Rulings ( 7203 results )
Authority for Advance Ruling
AAR: Composite supply of milling wheat into flour for distribution through Govt.’s PDS ‘exempt’
- In Favour of Petitioner
- Citation Number : TS-54-AAR(WB)-2023-GST
High Court
HC: Cautions Revenue against excessive dependence on AI, demands quick rectificational approach for orders lacking reasonings
- In Favour of Petitioner
- Citation Number : TS-730-HC(GUJ)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Denies concessional rate on works-contract service supplied to Bangalore Water Supply & Sewerage Board; Upholds AAR’s view
- In Favour of Respondent
- Citation Number : TS-56-AAAR(KAR)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Advances from prospective buyers for sale of plotted land having basic amenities, not liable to GST
- In Favour of Applicant
- Citation Number : TS-55-AAAR(KAR)-2023-GST
Authority for Advance Ruling
AAR: Sale of alcoholic liquor for human consumption an ‘exempt supply’, requires ITC reversal
- In Favour of Respondent
- Citation Number : TS-53-AAR(WB)-2023-GST
High Court
HC: Directs State to consider measures to reduce writ-petitions inflow due to GST-Tribunal non-constitution
- In Favour of Petitioner
- Citation Number : TS-51-HC(BOM)-2023-GST
Authority for Advance Ruling
AAR: Composite supply of service by milling wheat into flour to Government for distribution under PDS, exempt
- In Favour of Applicant
- Citation Number : TS-50-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: ‘Bouquet’ of dry plant parts, foliage, flower buds, grasses etc exempt; Classification basis Chapter 6
- In Favour of Respondent
- Citation Number : TS-48-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: Gold retained on account of wastage beyond permissible limit, taxable as part of job-work service at 5%
- In Favour of Respondent
- Citation Number : TS-49-AAR(WB)-2023-GST
High Court
HC: Composition option cancellation reckoned from condition-breach date; Directs Revenue to address software limitation
- In Favour of Petitioner
- Citation Number : TS-47-HC(GUJ)-2023-GST
High Court
HC: Upholds SBI-Cards claim of Rs. 16 cr towards interest on delayed refund absent any justification for denial
- In Favour of Petitioner
- Citation Number : TS-46-HC(P&H)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Clarifies GST rate applicability on setting-up Naval Communication Network as sub-contractor for Indian Navy on BSNL’s behalf
- In Favour of Respondent
- Citation Number : TS-45-AAAR(MAH)-2023-GST
High Court
HC: Quashes GST-registration suspension order on technical ground of limitation as State’s right not adversely affected
- In Favour of Petitioner
- Citation Number : TS-44-HC(BOM)-2023-GST
High Court
HC: Remands matter of GST cancellation noting natural justice principle violation
- In Favour of Petitioner
- Citation Number : TS-729-HC(TEL)-2022-GST
High Court
HC: Grants hearing opportunity against GST registration cancellation order subject to clearing dues
- In Favour of Petitioner
- Citation Number : TS-42-HC(CAL)-2023-GST
High Court
HC: Refrains Revenue from attaching funds in any other account of Assessee, requires fresh representation
- In Favour of Petitioner
- Citation Number : TS-43-HC(MAD)-2023-GST
High Court
HC: Assessee cannot question jurisdiction without approaching authorities for revocation of bank-account attachment
- In Favour of Respondent
- Citation Number : TS-40-HC(BOM)-2023-GST
High Court
HC: Denies pre-arrest bail to Applicant accused for obtaining registration basis fraudulent documents, NOC
- In Favour of Respondent
- Citation Number : TS-41-HC(BOM)-2023-GST
High Court
HC: Grants one more personal hearing opportunity in matter assailing dual-prosecution under GST
- In Favour of Petitioner
- Citation Number : TS-39-HC(MAD)-2023-GST
High Court
HC: Provisional attachment should not hamper normal business activities, Directs conditional bank-account release
- In Favour of Respondent
- Citation Number : TS-38-HC(GUJ)-2023-GST