Rulings ( 7203 results )
High Court
HC: Railways cannot deny GST-reimbursement claimed under 'Price-Variation-Clause' merely because output-tax paid from ECrL
- In Favour of Not Available
- Citation Number : TS-306-HC(GAUH)-2023-GST
High Court
HC: Takes cognizance of coercive recovery against assessee prior to provisional attachment: Disposes writ
- In Favour of Not Available
- Citation Number : TS-305-HC(BOM)-2023-GST
High Court
HC: No jurisdiction with State-authorities to retain tax on export transaction: Directs transfer to Centre
- In Favour of Petitioner
- Citation Number : TS-304-HC(BOM)-2023-GST
High Court
HC: Denies anticipatory bail to assessee accused of claiming huge GST refunds through bogus firms
- In Favour of Not Available
- Citation Number : TS-303-HC(MP)-2023-GST
Authority for Advance Ruling
AAR: Provision of Erection, Installation and Maintenance of sewerage treatment plant qualifies as composite supply of works contract
- In Favour of Respondent
- Citation Number : TS-301-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: Composite-supply of food-grain milling-services for distribution under PDS exempt where value of goods does not exceed 25%
- In Favour of Petitioner
- Citation Number : TS-302-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: Composite Supply of service by milling of food grains into flour to Govt. for distribution under PDS, exempt
- In Favour of Applicant
- Citation Number : TS-300-AAR(WB)-2023-GST
High Court
HC: Disposes writ petition challenging order-in appeal over appellate tribunal non-constitution
- In Favour of Petitioner
- Citation Number : TS-299-HC(BOM)-2023-GST
High Court
HC: Provisional Attachment of bank account cannot continue beyond one year
- In Favour of Petitioner
- Citation Number : TS-298-HC(BOM)-2023-GST
High Court
HC: Bombay HC grants ad interim-relief to Adlabs Imagica in plea for extending entitlement certificate time-period
- In Favour of Petitioner
- Citation Number : TS-297-HC(BOM)-2023-GST
High Court
HC: Provisional bank-account attachment a ‘serious intrusion’ into privacy; Quashes order
- In Favour of Not Applicable
- Citation Number : TS-296-HC(TEL)-2023-GST
Authority for Advance Ruling
AAR: Generation of E-way bill, address determination for invoice falls outside ambit of ‘Advance Ruling’
- In Favour of Respondent
- Citation Number : TS-294-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: Services of loading/unloading imported processed Toor, Whole Pulses and Black Matte, not exempt
- In Favour of Applicant
- Citation Number : TS-293-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: No ruling in application where matter stands decided by jurisdictional authority in prior proceedings
- In Favour of Respondent
- Citation Number : TS-295-AAR(WB)-2023-GST
Supreme Court
SC: Dismisses Revenue's appeal against HC-decision quashing vehicle detention order
- In Favour of Petitioner
- Citation Number : TS-291-SC-2023-GST
High Court
HC: Cooperation in assessment proceedings ‘critical pre-requisite’ for entitlement to writ-remedy; Dismisses assessee's petition
- In Favour of Respondent
- Citation Number : TS-292-HC(MAD)-2023-GST
High Court
HC: Directs refund of IGST considering non-realization of duty drawback at higher rate
- In Favour of Petitioner
- Citation Number : TS-290-HC(BOM)-2023-GST
Authority for Advance Ruling
AAR: No GST chargeable by Fair Price Shop to Govt. on supply to ration-card holders
- In Favour of Applicant
- Citation Number : TS-288-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: Separate Registration needless for carrying multiple types of business from same place
- In Favour of Applicant
- Citation Number : TS-289-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: Denies ITC on construction cost capitalized in books towards warehouse rented out
- In Favour of Respondent
- Citation Number : TS-287-AAR(WB)-2023-GST