Rulings ( 7203 results )

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High Court

HC: Quashes ‘reckless’ notice seeking to cancel GST registration

  • In Favour of Petitioner
  • Citation Number : TS-134-HC(ALL)-2023-GST
High Court

HC: Delay in filing appeal without justifiable explanation ‘fatal’, upholds registration cancellation

  • In Favour of Respondent
  • Citation Number : TS-132-HC(MAD)-2023-GST
High Court

HC: Application non-deficient in material particulars, not ‘non est’, quashes order denying refund to BSNL

  • In Favour of Petitioner
  • Citation Number : TS-130-HC(DEL)-2023-GST
High Court

HC: E-commerce operators 'a class distinct from individual supplier'; GST on auto-rickshaw/non-AC bus ‘not discriminatory’

  • In Favour of Respondent
  • Citation Number : TS-129-HC(DEL)-2023-GST
High Court

HC: Assessee not 'intermediary' for provision of services to Japanese affiliate, allows IGST refund

  • In Favour of Respondent
  • Citation Number : TS-128-HC(DEL)-2023-GST
Authority for Advance Ruling

AAR: Red Gram Dall supplied in packed form at Civil Corp.'s behest not 'pre-packed' commodity

  • In Favour of Applicant
  • Citation Number : TS-127-AAR(AP)-2023-GST
Authority for Advance Ruling

AAR: Subsidized charges recovered towards canteens services by Cadila from Corporate-Office/factory employees not supply

  • In Favour of Applicant
  • Citation Number : TS-126-AAR(GUJ)-2023-GST
Appellate Authority for Advance Ruling

AAAR: Members differ over exemption on services to Municipal Corp.; 18% GST on works contract for South Central Railway and services procured from third party

  • In Favour of Appellant
  • Citation Number : TS-124-AAAR(TEL)-2023-GST
Appellate Authority for Advance Ruling

AAAR: Second level sub-contractor having no nexus with main-contractor ineligible for reduced 12% GST-rate

  • In Favour of Respondent
  • Citation Number : TS-125-AAAR-2023-GST
Appellate Authority for Advance Ruling

AAAR: Manpower Supply Service to various Government Departments ineligible for exemption

  • In Favour of Respondent
  • Citation Number : TS-123-AAAR(GUJ)-2023-GST
Authority for Advance Ruling

AAR: Advance ruling applicable only for proposed transaction not where supplies already undertaken

  • In Favour of Applicant
  • Citation Number : TS-122-AAR(RAJ)-2023-GST
Authority for Advance Ruling

AAR: Advance ruling applicable only for ‘proposed' transaction, not where supplies already undertaken

  • In Favour of Petitioner
  • Citation Number : TS-121-AAR(RAJ)-2023-GST
Authority for Advance Ruling

AAR: Rejects advance ruling application filed after initiation of audit proceedings

  • In Favour of Petitioner
  • Citation Number : TS-120-AAR(AP)-2023-GST
Authority for Advance Ruling

AAR: 90-year lease of ‘Commercial Plots’ not “Sale”, 18% GST applicable on one-time premium

  • In Favour of Respondent
  • Citation Number : TS-119-AAR(GUJ)-2023-GST
Authority for Advance Ruling

AAR: GST not leviable on amount recovered by Employer towards Canteen and Transportation Facilities

  • In Favour of Applicant
  • Citation Number : TS-118-AAR(AP)-2023-GST
Authority for Advance Ruling

AAR: 18% GST on Liquidated Damages received for non-performance; CBIC Circular not universal/absolute

  • In Favour of Petitioner
  • Citation Number : TS-117-AAR(AP)-2023-GST
Appellate Authority for Advance Ruling

AAAR: Charges inextricably linked to construction taxable as bundled-service; Customer's perception important; Sets-aside AAR

  • In Favour of Respondent
  • Citation Number : TS-116-AAAR(MAH)-2023-GST
High Court

HC: Stays suspension of registration basis ‘farce’ show cause notice

  • In Favour of Petitioner
  • Citation Number : TS-115-HC(RAJ)-2023-GST
High Court

HC: Allows revocation of registration-cancellation, directs Department to enable return filing without technical glitch

  • In Favour of Petitioner
  • Citation Number : TS-114-HC(ORI)-2023-GST
High Court

HC: Revenue cannot attach other person's bank-account assuming that funds belong to taxable person

  • In Favour of Petitioner
  • Citation Number : TS-113-HC(DEL)-2023-GST