Rulings ( 7211 results )

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NAA

NAA: Cannot bifurcate project having single RERA-registration into two parts merely basis construction phase

  • In Favour of Petitioner
  • Citation Number : TS-428-NAA-2022-GST
High Court

HC: GST Authority’s jurisdiction to decide correctness of CENVAT-credit transitioned, questioned; Jharkhand HC grants interim- stay

  • In Favour of Not Applicable
  • Citation Number : TS-427-HC(JHAR)-2022-GST
Authority for Advance Ruling

AAR: Karnataka Textbook Society neither “educational institution” nor “State Government”, Applicant’s printing services taxable at 18%

  • In Favour of Applicant
  • Citation Number : TS-426-AAR(KAR)-2022-GST
Authority for Advance Ruling

AAR: Supply to Delhi Metro by various cost-centers for commissioning ‘rolling stock’’, not “composite supply”

  • In Favour of Applicant
  • Citation Number : TS-425-AAR(KAR)-2022-GST
High Court

HC: Denial of budgetary support claim post GST without assigning reasons 'unsustainable'

  • In Favour of Not Applicable
  • Citation Number : TS-424-HC(J&K)-2022-GST
Authority for Advance Ruling

AAR: Hearing aid “Parts & Accessories” not exempt, taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-422-AAR(KAR)-2022-GST
Authority for Advance Ruling

AAR: Promoting tree-based agriculture by training farmers being “agricultural extension services”, exempt

  • In Favour of Applicant
  • Citation Number : TS-423-AAR(KAR)-2022-GST
High Court

HC: Cannot drag assessee in ‘unnecessary litigation’ once valid documents accompany goods; Quashes detention

  • In Favour of Petitioner
  • Citation Number : TS-421-HC(ALL)-2022-GST
High Court

HC: Allows FedEx plea to accept Endorsement-Certificate filed belatedly as additional evidence for claiming refund

  • In Favour of Petitioner
  • Citation Number : TS-420-HC(AP)-2022-GST
Authority for Advance Ruling

AAR: Sewer rehabilitation work execution for Bangalore Water Supply and Sewerage Board taxable at 18% from Jan’22

  • In Favour of Respondent
  • Citation Number : TS-419-AAR(KAR)-2022-GST
Authority for Advance Ruling

AAR: ‘Go Karts’, designed for ‘amusement’, not motor vehicle, taxable under CTH 9508 at 18% GST

  • In Favour of Applicant
  • Citation Number : TS-418-AAR(KAR)-2022-GST
Authority for Advance Ruling

AAR: Printing question papers, admit cards for State Educational Board exempt; Printing of answer booklets, envelopes constitutes ‘supply of goods’

  • In Favour of Applicant
  • Citation Number : TS-417-AAR(KAR)-2022-GST
High Court

HC: Disposes of writ seeking neutralization of GST impact on existing Govt. Contracts, restrains coercive action

  • In Favour of Petitioner
  • Citation Number : TS-416-HC(CAL)-2022-GST
High Court

HC: Cut-off date for filing TRAN-1 and revision in return cannot be same, allows writ

  • In Favour of Not Applicable
  • Citation Number : TS-415-HC(MAD)-2022-GST
Authority for Advance Ruling

AAR: Training/developing student's knowledge/skill by 'normal-schooling' is 'Education'; Denies exemption to 'Online-Coaching'

  • In Favour of Respondent
  • Citation Number : TS-414-AAR(KER)-2022-GST
High Court

HC: Allows bail application in ITC fraud, anticipating ‘delay in concluding trial’

  • In Favour of Not Applicable
  • Citation Number : TS-413-HC(GUJ)-2022-GST
Supreme Court

SC: No “public duty” on State to indicate HSN code in public tender; Quashes HC’s Mandamus

  • In Favour of Appellant
  • Citation Number : TS-412-SC-2022-GST
High Court

HC: Allows application for revoking GST registration-cancellation beyond limitation, applies SC directions

  • In Favour of Petitioner
  • Citation Number : TS-411-HC(KER)-2022-GST
High Court

HC: SC-order extending limitation inapplicable where Revenue withheld statutory interest after paying principal refund

  • In Favour of Petitioner
  • Citation Number : TS-410-HC(DEL)-2022-GST
High Court

HC: Blocking bank-account via communication to Bank untenable, where Sec. 83 prerequisites not fulfilled

  • In Favour of Petitioner
  • Citation Number : TS-409-HC(DEL)-2022-GST