Rulings ( 7203 results )

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Authority for Advance Ruling

AAR: Order basis suppression of information w.r.t. pending investigation before DGGI ‘void ab initio’

  • In Favour of Respondent
  • Citation Number : TS-169-AAR(TN)-2023-GST
Authority for Advance Ruling

AAR: ‘No exemption to Architectural Consultancy Service’ provided as sub-contractor to ‘Municipal Corporation’

  • In Favour of Petitioner
  • Citation Number : TS-168-AAR(GUJ)-2023-GST
Authority for Advance Ruling

AAR: Works contract services to Government Authority taxable at 12%, others 18%

  • In Favour of Respondent
  • Citation Number : TS-738-AAR(TEL)-2022-GST
Authority for Advance Ruling

AAR: 28% IGST on supply of Motor Vehicles modified into Ambulances outside State; ITC permissible

  • In Favour of Applicant
  • Citation Number : TS-167-AAR(TEL)-2023-GST
Authority for Advance Ruling

AAR: Absent uniformity in Members' opinion on classification of Aluminium Composite Panel, refers matter to AAAR

  • In Favour of Not Applicable
  • Citation Number : TS-166-AAR(TEL)-2023-GST
High Court

HC: Restores appeal filed on 121st day, dismissed as time-barred

  • In Favour of Petitioner
  • Citation Number : TS-165-HC(ALL)-2023-GST
High Court

HC: Denies benefit of ‘instalment scheme’, rejects “GSTR-01 not a return” plea

  • In Favour of Respondent
  • Citation Number : TS-164-HC(MAD)-2023-GST
Authority for Advance Ruling

AAR: ITC inadmissible on warehouse construction using pre-fabricated structures; Applies SC ratio

  • In Favour of Petitioner
  • Citation Number : TS-163-AAR(TEL)-2023-GST
Supreme Court

SC: Upholds 'pre-import' condition under AA; Business 'inconvenience' can't render law 'arbitrary'

  • In Favour of Appellant
  • Citation Number : TS-162-SC-2023-GST
High Court

HC: Grants Flipkart ‘statutory benefit’ due to non-constitution of Tribunal; Stays recovery

  • In Favour of Petitioner
  • Citation Number : TS-161-HC(PAT)-2023-GST
High Court

HC: Cannot deprive statutory benefit due to non-constitution of Tribunal, grants stay to Assessee

  • In Favour of Petitioner
  • Citation Number : TS-160-HC(PAT)-2023-GST
High Court

HC: Allows revocation application filing according to extension notified in Notification No. 03/2023-CT

  • In Favour of Petitioner
  • Citation Number : TS-156-HC(KAR)-2023-GST
High Court

HC: Grants assessee opportunity in registration-cancellation case, to establish bonafides, avoid ‘pedantic approach’

  • In Favour of Respondent
  • Citation Number : TS-158-HC(KAR)-2023-GST
High Court

HC: Assessee pleading bonafides must be afforded hearing-opportunity; Restores demand proceedings to Revenue

  • In Favour of Respondent
  • Citation Number : TS-159-HC(KAR)-2023-GST
High Court

HC: Tax collected without authority is property of assessee; Grants refund with interest

  • In Favour of Petitioner
  • Citation Number : TS-157-HC(P&H)-2023-GST
Authority for Advance Ruling

AAR: Value of steel, cement supplied FoC by recipient includible in transaction value of Precast Manhole

  • In Favour of Respondent
  • Citation Number : TS-155-AAR(RAJ)-2023-GST
Authority for Advance Ruling

AAR: 'Recipient of services' cannot seek advance ruling as Supplier may not follow

  • In Favour of Respondent
  • Citation Number : TS-154-AAR(WB)-2023-GST
High Court

HC: ‘Recipient of service’ entitled to file Advance Ruling application; Quashes AAR order

  • In Favour of Appellant
  • Citation Number : TS-153-HC(CAL)-2023-GST
High Court

HC: Allows balance refund to E-vehicle manufacturer in dispute over “IDS” amount computation for EV spare parts

  • In Favour of Petitioner
  • Citation Number : TS-152-HC(ORI)-2023-GST
Authority for Advance Ruling

AAR: Mahara Jyoti Oil an edible RBD Palmolein, classifiable under Heading 15119020

  • In Favour of Petitioner
  • Citation Number : TS-151-AAR(TN)-2023-GST