Rulings ( 7196 results )
High Court
HC: Affording hearing opportunity before passing adverse order ‘mandatory’ for Authority
- In Favour of Petitioner
- Citation Number : TS-438-HC(ALL)-2023-GST
High Court
HC: Quashes order detaining frozen shrimp transport vehicle, allows writ despite statutory remedy
- In Favour of Not Applicable
- Citation Number : TS-439-HC(KER)-2023-GST
High Court
HC: Permits debit of amounts lying in ECrL for pre-deposit payment; Directs numbering appeal
- In Favour of Not Available
- Citation Number : TS-435-HC(MAD)-2023-GST
Authority for Advance Ruling
AAR: Denies ITC on leasehold-rights of land acquired for setting/expanding manufacturing facility
- In Favour of Respondent
- Citation Number : TS-434-AAR(GUJ)-2023-GST
Authority for Advance Ruling
AAR: ITC available on Demo-car further sold, not if used as replacement vehicle in workshop
- In Favour of Petitioner
- Citation Number : TS-433-AAR(TEL)-2023-GST
High Court
HC: Raps Revenue for surreptitiously recovering entire tax due against legislative mandate; Lays guidelines
- In Favour of Respondent
- Citation Number : TS-430-HC(PAT)-2023-GST
Authority for Advance Ruling
AAR: ITC available for employer offering canteen-facility to permanent staff, not for contract workers
- In Favour of Petitioner
- Citation Number : TS-432-AAR(GUJ)-2023-GST
Authority for Advance Ruling
AAR: Supervision Charges collected from customers for installing transmission lines, liable to GST
- In Favour of Respondent
- Citation Number : TS-431-AAR(UP)-2023-GST
Authority for Advance Ruling
AAR: Rejects advance ruling by composition dealer seeking condonation of delay in filing ITC-01
- In Favour of Respondent
- Citation Number : TS-429-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: Composite supply of services by milling food grains to flour for distribution under PDS, exempt
- In Favour of Petitioner
- Citation Number : TS-428-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: Jac Olivol Oil intended for skincare not medicament but cosmetic product, classifiable under Heading 3304
- In Favour of Respondent
- Citation Number : TS-427-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: Rules on taxability of interest payment in sewage treatment
- In Favour of Petitioner
- Citation Number : TS-426-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: No GST on pre and post-examination services to Universities
- In Favour of Applicant
- Citation Number : TS-425-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: Distributing golds coins/white goods to dealers under promotional schemes not 'gift', ITC allowed
- In Favour of Applicant
- Citation Number : TS-424-AAR(KAR)-2023-GST
Authority for Advance Ruling
AAR: Supplier of works-contract service to prospective apartment-purchasers, liable to GST under RCM
- In Favour of Respondent
- Citation Number : TS-423-AAR(KAR)-2023-GST
High Court
HC: Amendment prescribing value for refund computation operates prospectively, cannot be done vide Circular
- In Favour of Petitioner
- Citation Number : TS-422-HC(JHAR)-2023-GST
High Court
HC: Revenue lacks jurisdiction to conduct audit of closed business, however, can initiate assessment
- In Favour of Petitioner
- Citation Number : TS-421-HC(MAD)-2023-GST
High Court
HC: Limitation stops running where refund application filed in prescribed manner despite deficiency-memo
- In Favour of Petitioner
- Citation Number : TS-420-HC(DEL)-2023-GST
High Court
HC: No jurisdiction to reject refund decided in assessee's favour by higher appellate authority
- In Favour of Petitioner
- Citation Number : TS-419-HC(BOM)-2023-GST
High Court
HC: No credit-note required for transporting goods returned by buyer; Detention illegal
- In Favour of Petitioner
- Citation Number : TS-418-HC(MAD)-2023-GST