Rulings ( 7211 results )

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NAA

NAA: Realtor to provide evidence of passing ITC benefit home-buyers wise; remands matter

  • In Favour of Not Applicable
  • Citation Number : TS-111-NAA-2021-GST
High Court

HC: Directs assessee to file application before GST-Council to facilitate TRAN-01 filing

  • In Favour of Petitioner
  • Citation Number : TS-110-HC(RAJ)-2021-GST
High Court

HC: Lifts provisional attachment on bank accounts for payment of employee-salaries with conditions

  • In Favour of Not Applicable
  • Citation Number : TS-109-HC(DEL)-2021-GST
High Court

HC: Derides Revenue for ‘misconceiving’ meaning of “Bond”; Directs release of goods

  • In Favour of Not Applicable
  • Citation Number : TS-108-HC(GUJ)-2021-GST
High Court

HC: Quashes refund-rejection order; Cites natural justice principles violation, exceptions to alternative-remedy Rule

  • In Favour of Petitioner
  • Citation Number : TS-107-HC(J&K)-2021-GST
Appellate Authority for Advance Ruling

AAAR: Grant of access to shared pathway by Chennai Metro Rail leading to one’s dwelling unit taxable at 18%, upholds AAR

  • In Favour of Not Applicable
  • Citation Number : TS-106-AAAR(TN)-2021-GST
Authority for Advance Ruling

AAR: Stock Brokers buying/selling shares for clients liable to pay GST on delayed payment=charges

  • In Favour of Not Applicable
  • Citation Number : TS-1009-AAR(UP)-2018-GST
Appellate Authority for Advance Ruling

AAAR: Stock Brokers buying/selling shares for clients not liable for GST on delayed payment-charges, modifies AAR

  • In Favour of Not Applicable
  • Citation Number : TS-1336-AAAR(UP)-2019-GST
High Court

HC: Directs AAR to expeditiously decide assessee's application long pending as & when quorum is complete

  • In Favour of Petitioner
  • Citation Number : TS-103-HC(DEL)-2021-GST
High Court

HC: Delhi HC directs NAA to consider jurisdictional objections raised in writ challenging DGAP investigation

  • In Favour of Not Applicable
  • Citation Number : TS-102-HC(DEL)-2021-GST
High Court

HC: 'Difference in nomenclature irrelevant', Allows transition of TDS into GST

  • In Favour of Not Applicable
  • Citation Number : TS-101-HC(MAD)-2021-GST
High Court

HC: Continued detention for fake ITC availment ‘unjustified’ when accused cooperating in investigation

  • In Favour of Petitioner
  • Citation Number : TS-100-HC(BOM)-2021-GST
Authority for Advance Ruling

AAR: “Geo Membrane” for Water Proof Lining of Ponds, Canals and other Water storage places, taxable at 28%

  • In Favour of Not Applicable
  • Citation Number : TS-1231-AAR(GUJ)-2020-GST
Authority for Advance Ruling

AAR: Occupational Health Check-Up or preventive care service along with allied medical service provided to ‘Business entities’ taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-1230-AAR(GUJ)-2020-GST
Appellate Authority for Advance Ruling

AAAR: Betel/Areca Nut taxable at 5%; Modifies AAR ruling keeping classification intact

  • In Favour of Not Applicable
  • Citation Number : TS-98-AAAR(TN)-2021-GST
Appellate Authority for Advance Ruling

AAAR: Printing & supply of trade advertisement material a ‘composite supply’, not supply of goods; Affirms AAR

  • In Favour of Not Applicable
  • Citation Number : TS-97-AAAR(TN)-2021-GST
High Court

HC: Delhi HC to hear matter impugning Revenue’s inaction against bank account attachment

  • In Favour of Not Applicable
  • Citation Number : TS-96-HC(DEL)-2021-GST
High Court

HC: Quashes decision withholding refund absent prerequisite of ‘recording opinion’ u/s 54

  • In Favour of Petitioner
  • Citation Number : TS-95-HC(ALL)-2021-GST
High Court

HC: Directs Revenue to consider matter on inadvertent selection of higher duty-drawback option

  • In Favour of Petitioner
  • Citation Number : TS-94-HC(GUJ)-2021-GST
High Court

HC: Directs Appellate Authority to entertain Govt. undertaking’s appeal without insisting on pre-deposit

  • In Favour of Not Applicable
  • Citation Number : TS-93-HC(MP)-2021-GST