Rulings ( 7211 results )

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High Court

HC: GST law envisages rectification opportunity to wrongdoer; Detention not convertible to confiscation

  • In Favour of Petitioner
  • Citation Number : TS-488-HC(KAR)-2022-GST
High Court

HC: Unsigned order of GST registration cancellation has no 'effect in eyes of law'

  • In Favour of Petitioner
  • Citation Number : TS-487-HC(BOM)-2022-GST
High Court

HC: Online Rummy not ‘game of chance’, quashes statute putting absolute embargo on ‘game of skill’

  • In Favour of Petitioner
  • Citation Number : TS-486-HC(KAR)-2022-GST
High Court

HC: E-way bill not mandatory for intra-city movement; Upholds appellate-order

  • In Favour of Not Available
  • Citation Number : TS-485-HC(ALL)-2022-GST
High Court

HC: Provisional attachment passed more than 2 years ago cannot survive

  • In Favour of Petitioner
  • Citation Number : TS-484-HC(DEL)-2022-GST
High Court

HC: Technical glitch led to incomplete e-way bill; Directs refund of amount collected

  • In Favour of Applicant
  • Citation Number : TS-483-HC(ALL)-2022-GST
High Court

HC: Directs Revenue to remit interest w.r.t. GST refund till next hearing date

  • In Favour of Applicant
  • Citation Number : TS-482-HC(DEL)-2022-GST
High Court

HC: Quashes detention order passed after 7 days owing to "holiday"; Slams Revenue for "serious flaw"

  • In Favour of Petitioner
  • Citation Number : TS-481-HC(MAD)-2022-GST
NAA

NAA: Anti-profiteering provisions not against ‘right to carry trade/business’, Finds Kanakia guilty of profiteering

  • In Favour of Respondent
  • Citation Number : TS-480-NAA-2022-GST
NAA

NAA: Directs DGAP investigation into other projects of realtor found guilty of profiteering

  • In Favour of Respondent
  • Citation Number : TS-479-NAA-2022-GST
High Court

HC: 'Mango Pulp' always taxable at 12%; AAAR order imposing tax at 18% ‘incorrect’

  • In Favour of Petitioner
  • Citation Number : TS-478-HC(AP)-2022-GST
High Court

HC: Directs registration restoration; Cancellation order not mentioning reasons 'beyond frame of SCN'

  • In Favour of Petitioner
  • Citation Number : TS-477-HC(DEL)-2022-GST
High Court

HC: Jt. Commissioner (ST) a 'proper officer’, empowered to grant authorization for inspecting taxpayer's business-premises

  • In Favour of Respondent
  • Citation Number : TS-476-HC(AP)-2022-GST
Authority for Advance Ruling

AAR: ‘Kingfisher Radler’, not ‘non-alcoholic beer’ but ‘carbonated fruit-drink beverage’, attracts 28% GST, 12% Cess

  • In Favour of Petitioner
  • Citation Number : TS-475-AAR(KAR)-2022-GST
Authority for Advance Ruling

AAR: Airport Terminal, Prison, School Building, Museum construction for Govt. Entity/State taxable at 18%

  • In Favour of Petitioner
  • Citation Number : TS-474-AAR(KAR)-2022-GST
Authority for Advance Ruling

AAR: Lays down parameters to classify Ayurvedic products meant for care and cure, taxable at 18% and 12%

  • In Favour of Respondent
  • Citation Number : TS-473-AAR(TEL)-2022-GST
High Court

HC: Quashes Roving Squad’s detention orders; Jurisdictional Tax Officer ‘right person’ to decide issue

  • In Favour of Respondent
  • Citation Number : TS-472-HC(MAD)-2022-GST
Authority for Advance Ruling

AAR: No GST on conversion/development of land into residential sites/plots for sale

  • In Favour of Applicant
  • Citation Number : TS-471-AAR(KAR)-2022-GST
Authority for Advance Ruling

AAR: Rejects Myntra’s ITC claim on vouchers supplied FoC to customers under loyalty program

  • In Favour of Not Applicable
  • Citation Number : TS-470-AAR(KAR)-2022-GST
High Court

HC: Grants bail to accused in tax evasion case, given no possibility of tampering with evidence

  • In Favour of Petitioner
  • Citation Number : TS-469-HC(P&H)-2022-GST