Rulings ( 7211 results )
Appellate Authority for Advance Ruling
AAAR: Metro-Car commissioning/installation by separate Cost Centres not ‘composite' to coach supply, overturns AAR
- In Favour of Not Applicable
- Citation Number : TS-485-AAAR(KAR)-2021-GST
Authority for Advance Ruling
AAR: Chain Sprocket, a matching part of Conveyor Chain & Roller Chain, used in heavy industries, classifiable under HSN 848390
- In Favour of Not Applicable
- Citation Number : TS-484-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Composition Dealer purchasing Scrap/Used Vehicles from Central Government liable to tax under Reverse Charge Mechanism
- In Favour of Not Applicable
- Citation Number : TS-483-AAR(GUJ)-2021-GST
Supreme Court
SC: Not appropriate for HC to entertain writ on 'surmises'; Relegates assesee to 'statutory remedy'
- In Favour of Appellant
- Citation Number : TS-482-SC-2021-GST
High Court
HC: Issues notice in writ relating to payment of GST-dues pending decision on same issue
- In Favour of Not Applicable
- Citation Number : TS-481-HC(GAUH)-2021-GST
High Court
HC: Refuses bail to person accused of using forged documents for export/import business
- In Favour of Respondent
- Citation Number : TS-480-HC(GAUH)-2021-GST
High Court
HC: Sets aside ‘ex-parte’ demand order, cites violation of natural justice principles
- In Favour of Petitioner
- Citation Number : TS-479-HC(PAT)-2021-GST
High Court
HC: Quashes provisional attachment order being ultra vires Section 83, directs bank account de-freezing
- In Favour of Petitioner
- Citation Number : TS-478-HC(BOM)-2021-GST
High Court
HC: Amendment prescribing ITC time limit doesn't affect right to transitional credit
- In Favour of Not Applicable
- Citation Number : TS-477-HC(DEL)-2021-GST
High Court
HC: Appeal rejection on ground that 10% pre-deposit not made, 'too technical a view'
- In Favour of Not Applicable
- Citation Number : TS-476-HC(CHAT)-2021-GST
Authority for Advance Ruling
AAR: ITC on inputs consumed in expired Cakes & Pastries not admissible; requires reversal
- In Favour of Not Applicable
- Citation Number : TS-475-AAR(GUJ)-2021-GST
High Court
HC: Copy of order staying Madras HC’s ruling on GST only on monthly maintenance over Rs, 7500
- In Favour of Appellant
- Citation Number : TS-473-HC(MAD)-2021-GST
High Court
HC: Uber India challenges refund denial on export of marketing/promotion service before P&H HC
- In Favour of Not Applicable
- Citation Number : TS-474-HC(P&H)-2021-GST
Supreme Court
SC: Refund under 'Inverted Duty Structure' confined to inputs; Dismisses challenge to Section 54(3) r/w Rule 89(5)
- In Favour of Appellant
- Citation Number : TS-472-SC-2021-GST
High Court
HC: Demand confirmed summarily without SCN-issuance unsustainable, Criticizes lower authority’s ‘needlessly’ verbose order
- In Favour of Not Applicable
- Citation Number : TS-471-HC(TRI)-2021-GST
Authority for Advance Ruling
AAR: Transfer of development rights by land-owner to promoter under JDA taxable on completion-date
- In Favour of Not Applicable
- Citation Number : TS-470-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: Rejects advance ruling application filed in capacity of Partnership, not as JV member
- In Favour of Not Applicable
- Citation Number : TS-469-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: Directs reversal of ITC availed in excess of entitlement prescribed under Rule 36(4)
- In Favour of Not Applicable
- Citation Number : TS-468-AAR(WB)-2021-GST
Authority for Advance Ruling
AAR: Cannot rule on ‘proposed supply’ of marine engines, absent substantiating documentary evidence
- In Favour of Not Applicable
- Citation Number : TS-467-AAR(TN)-2021-GST
Authority for Advance Ruling
AAR: Vocational courses offered by Leprosy Mission Trust if affiliated to NCVT/SCVT, exempt
- In Favour of Not Applicable
- Citation Number : TS-466-AAR(TN)-2021-GST