Rulings ( 7211 results )

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Appellate Authority for Advance Ruling

AAAR: Members differ over GST liability on 'notice pay' recovery

  • In Favour of Not Applicable
  • Citation Number : TS-108-AAAR(GUJ)-2022-GST
High Court

HC: Revenue's action of depriving ITC grossly 'illegal'; Allows availment through next GSTR-3B

  • In Favour of Appellant
  • Citation Number : TS-108-HC(RAJ)-2022-GST
High Court

HC: Blocking ITC without assigning reasons an 'arbitrary exercise of power'; Requires post-decisional hearing

  • In Favour of Not Applicable
  • Citation Number : TS-107-HC(GUJ)-2022-GST
High Court

HC: Condemns Department's failure to follow procedure, natural justice principles; Quashes Summary Order

  • In Favour of Not Applicable
  • Citation Number : TS-106-HC(JHAR)-2022-GST
Authority for Advance Ruling

AAR: Allows ITC for GST paid on cost of hired bus-transportation for employees

  • In Favour of Not Applicable
  • Citation Number : TS-105-AAR(KER)-2022-GST
Authority for Advance Ruling

AAR: Taxable value of “Construction of immovable property” without occupancy-certificate to be determined as per transaction-value

  • In Favour of Not Applicable
  • Citation Number : TS-104-AAR(KAR)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Classifies technical training imparted under German economic programme in India under SAC 999294

  • In Favour of Not Applicable
  • Citation Number : TS-777-AAAR(MAH)-2021-GST
Appellate Authority for Advance Ruling

AAAR: Supply of e-goods from foreign suppliers exigible to IGST on reverse charge basis

  • In Favour of Not Applicable
  • Citation Number : TS-103-AAAR(MAH)-2022-GST
High Court

HC: Revenue to decide pending rectification-application justifying returns mismatch alleged in summary AO; Cites SC-order

  • In Favour of Not Applicable
  • Citation Number : TS-102-HC(JHAR)-2022-GST
Authority for Advance Ruling

AAR: Forest land lease-rights relinquishment against compensation, a ‘service’, liable to GST

  • In Favour of Not Applicable
  • Citation Number : TS-100-AAR(MAH)-2022-GST
Authority for Advance Ruling

AAR: Security Services to Municipal Corporations eligible for exemption, only if related to the Municipality's functions

  • In Favour of Not Applicable
  • Citation Number : TS-99-AAR(MAH)-2022-GST
High Court

HC: Quantity mismatch in invoice & EWB not GST provision contravention to evade tax

  • In Favour of Not Applicable
  • Citation Number : TS-98-HC(P&H)-2022-GST
High Court

HC: Order blocking electronic credit ledger is not valid beyond 1 year, directs swift unblocking

  • In Favour of Not Applicable
  • Citation Number : TS-97-HC(CAL)-2022-GST
High Court

HC: Quashes interest demand for late GSTR-3B filing citing absence of adjudication proceeding

  • In Favour of Not Applicable
  • Citation Number : TS-96-HC(JHAR)-2022-GST
High Court

HC: Notice issued in a challenge to Revenue's rejection of refund claim as being time barred

  • In Favour of Not Applicable
  • Citation Number : TS-95-HC(DEL)-2022-GST
High Court

HC: Restores refund application rendered time barred by Revenue, relies upon SC order

  • In Favour of Not Applicable
  • Citation Number : TS-94-HC(BOM)-2022-GST
High Court

HC: Technical Glitch in portal cannot deprive ITC claim which assessee is otherwise entitled

  • In Favour of Not Applicable
  • Citation Number : TS-93-HC(GUJ)-2022-GST
Authority for Advance Ruling

AAR: Applicant not being ‘Pure Agent’, reimbursement received towards Stipend, Medical Insurance cost, taxable

  • In Favour of Not Applicable
  • Citation Number : TS-92-AAR(KAR)-2022-GST
Authority for Advance Ruling

AAR: Alcohol bye-products classifiable as ‘brewing or distillery dregs and waste’, taxable at 5%

  • In Favour of Not Applicable
  • Citation Number : TS-91-AAR(TEL)-2022-GST
Authority for Advance Ruling

AAR: Activity of sending inputs for manufacturing Industrial Gases and receiving such Gases back, not Job Work

  • In Favour of Not Applicable
  • Citation Number : TS-776-AAR(OD)-2021-GST