Rulings ( 6195 results )
Authority for Advance Ruling
AAR: Supply of 'EDF Thrusters with Battery Pack for Jet Suit' classifiable as 'Fans' under CTH 84145990, taxable at 18%
Jun 04, 2024- In Favour of Respondent
- Citation Number : TS-327-AAR(KAR)-2024-GST
Authority for Advance Ruling
AAR: Sale of residential units without completion certificate, a ‘sale of service' subject to GST
Jun 04, 2024- In Favour of Respondent
- Citation Number : TS-326-AAR(UTT)-2024-GST
Authority for Advance Ruling
AAR: Sale of goods warehoused in 3P FTWZ on ‘as is where is’ exempt
Jun 04, 2024- In Favour of Not Available
- Citation Number : TS-325-AAR(TN)-2024-GST
Authority for Advance Ruling
AAR: 12% GST on Supply of Cotton ‘Sleeping Bags’
Jun 04, 2024- In Favour of Applicant
- Citation Number : TS-324-AAR(UP)-2024-GST
Authority for Advance Ruling
AAR: 18% GST on supply of ‘infant milk formula’ under trade name Momylac
Jun 04, 2024- In Favour of Applicant
- Citation Number : TS-323-AAR(RAJ)-2024-GST
High Court
HC: Quashes order against 'Eveready Industries' passed without providing 'personal-hearing' opportunity despite request made
Jun 03, 2024- In Favour of Petitioner
- Citation Number : TS-322-HC(ALL)-2024-GST
High Court
HC: Notification for extension of adjudication order time-limit a ‘conditional legislation’, consequence of COVID-19 ‘force majeure’
Jun 03, 2024- In Favour of Respondent
- Citation Number : TS-321-HC(ALL)-2024-GST
High Court
HC: 'Budgetary Support Scheme' in nature of grant, refutable for not following prescribed procedure
Jun 03, 2024- In Favour of Respondent
- Citation Number : TS-320-HC(SIK)-2024-GST
High Court
HC: Remits matter to ‘Proper Officer’ for re-adjudication of show cause notice
May 31, 2024- In Favour of Petitioner
- Citation Number : TS-319-HC(DEL)-2024-GST
High Court
HC: Shouldn’t dismiss appeal for ‘mere’ non-filing of certified copy of decision
May 31, 2024- In Favour of Petitioner
- Citation Number : TS-318-HC(ALL)-2024-GST
High Court
HC: Deliberates on registration suspension, ‘system tweaks’ and ‘sensitization’ of Proper Officers
May 31, 2024- In Favour of Petitioner
- Citation Number : TS-317-HC(DEL)-2024-GST
High Court
HC: Restores GST registration cancelled ‘mechanically’ ‘retrospectively’
May 31, 2024- In Favour of Not Applicable
- Citation Number : TS-314-HC(DEL)-2024-GST
High Court
HC: Stays demand order
May 31, 2024- In Favour of Not Applicable
- Citation Number : TS-316-HC(CAL)-2024-GST
High Court
HC: Obligatory to update assessee about discrepancies in returns before passing order
May 31, 2024- In Favour of Not Applicable
- Citation Number : TS-315-HC(CAL)-2024-GST
High Court
HC: No provision for filing State-specific financial statements to prove payment to suppliers; Remands matter
May 31, 2024- In Favour of Not Applicable
- Citation Number : TS-313-HC(MAD)-2024-GST
High Court
HC: Directs ‘fresh decision’ after examining GSTR-09 and revenue neutrality
May 28, 2024- In Favour of Appellant
- Citation Number : TS-312-HC(CAL)-2024-GST
High Court
HC: Quashes registration-cancellation order basis ‘inspection report’ as regards existence, declared place of business
May 28, 2024- In Favour of Petitioner
- Citation Number : TS-311-HC(CAL)-2024-GST
High Court
HC: ‘Late-fee’ for delay in filing GSTR 9C ‘unjust’ considering 'amnesty scheme'
May 28, 2024- In Favour of Petitioner
- Citation Number : TS-310-HC(KER)-2024-GST
High Court
HC: Covid-19 'a force majeure'; Notifications extending time-limit for passing assessments not ultra-vires
May 27, 2024- In Favour of Respondent
- Citation Number : TS-309-HC(KER)-2024-GST
High Court
HC: GST demand on income from shares unsustainable 'in eyes of law'; Cites HC-ratio, Circular
May 27, 2024- In Favour of Petitioner
- Citation Number : TS-308-HC(ORI)-2024-GST