Rulings ( 6621 results )
Authority for Advance Ruling
AAR: GST not payable by exporter on freight for export of goods on CIF basis
Jun 05, 2024- In Favour of Not Available
- Citation Number : TS-333-AAR(TN)-2024-GST
High Court
HC: Modifies retrospective GST registration cancellation
Jun 04, 2024- In Favour of Petitioner
- Citation Number : TS-332-HC(DEL)-2024-GST
High Court
HC: Grants ‘one’ opportunity for responding to show cause notice
Jun 04, 2024- In Favour of Petitioner
- Citation Number : TS-331-HC(DEL)-2024-GST
High Court
HC: Stays final adjudication order by officer ‘who never heard’ assessee
Jun 04, 2024- In Favour of Petitioner
- Citation Number : TS-330-HC(RAJ)-2024-GST
High Court
HC: Penalty prior to submission of explanation makes the opportunity ‘meaningless’
Jun 04, 2024- In Favour of Petitioner
- Citation Number : TS-329-HC(ALL)-2024-GST
Authority for Advance Ruling
AAR: ‘Bee Prime Feed’ classifiable as artificial honey attracting 18% GST
Jun 04, 2024- In Favour of Not Applicable
- Citation Number : TS-328-AAR(KAR)-2024-GST
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