Rulings ( 7211 results )

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High Court

HC: Admonishes JSW Steel for "luxury litigation" approach, wasting Court's valuable time

  • In Favour of Not Available
  • Citation Number : TS-347-HC(ORI)-2022-GST
Appellate Authority for Advance Ruling

AAAR: NEEM facilitator reimbursed for stipend paid to trainees on Company’s behalf, not ‘pure agent’

  • In Favour of Respondent
  • Citation Number : TS-346-AAAR(KAR)-2022-GST
Appellate Authority for Advance Ruling

AAAR: AAR no-ruling verdict on ITC admissibility w.r.t. common services, adopting contradictory stand "unacceptable"

  • In Favour of Petitioner
  • Citation Number : TS-345-AAAR(KAR)-2022-GST
Sessions Court

SSC: Sessions Court rejects anticipatory bail application of ex-Director, relies on Telangana & AP HC ratio

  • In Favour of Respondent
  • Citation Number : TS-344-SSC-2022-GST
Authority for Advance Ruling

AAR: ITC on demo-vehicles not deniable merely on ground of capitalization in books

  • In Favour of Applicant
  • Citation Number : TS-343-AAR(WB)-2022-GST
High Court

HC: GST transitional-provision does not enable State to amend VAT Act to initiate fresh proceedings otherwise time-barred

  • In Favour of Petitioner
  • Citation Number : TS-342-HC(TEL)-2022-GST
Authority for Advance Ruling

AAR: Battery fitment to ‘e-rickshaw’ not pre-condition to qualify as ‘electrically operated motor vehicle'

  • In Favour of Applicant
  • Citation Number : TS-340-AAR(WB)-2022-GST
Authority for Advance Ruling

AAR: Fitting battery not a pre-condition to qualify rickshaw as e-Vehicle, upholds classification under HSN 8703

  • In Favour of Applicant
  • Citation Number : TS-341-AAR(WB)-2022-GST
High Court

HC: Interest component of EMI on loan availed against credit-card not exempt

  • In Favour of Respondent
  • Citation Number : TS-339-HC(CAL)-2022-GST
High Court

HC: Refund denial on same input output under IDS 'repugnant' to unambiguous statutory provisions

  • In Favour of Petitioner
  • Citation Number : TS-338-HC(RAJ)-2022-GST
High Court

HC: Directs Revenue to open GST portal, to allow Assessee to revise TRAN 1, if feasible

  • In Favour of Respondent
  • Citation Number : TS-337-HC(BOM)-2022-GST
High Court

HC: GST registration-cancellation affecting Painter's livelihood violates Art. 21 of Constitution; Remands matter to Single-Judge

  • In Favour of Not Applicable
  • Citation Number : TS-336-HC(UTT)-2022-GST
Authority for Advance Ruling

AAR: Canteen services provided under Factories Act mandate not being part of employment contract, liable to GST

  • In Favour of Respondent
  • Citation Number : TS-333-AAR(TN)-2022-GST
Authority for Advance Ruling

AAR: Reimbursement received by NEEM facilitator from Industry Partners w.r.t. stipend payment to trainees not taxable

  • In Favour of Respondent
  • Citation Number : TS-335-AAR(MAH)-2022-GST
Authority for Advance Ruling

AAR: Printing of leaflets where recipient provides content, a ‘composite supply’ taxable @18%

  • In Favour of Applicant
  • Citation Number : TS-334-AAR(TN)-2022-GST
NAA

NAA: Authority not obligated to prescribe elaborate calculations for passing ITC benefit; Clarifies ‘period of computation’

  • In Favour of Applicant
  • Citation Number : TS-332-NAA-2022-GST
NAA

NAA: Supplier required to reduce base value, not rate-price, commensurately to ensure passing of rate-reduction benefit

  • In Favour of Respondent
  • Citation Number : TS-331-NAA-2022-GST
High Court

HC: Relegates ITC-mismatch case to Appellate Authority; Rejects assessee’s “not a new problem” plea

  • In Favour of Not Applicable
  • Citation Number : TS-330-HC(MAD)-2022-GST
High Court

HC: Telangana HC’s relief to Ola; Quashes SGST, CGST demand of over 15 cr.

  • In Favour of Not Applicable
  • Citation Number : TS-329-HC(TEL)-2022-GST
NAA

NAA: Builder profiteered by not passing additional ITC benefit available post GST to 112 shop buyers

  • In Favour of Applicant
  • Citation Number : TS-327-NAA-2022-GST