Rulings ( 7211 results )
Sessions Court
SSC: Sessions Court holds anticipatory-bail application of e-commerce employees 'premature', however, grants safeguard against Revenue's coercive-action
- In Favour of Not Applicable
- Citation Number : TS-296-SSC(PTL)-2021-GST
Authority for Advance Ruling
AAR: Facilitating/Arranging sales for overseas supplier not 'export' but constitutes an 'Intermediary' service
- In Favour of Not Applicable
- Citation Number : TS-295-AAR(WB)-2021-GST
High Court
HC: P&H HC to probe sustainability of simultaneous proceedings initiated by Central and State authorities
- In Favour of Not Applicable
- Citation Number : TS-294-HC(P&H)-2021-GST
High Court
HC: Permits inspection of documents available with opposite party, directs proper adjudication
- In Favour of Petitioner
- Citation Number : TS-293-HC(ORI)-2021-GST
High Court
HC: Quashes ex-parte assessment-order being ‘bad in law’; Directs de-attachment of bank account
- In Favour of Petitioner
- Citation Number : TS-292-HC(PAT)-2021-GST
High Court
HC: Quashes Revenue’s ex-parte order, for being violative of natural justice principles
- In Favour of Petitioner
- Citation Number : TS-291-HC(PAT)-2021-GST
High Court
HC: “Incumbent” upon Assessing Authority to afford personal hearing to assesses
- In Favour of Petitioner
- Citation Number : TS-290-HC(AP)-2021-GST
High Court
HC: Directs Revenue to process TRAN-1 Form manually, given technical glitches during e-filing
- In Favour of Petitioner
- Citation Number : TS-289-HC(DEL)-2021-GST
High Court
HC: DGGI officers, being proper-officers, as assigned by Commissioner in Board, entitled to issue summons
- In Favour of Respondent
- Citation Number : TS-288-HC(GUJ)-2021-GST
High Court
HC: ITC-reversal on inputs for inherent loss during manufacturing process ‘misconceived’; Blocked credit provision inapplicable
- In Favour of Petitioner
- Citation Number : TS-287-HC(MAD)-2021-GST
High Court
HC: Chhattisgarh HC grants relief to BALCO; Stays order denying ITC due to GSTR 2A-3B mismatch
- In Favour of Not Applicable
- Citation Number : TS-286-HC(CHAT)-2021-GST
High Court
HC: Delay in enclosing certified order-copy no ground for rejecting appeal, given Covid-times
- In Favour of Petitioner
- Citation Number : TS-284-HC(ORI)-2021-GST
High Court
HC: Calls upon Council to forward representation to Govt. for bringing petrol, diesel under GST
- In Favour of Not Applicable
- Citation Number : TS-283-HC(KER)-2021-GST
Authority for Advance Ruling
AAR: Sub-contractor entitled to concessional 12% GST on construction of Medical Institute/Hospital for SAIL
- In Favour of Not Applicable
- Citation Number : TS-282-AAR(OD)-2021-GST
High Court
HC: Merely exercising option under composite scheme cannot estop Revenue from directing tax-payment
- In Favour of Respondent
- Citation Number : TS-1240-HC(AP)-2020-GST
High Court
HC: Considering crucial investigation-stage, declines release of Bank-Account attached in fake ITC case
- In Favour of Not Applicable
- Citation Number : TS-280-HC(AP)-2021-GST
Authority for Advance Ruling
AAR: ‘Track Assembly’ for car-seat movement, a motor-vehicle accessory, not part of seat
- In Favour of Not Applicable
- Citation Number : TS-279-AAR(TN)-2021-GST
High Court
HC: Quashes demand order, given natural-justice principles violation; Directs de-freezing of bank account
- In Favour of Petitioner
- Citation Number : TS-277-HC(PAT)-2021-GST
High Court
HC: Search and seizure operations not illegal, directs Assessee to co-ordinate in proceedings
- In Favour of Respondent
- Citation Number : TS-276-HC(PAT)-2021-GST
High Court
HC: Issues Notice in writ challenging Revenue’s action of blocking ITC on IGST
- In Favour of Not Applicable
- Citation Number : TS-275-HC(DEL)-2021-GST