Rulings ( 7196 results )
High Court
HC: GTA cannot bypass tax liability on fuel value supplied free of cost by service recipient
- In Favour of Respondent
- Citation Number : TS-642-HC(CHAT)-2023-GST
High Court
HC: Search-authorization solely based on Special Judge's order 'patently erroneous; Directs return of documents
- In Favour of Petitioner
- Citation Number : TS-641-HC(DEL)-2023-GST
High Court
HC: Human's not slave to technology; Applies 'equity' to rectify procedural error during registration
- In Favour of Petitioner
- Citation Number : TS-637-HC(ALL)-2023-GST
Authority for Advance Ruling
AAR: ITC of CVD/SAD paid for EO non-fulfillment not available absent any provision under GST
- In Favour of Respondent
- Citation Number : TS-636-AAR(TN)-2023-GST
High Court
HC: Warehousing-service to Unilever for tea blending/packing exempt: AAR/AAAR-order contrary to SC-decisions
- In Favour of Petitioner
- Citation Number : TS-635-HC(BOM)-2023-GST
Authority for Advance Ruling
AAR: Central Police Force Canteen under Ministry of Home Affairs ineligible for GST exemption
- In Favour of Respondent
- Citation Number : TS-634-AAR(KAR)-2023-GST
High Court
HC: Enquiry in declared business-place, ‘summary proceeding’; Rejects plea to cross-examine third-party statement
- In Favour of Respondent
- Citation Number : TS-633-HC(KER)-2023-GST
Authority for Advance Ruling
AAR: 18% GST on damages received from tenant for early termination of sub-lease
- In Favour of Respondent
- Citation Number : TS-632-AAR(KAR)-2023-GST
High Court
HC: Directs refund of GST collected during search, however, validates legality of inspection
- In Favour of Petitioner
- Citation Number : TS-631-HC(DEL)-2023-GST
High Court
HC: Orders provisionally attaching assessee’s bank accounts inoperative, given 1-year expiry
- In Favour of Petitioner
- Citation Number : TS-630-HC(DEL)-2023-GST
High Court
HC: Upholds non-restoration of registration certificates by single-judge pending SCN-adjudication, dismisses writ appeal
- In Favour of Petitioner
- Citation Number : TS-629-HC(KER)-2023-GST
High Court
HC: Revenue cannot continue summons for enforcing assessee's presence, disposes writ
- In Favour of Petitioner
- Citation Number : TS-628-HC(P&H)-2023-GST
High Court
HC: Directs refund of amount deposited under compelling circumstances during search operations
- In Favour of Petitioner
- Citation Number : TS-627-HC(DEL)-2023-GST
High Court
HC: Allows IDS-refund to IOCL notwithstanding principal-input & output bearing same GST-rate
- In Favour of Not Applicable
- Citation Number : TS-626-HC(DEL)-2023-GST
Competition Commission of India
CCI: Subway franchisee guilty of profiteering on 6’ Paneer Tikka Sandwich
- In Favour of Not Applicable
- Citation Number : TS-625-CCI-2023-GST
Competition Commission of India
CCI: Affirms profiteering by Movie Exhibitor in not passing benefit of tax rate-reduction to recipients
- In Favour of Not Applicable
- Citation Number : TS-624-CCI-2023-GST
Authority for Advance Ruling
AAR: Tata’s aircraft supply to Airbus is ‘composite supply’, dominantly ‘goods’; Grants 5% GST rate
- In Favour of Applicant
- Citation Number : TS-623-AAR(GUJ)-2023-GST
Authority for Advance Ruling
AAR: Upholds taxability of amount collected towards Corpus Fund, common-area electricity charges from members
- In Favour of Applicant
- Citation Number : TS-622-AAR(WB)-2023-GST
High Court
HC: Directs reversal of ITC recovered from assessee during search; Cites duress, abnormal hours
- In Favour of Petitioner
- Citation Number : TS-621-HC(DEL)-2023-GST
High Court
HC: Upholds Malabar Cement’s transitional-credit claim rejection absent limitation extension by Commissioner
- In Favour of Respondent
- Citation Number : TS-620-HC(KER)-2023-GST