Rulings ( 7211 results )

Filters
High Court

HC: Transitional provision cannot confer/revive a right not available before GST introduction

  • In Favour of Not Applicable
  • Citation Number : TS-77-HC(JHAR)-2022-GST
High Court

HC: Quashes order rendering refund inadmissible absent reasons, blatant violation of natural-justice principles

  • In Favour of Petitioner
  • Citation Number : TS-76-HC(MAD)-2022-GST
High Court

HC: Directs refund of penalty, tax paid under protest on goods detained for EWB expiry

  • In Favour of Petitioner
  • Citation Number : TS-75-HC(CAL)-2022-GST
High Court

HC: Assessee entitled to SC’s limitation-extension order benefit, quashes refund rejection order

  • In Favour of Petitioner
  • Citation Number : TS-74-HC(AP)-2022-GST
High Court

HC: Citing GST portal issues, mandates both physical and digital SCN-issuance till resolution

  • In Favour of Not Applicable
  • Citation Number : TS-72-HC(MAD)-2022-GST
High Court

HC: Cannot jail accused for indefinite period; Prosecution should follow the 'trail upstream'

  • In Favour of Not Applicable
  • Citation Number : TS-71-HC(ORI)-2022-GST
High Court

HC: Allows additional 30 days for filing/revising TRAN-1, beyond 6 months already allowed

  • In Favour of Not Applicable
  • Citation Number : TS-770-HC(KAR)-2021-GST
High Court

HC: Directs expeditious adjudication of GSTR-1 correction noting pendency since December, 2021

  • In Favour of Not Applicable
  • Citation Number : TS-67-HC(BOM)-2022-GST
High Court

HC: Assessee entitled to claim IGST in Electronic Credit Ledger, quashes refund rejection order

  • In Favour of Not Applicable
  • Citation Number : TS-69-HC(GUJ)-2022-GST
Appellate Authority for Advance Ruling

AAAR: NIL rate on rejected wheat/paddy seeds; 5% on branded ones if IPR forgone

  • In Favour of Not Applicable
  • Citation Number : TS-1352-AAAR(UTT)-2019-GST
Appellate Authority for Advance Ruling

AAAR: Tricycles, scooters, kick-scooter consisting of electronic components attracts 18% GST

  • In Favour of Not Applicable
  • Citation Number : TS-1262-AAAR(TN)-2020-GST
Authority for Advance Ruling

AAR: Rent-free accommodation provided by partner indirectly accrues as profit to firm, taxable

  • In Favour of Not Applicable
  • Citation Number : TS-66-AAR(TN)-2022-GST
Appellate Authority for Advance Ruling

AAAR: Denies exemption to building leased for use by students; Subsequent lessee's activity a 'separate supply'

  • In Favour of Not Applicable
  • Citation Number : TS-1261-AAAR(AP)-2020-GST
High Court

HC: Allows GST refund claimed upon agreement cancellation vide manual application, follows Laxmi Organics

  • In Favour of Applicant
  • Citation Number : TS-64-HC(BOM)-2022-GST
High Court

HC: Directs re-adjudication of unutilized credit refund per Rule 89(4B) considering input/output ratio

  • In Favour of Not Applicable
  • Citation Number : TS-63-HC(GUJ)-2022-GST
High Court

HC: Summons under CGST Act not ‘criminal proceedings’; Inherent power to intervene into investigation restricted

  • In Favour of Not Applicable
  • Citation Number : TS-62-HC(DEL)-2022-GST
Authority for Advance Ruling

AAR: Naval communication network creation for Indian Navy under contract with BSNL taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-61-AAR(MAH)-2022-GST
Authority for Advance Ruling

AAR: Outboard marine motors, spare parts supplied for fishing vessels taxable at 5%

  • In Favour of Not Applicable
  • Citation Number : TS-60-AAR(KAR)-2022-GST
Authority for Advance Ruling

AAR: ‘Driver Cab Air Conditioner Unit’ manufactured exclusively for India Railways classifiable under Heading 86079920

  • In Favour of Not Applicable
  • Citation Number : TS-769-AAR(UP)-2021-GST
Appellate Authority for Advance Ruling

AAAR: Road Work Construction Services provided by sub-contractor to main Govt. Contractor, not exempt

  • In Favour of Not Applicable
  • Citation Number : TS-1351-AAAR(UTT)-2019-GST