Rulings ( 7228 results )

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High Court

HC: Directs Revenue to sanction IGST refund immediately in case of GSTR-1 filing-error

  • In Favour of Petitioner
  • Citation Number : TS-127-HC(GUJ)-2021-GST
High Court

HC: Refrains Revenue from acting on SCN; Directs GSTN to enable suspension revocation

  • In Favour of Petitioner
  • Citation Number : TS-126-HC(CAL)-2021-GST
High Court

HC: Sets aside additional condition on default bail; Cites SC ratio in Saravanan

  • In Favour of Petitioner
  • Citation Number : TS-125-HC(GUJ)-2021-GST
High Court

HC: Directs Revenue to unblock/activate GST registration cancelled due to VAT-defaults

  • In Favour of Petitioner
  • Citation Number : TS-124-HC(GUJ)-2021-GST
Appellate Authority for Advance Ruling

AAAR: ‘Project Management Consultancy’ to IIT, Bhubaneswar a ‘composite supply’, modifies AAR

  • In Favour of Not Applicable
  • Citation Number : TS-123-AAAR(OD)-2021-GST
High Court

HC: Allows assessee to file/revise TRAN-1 by March 31, 2021; follows own ratio in Asaid Paints

  • In Favour of Petitioner
  • Citation Number : TS-120-HC(KAR)-2021-GST
Authority for Advance Ruling

AAR: Supply of food-items from premises offering eating-facility along with takeaway a ‘restaurant service’

  • In Favour of Not Applicable
  • Citation Number : TS-119-AAR(WB)-2021-GST
Authority for Advance Ruling

AAR: PP Non-woven bags classifiable under Chapter Heading 39, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-1235-AAR(PUD)-2020-GST
Authority for Advance Ruling

AAR: Amount collected by RWA towards ‘Sinking/Corpus Fund’ an ‘advance’ for future supply, taxable upon receipt at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-116-AAR(KAR)-2021-GST
High Court

HC: Allows assessee to file/revise TRAN-1 till March 31, 2021; affirms Single Judge order

  • In Favour of Not Applicable
  • Citation Number : TS-115-HC(KAR)-2021-GST
Authority for Advance Ruling

AAR: Commissioning and installation of Lifts / Escalators taxable @18%

  • In Favour of Not Applicable
  • Citation Number : TS-114-AAR(KAR)-2021-GST
Authority for Advance Ruling

AAR: Loading, unloading, packing, storage or warehousing services post ‘Wheat’ import not exempt

  • In Favour of Not Applicable
  • Citation Number : TS-1234-AAR(PUD)-2020-GST
Appellate Authority for Advance Ruling

AAAR: De-oiled cake obtained after desolventising process, not ‘residue’ or ‘waste’, taxable at 5%

  • In Favour of Not Applicable
  • Citation Number : TS-1338-AAAR(UP)-2019-GST
High Court

HC: P&H HC issues notice in fresh writ by Genpact against order holding BPO as ‘Intermediary’

  • In Favour of Not Applicable
  • Citation Number : TS-112-HC(P&H)-2021-GST
Appellate Authority for Advance Ruling

AAAR: Canned pineapple slices dipped in ‘sugar syrup’ classifiable under CTH-0811; modifies AAR

  • In Favour of Not Applicable
  • Citation Number : TS-1010-AAAR(UP)-2018-GST
Appellate Authority for Advance Ruling

AAAR: AAR order ‘not operational’ on account of differing opinions of Members

  • In Favour of Not Applicable
  • Citation Number : TS-1233-AAAR(UP)-2020-GST
Appellate Authority for Advance Ruling

AAAR: 'Parking space' facilitation to employee, a service, however 'NIL' GST applicable being 'pure agency'

  • In Favour of Not Applicable
  • Citation Number : TS-1232-AAAR(UP)-2020-GST
NAA

NAA: Realtor to provide evidence of passing ITC benefit home-buyers wise; remands matter

  • In Favour of Not Applicable
  • Citation Number : TS-111-NAA-2021-GST
High Court

HC: Directs assessee to file application before GST-Council to facilitate TRAN-01 filing

  • In Favour of Petitioner
  • Citation Number : TS-110-HC(RAJ)-2021-GST
High Court

HC: Lifts provisional attachment on bank accounts for payment of employee-salaries with conditions

  • In Favour of Not Applicable
  • Citation Number : TS-109-HC(DEL)-2021-GST