Rulings ( 7211 results )

Filters
High Court

HC: Stressing on compliance impossibility aspect, allows refund on electricity-transmission to Bangladesh without Shipping-Bill

  • In Favour of Not Applicable
  • Citation Number : TS-468-HC(AP)-2022-GST
NAA

NAA: Builder guilty of profiteering when specific clause for price-rise absent in agreement

  • In Favour of Applicant
  • Citation Number : TS-467-NAA-2022-GST
NAA

NAA: Medicinal product distributor guilty of profiteering, tax rate reduction benefit being denied to customers

  • In Favour of Respondent
  • Citation Number : TS-465-NAA-2022-GST
NAA

NAA: Orders re-investigation into profiteering by builder, absent information on CENVAT/ITC availed

  • In Favour of Respondent
  • Citation Number : TS-466-NAA-2022-GST
High Court

HC: Assessee cannot avoid mandatory pre-deposits based on subsequent events after invoking appellate remedy

  • In Favour of Respondent
  • Citation Number : TS-464-HC(KER)-2022-GST
Authority for Advance Ruling

AAR: Denies concessional GST-rate on Construction and Design Services rendered to UP Jal Nigam

  • In Favour of Applicant
  • Citation Number : TS-463-AAR(UP)-2022-GST
Authority for Advance Ruling

AAR: 18% GST on construction services executed by main-contractor as well as sub-contractor under PMAY, Smart City Projects

  • In Favour of Applicant
  • Citation Number : TS-462-AAR(KAR)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Cannot entertain Professor’s appeal beyond condonable period; SC-order on ‘Extension of Limitation’ inapplicable

  • In Favour of Appellant
  • Citation Number : TS-461-AAAR(KAR)-2022-GST
High Court

HC: Quashes order cancelling GST Registration without cogent reasons, directs restoration

  • In Favour of Petitioner
  • Citation Number : TS-460-HC(KAR)-2022-GST
High Court

HC: Revokes Assessee's GST registration cancellation; Directs issuance of SCN for expeditious adjudication

  • In Favour of Appellant
  • Citation Number : TS-459-HC(CAL)-2022-GST
High Court

HC: Issues notice in challenge to constitutionality of novel section 16 (2)(aa)

  • In Favour of Not Available
  • Citation Number : TS-458-HC(GAUH)-2022-GST
High Court

HC: To hear plea challenging registration cancellation basis non-existent business premises

  • In Favour of Not Available
  • Citation Number : TS-457-HC(DEL)-2022-GST
Authority for Advance Ruling

AAR: Milling of wheat with fortification valued under 25% constitutes ‘composite supply’, exempt

  • In Favour of Applicant
  • Citation Number : TS-456-AAR(WB)-2022-GST
Authority for Advance Ruling

AAR: Consultancy services rendered to State Development Agency for PMAY being ‘Pure Services’, exempt

  • In Favour of Applicant
  • Citation Number : TS-455-AAR(UP)-2022-GST
Authority for Advance Ruling

AAR: ITC unavailable on goods procured for distribution promotional schemes, hotel/catering services

  • In Favour of Respondent
  • Citation Number : TS-454-AAR(UP)-2022-GST
Authority for Advance Ruling

AAR: Composite service supply of milling food grains into flour to Food and Supplies Dept. for distribution under PDS, exempt

  • In Favour of Applicant
  • Citation Number : TS-453-AAR(WB)-2022-GST
Authority for Advance Ruling

AAR: Cultivating, planting & nurturing fruit trees exempt; Plantation of mangrove seeds, seedlings in coastal areas taxable at 18%

  • In Favour of Applicant
  • Citation Number : TS-451-AAR(WB)-2022-GST
Authority for Advance Ruling

AAR: Printing on duplex board supplied by customer, including cutting, punching & lamination taxable at 12%

  • In Favour of Respondent
  • Citation Number : TS-452-AAR(WB)-2022-GST
NAA

NAA: DTH service-provider ‘Tata Play’ profiteered Rs. 450 crores by not passing ITC-benefit to subscribers

  • In Favour of Not Available
  • Citation Number : TS-450-NAA-2022-GST
Appellate Authority for Advance Ruling

AAAR: Vadilal’s ‘Power-Sip’ not being natural form of milk classifiable as ‘Beverage’; Affirms AAR

  • In Favour of Appellant
  • Citation Number : TS-449-AAAR(GUJ)-2022-GST