR: Supply of service by restaurant in zoological garden premises taxable @5%
Mar 05, 2021- In Favour of Not Applicable
- Citation Number : TS-84-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Sanitizers used for “care, not cure for COVID”, not classifiable as ‘Medicaments’
Mar 05, 2021- In Favour of Not Applicable
- Citation Number : TS-82-AAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Denies concessional 12% rate on works-contract service rendered to Southern Power Distribution Company Limited
Mar 03, 2021- In Favour of Not Applicable
- Citation Number : TS-1229-AAR(TEL)-2020-GST
Authority for Advance Ruling
AAR: Telephone service provided by BSNL to Greater Hyderabad Municipal Corporation taxable, invoice to indicate tax-amount
Mar 03, 2021- In Favour of Not Applicable
- Citation Number : TS-1335-AAR(TEL)-2019-GST
High Court
HC: Dismisses petition challenging penalty imposition for alleged offences
Mar 03, 2021- In Favour of Not Applicable
- Citation Number : TS-81-HC(ALL)-2021-GST
High Court
HC: Quashes factory attachment order issued without giving opportunity of being heard
Mar 03, 2021- In Favour of Not Applicable
- Citation Number : TS-80-HC(GUJ)-2021-GST
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