Rulings ( 7211 results )

Filters
High Court

HC: Grants bail to accused alleged of availing wrongful ITC, given ‘longevity’ of trial

  • In Favour of Applicant
  • Citation Number : TS-408-HC(ALL)-2022-GST
High Court

HC: Sets aside “one line” order dismissing Assessee’s appeal, remands matter

  • In Favour of Petitioner
  • Citation Number : TS-407-HC(CAL)-2022-GST
Authority for Advance Ruling

AAR: Builder liable to tax on portion of area constructed under JDA with land-owner as per new scheme

  • In Favour of Not Applicable
  • Citation Number : TS-406-AAR(TEL)-2022-GST
High Court

HC: ‘Casual’ approach to registration-cancellation demonstrates need for judicially trained mind; Imposes cost upon Revenue

  • In Favour of Not Applicable
  • Citation Number : TS-405-HC(ALL)-2022-GST
High Court

HC: Right to appeal does not end with tax-payment for goods-release; Commissioner to issue circular

  • In Favour of Petitioner
  • Citation Number : TS-404-HC(KER)-2022-GST
High Court

HC: Grants Bail to accused alleged for creating fake firms, evading Rs. 100 crores GST

  • In Favour of Applicant
  • Citation Number : TS-403-HC(ALL)-2022-GST
NAA

NAA: Service Tax Cesses not being ITC, not includible in calculating profiteered amount

  • In Favour of Applicant
  • Citation Number : TS-401-NAA-2022-GST
NAA

NAA: Anti-Profiteering provisions not attracted where chain of event took place post GST

  • In Favour of Petitioner
  • Citation Number : TS-402-NAA-2022-GST
NAA

NAA: Cloudtail India profiteered on sale of sanitary napkins, directs deposit in CWF

  • In Favour of Applicant
  • Citation Number : TS-400-NAA-2022-GST
NAA

NAA: Directs passing ITC to home buyers who booked flats pre-July 2017 for Project 'Himalaya Pride'

  • In Favour of Respondent
  • Citation Number : TS-399-NAA-2022-GST
NAA

NAA: Profiteering computation an ‘easy mathematical exercise’, just requires ‘elementary knowledge of accounts’

  • In Favour of Respondent
  • Citation Number : TS-398-NAA-2022-GST
High Court

HC: Disposes bouquet of writs following SC direction to open common portal for 2-months

  • In Favour of Petitioner
  • Citation Number : TS-397-HC(BOM)-2022-GST
Supreme Court

SC: Directs Council to issue advisory to States on implementing e-DIN system in IDT administration

  • In Favour of Petitioner
  • Citation Number : TS-396-SC-2022-GST
High Court

HC: Demand for not carrying e-way bill before March 31, 2018, ‘unsustainable’

  • In Favour of Petitioner
  • Citation Number : TS-393-HC(ALL)-2022-GST
High Court

HC: Seriousness of offence not conclusive of ITC fraud accused’s entitlement to bail

  • In Favour of Not Applicable
  • Citation Number : TS-392-HC(ALL)-2022-GST
High Court

HC: Quashes registration-cancellation basis limitation, SC’s suo motu extension-order applicable

  • In Favour of Petitioner
  • Citation Number : TS-395-HC(DEL)-2022-GST
High Court

HC: Lifts provisional attachment qua 38 bank accounts subject to transfer of paltry cumulative sum to Revenue

  • In Favour of Petitioner
  • Citation Number : TS-394-HC(DEL)-2022-GST
High Court

HC: Quashes SCNs, adjudication orders, as sole cause of action didn’t survive, remits matter

  • In Favour of Not Applicable
  • Citation Number : TS-391-HC(JHAR)-2022-GST
Authority for Advance Ruling

AAR: Questions concerning ‘High Sea Sale’ falls under Customs domain, not GST; Disposes application

  • In Favour of Respondent
  • Citation Number : TS-390-AAR(UP)-2022-GST
Authority for Advance Ruling

AAR: Vessel support services requiring physical presence of Foreign Ships in India not ‘Export of Services’

  • In Favour of Applicant
  • Citation Number : TS-389-AAR(TN)-2022-GST