Rulings ( 7211 results )
High Court
HC: Releases Assessee accused of ITC-fraud on bail, relaxes ‘stringent’ bond conditions
- In Favour of Not Applicable
- Citation Number : TS-726-HC(P&H)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Body-building on chassis supplied by Tata-Motors taxable as job-work at 18%; reverses AAR
- In Favour of Not Applicable
- Citation Number : TS-725-AAAR(UP)-2021-GST
High Court
HC: Grants bail to ITC fraud-accused, cites Sec. 138
- In Favour of Not Applicable
- Citation Number : TS-724-HC(CHAT)-2021-GST
Authority for Advance Ruling
AAR: No exemption on accommodation services provided to Municipal Corp. for conducting General Elections
- In Favour of Not Applicable
- Citation Number : TS-723-AAR(TEL)-2021-GST
High Court
HC: Remits matter as orders passed sans grant of hearing opportunity, disposes writ
- In Favour of Not Applicable
- Citation Number : TS-722-HC(MAD)-2021-GST
High Court
HC: Releases vehicles seized for transport of goods by consignor using expired e-way bills
- In Favour of Not Applicable
- Citation Number : TS-721-HC(MAD)-2021-GST
High Court
HC: Grants bail to Cost Accountant subject to furnishing bond and sureties
- In Favour of Not Applicable
- Citation Number : TS-720-HC(JHAR)-2021-GST
High Court
HC: Allows de freezing of bank account against elapsed provisional attachment order
- In Favour of Not Applicable
- Citation Number : TS-719-HC(DEL)-2021-GST
High Court
HC: Steers Petitioner to alternative remedy of filing objections against provisional bank attachment
- In Favour of Not Applicable
- Citation Number : TS-718-HC(DEL)-2021-GST
High Court
HC: Disposes writ petition challenging continued ITC blockage; Directs Revenue to decide on representations
- In Favour of Not Applicable
- Citation Number : TS-717-HC(DEL)-2021-GST
Authority for Advance Ruling
AAR: Dismisses application seeking clarity w.r.t. eligibility to utilize ITC in login of ‘dormant’ GSTIN
- In Favour of Not Applicable
- Citation Number : TS-715-AAR(TEL)-2021-GST
Authority for Advance Ruling
AAR: No IGST on goods supplied on High Sea or from Free-Trade-Warehousing Zone
- In Favour of Not Applicable
- Citation Number : TS-716-AAR(TEL)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Trading in vouchers taxable as supply of goods, not actionable claims or money
- In Favour of Not Applicable
- Citation Number : TS-714-AAAR(KAR)-2021-GST
High Court
HC: Considering transition phase glitches, directs refund of tax paid to obtain goods release
- In Favour of Not Applicable
- Citation Number : TS-713-HC(KER)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Denies ITC on land-fill pit constructed for solid waste disposal; upholds AAR
- In Favour of Not Applicable
- Citation Number : TS-712-AAAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: ‘Dried & Polished Turmeric’ not agro-product; Supply by APMC ‘Commission Agent’ to traders, taxable service
- In Favour of Not Applicable
- Citation Number : TS-711-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: Bus Rental Services to Navi Mumbai Transport Undertaking taxable, classifiable under SAC 9966
- In Favour of Not Applicable
- Citation Number : TS-710-AAR(MAH)-2021-GST
High Court
HC: Sets aside Revenue's Orders disposing SCNs ‘hurriedly’, to pre-empt hearing
- In Favour of Not Applicable
- Citation Number : TS-709-HC(ORI)-2021-GST
Authority for Advance Ruling
AAR: No GST on part recovery of transportation charges from employees
- In Favour of Not Applicable
- Citation Number : TS-708-AAR(MAH)-2021-GST
Authority for Advance Ruling
AAR: 5% GST on fishing vessel’s marine-engine; Material/labour provisioning under warranty period not ‘supply’
- In Favour of Not Applicable
- Citation Number : TS-707-AAR(KAR)-2021-GST