Rulings ( 7211 results )
High Court
HC: ITC refund rejected without according reasons, violates natural justice principles
- In Favour of Not Applicable
- Citation Number : TS-363-HC(MAD)-2021-GST
High Court
HC: Disposes petition challenging Central Tax Authority jurisdiction, given proceedings withdrawn by Revenue
- In Favour of Not Applicable
- Citation Number : TS-362-HC(DEL)-2021-GST
High Court
HC: Considering COVID crisis, directs assessee to Asst. Commissioner for paying interest liability in installment
- In Favour of Not Applicable
- Citation Number : TS-361-HC(GAUH)-2021-GST
Authority for Advance Ruling
AAR: Papad not limited to traditional-round shape but can be of any ‘shape and size’
- In Favour of Not Applicable
- Citation Number : TS-360-AAR(GUJ)-2021-GST
Authority for Advance Ruling
AAR: Inter-state movement of pallets, crates & containers on lease to branch, constitutes 'supply of service’
- In Favour of Not Applicable
- Citation Number : TS-359-AAR(KAR)-2021-GST
High Court
HC: Quashes seizure & prohibition order passed without ‘reason to believe’; Cites lack of ‘jurisdictional ingredients’
- In Favour of Not Applicable
- Citation Number : TS-356-HC(DEL)-2021-GST
Authority for Advance Ruling
AAR: Cinder Half Burnt Coal/Dust produced during Sponge Iron manufacturing taxable at 18%; Compensation Cess inapplicable
- In Favour of Not Applicable
- Citation Number : TS-355-AAR(TEL)-2021-GST
Authority for Advance Ruling
AAR: Date of handing over flat possession by Builder to land-owner supplying developmental rights construable as ‘Point of taxation’
- In Favour of Not Applicable
- Citation Number : TS-354-AAR(TEL)-2021-GST
High Court
HC: Charitable trust running medical store required to register; Pecuniary benefit immaterial for business
- In Favour of Not Applicable
- Citation Number : TS-353-HC(GUJ)-2021-GST
High Court
HC: Quashes notice and demand passed hastily in violation of natural-justice principles
- In Favour of Not Applicable
- Citation Number : TS-352-HC(PAT)-2021-GST
High Court
HC: DGGSTI empowered to arrest non-appearing assessee after issue of summons; Disposes contempt case
- In Favour of Not Applicable
- Citation Number : TS-351-HC(JHAR)-2021-GST
High Court
HC: Dismisses writ against appealable Assessment order, refrains to interfere after two-year lapse
- In Favour of Not Applicable
- Citation Number : TS-350-HC(AP)-2021-GST
High Court
HC: Throws out writ challenging refund-order, cites ‘unclean’ hands observing serious fake-ITC charges
- In Favour of Not Applicable
- Citation Number : TS-349-HC(DEL)-2021-GST
High Court
HC: Thwarts GST Authority’s attempt to re-agitate TRAN-1 issue decided in Adfert Technologies
- In Favour of Not Applicable
- Citation Number : TS-348-HC(P and H)-2021-GST
High Court
HC: IT Training Co. contests constitutional-validity of section 2 (6) of IGST Act governing ‘export of services’
- In Favour of Not Applicable
- Citation Number : TS-347-HC(DEL)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Reimbursement of additional discount offered by Castrol’s authorized dealer, taxable; Affirms AAR
- In Favour of Not Applicable
- Citation Number : TS-346-AAAR(KER)-2021-GST
Appellate Authority for Advance Ruling
AAAR: Private Coaching Institute for CA, CS not ‘educational institution’; Upholds AAR
- In Favour of Not Applicable
- Citation Number : TS-345-AAAR(KER)-2021-GST
High Court
HC: Technical-glitches cannot affect statutory rights; Upholds Single-Judge's direction to consider ITC transition request
- In Favour of Not Applicable
- Citation Number : TS-344-HC(KER)-2021-GST
Authority for Advance Ruling
AAR: Unit of Ordinance Factory Board under Defence Ministry exempted from e-way bill requirement
- In Favour of Not Applicable
- Citation Number : TS-342-AAR(MAH)-2021-GST
Appellate Authority for Advance Ruling
AAAR: PVC Carpet Mat classifiable under Heading 3918, taxable at 18%
- In Favour of Not Applicable
- Citation Number : TS-340-AAAR(KER)-2021-GST