Rulings ( 7203 results )

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Appellate Authority for Advance Ruling

AAAR: Affirms AAR-order; Denies concessional rate benefit on works-contract to Uttar Pradesh Jal Nigam

  • In Favour of Appellant
  • Citation Number : TS-208-AAAR(UP)-2023-GST
High Court

HC: Sets aside refund rejection order; Remands for fresh consideration

  • In Favour of Petitioner
  • Citation Number : TS-206-HC(CAL)-2023-GST
High Court

HC: Permits extension of time for queries relating to SCN

  • In Favour of Petitioner
  • Citation Number : TS-205-HC(MAD)-2023-GST
High Court

HC: Stays recovery proceedings, restraining coercive steps, pending GST Tribunal establishment

  • In Favour of Appellant
  • Citation Number : TS-207-HC(CAL)-2023-GST
High Court

HC: Citing availability of statutory remedy, dismisses writ against provisional attachment of cash-credit facility

  • In Favour of Respondent
  • Citation Number : TS-204-HC(CAL)-2023-GST
High Court

HC: Sets-aside McDonald India's refund rejection on services rendered to US Parent; Remands matter

  • In Favour of Petitioner
  • Citation Number : TS-203-HC(DEL)-2023-GST
Authority for Advance Ruling

AAR: Supply of goods and services thereto through separate contracts not ‘composite’ absent ‘natural bundling’

  • In Favour of Applicant
  • Citation Number : TS-202-AAR(TEL)-2023-GST
Authority for Advance Ruling

AAR: Motor-Vehicle Hire Service provider to charge GST on whole bill-amount including fuel reimbursement

  • In Favour of Applicant
  • Citation Number : TS-201-AAR(UTT)-2023-GST
High Court

HC: Allows interest in compliance with refund sanction order payable before May 31

  • In Favour of Respondent
  • Citation Number : TS-200-HC(DEL)-2023-GST
High Court

HC: Directs release of goods, vehicle post payment of 200% of tax invoice value

  • In Favour of Petitioner
  • Citation Number : TS-197-HC(ALL)-2023-GST
High Court

HC: Transporter cannot seek release of goods by claiming full tax payment, dismisses writ

  • In Favour of Respondent
  • Citation Number : TS-196-HC(MAD)-2023-GST
High Court

HC: Un-signed scanned copy of declaration uploaded with refund application not an ‘illegality’

  • In Favour of Petitioner
  • Citation Number : TS-199-HC(RAJ)-2023-GST
High Court

HC: Quashes orders denying ITC on work contract services invoking blocked credit provision

  • In Favour of Petitioner
  • Citation Number : TS-198-HC(TRI)-2023-GST
High Court

HC: Sets-aside order attaching bank-account suspecting dummy company without tangible material

  • In Favour of Petitioner
  • Citation Number : TS-194-HC(DEL)-2023-GST
High Court

HC: Whether assessee is ‘Intermediary’ determinable basis actual work performed; Remands matter

  • In Favour of Petitioner
  • Citation Number : TS-195-HC(DEL)-2023-GST
Authority for Advance Ruling

AAR: Rules on ITC eligibility on WCS utilized for setting factory machineries foundation

  • In Favour of Petitioner
  • Citation Number : TS-193-AAR(GUJ)-2023-GST
Appellate Authority for Advance Ruling

AAAR: Right to use car parking service not naturally bundled with construction services; Upholds AAR

  • In Favour of Respondent
  • Citation Number : TS-192-AAAR(WB)-2023-GST
Authority for Advance Ruling

AAR: Melting gold-jewellery to lump-form changes goods’ nature; Denies benefit of GST-payment on margin-difference

  • In Favour of Respondent
  • Citation Number : TS-191-AAR(KAR)-2023-GST
High Court

HC: Demand, following Income Tax guidelines ‘impermissible’, absent essentials for adjudication u/s 74

  • In Favour of Petitioner
  • Citation Number : TS-190-HC(ALL)-2023-GST
Authority for Advance Ruling

AAR: Common amenity charges levied by Godrej Properties taxable; Plot sale, basic infra exempt

  • In Favour of Applicant
  • Citation Number : TS-189-AAR(KAR)-2023-GST