Rulings ( 7211 results )

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

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

HC: Grants bail to ITC fraud-accused, cites Sec. 138

  • In Favour of Not Applicable
  • Citation Number : TS-724-HC(CHAT)-2021-GST

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

AAR: No GST on part recovery of transportation charges from employees

  • In Favour of Not Applicable
  • Citation Number : TS-708-AAR(MAH)-2021-GST

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