Rulings ( 7228 results )
High Court
HC: Disposes writ, where Respondent agrees to process refund subject to modifications in GSTR 1 / GSTR 3
- In Favour of Both
- Citation Number : TS-753-HC(BOM)-2018-NT
High Court
HC: Quashes registration cancellation where show cause notice issued in violation of principles of natural justice
- In Favour of Petitioner
- Citation Number : TS-752-HC(ALL)-2018-NT
High Court
HC: Sets aside detention and penalty order where E-way bill downloaded prior to effecting seizure
- In Favour of Petitioner
- Citation Number : TS-751-HC(ALL)-2018-NT
High Court
HC: Issues notice in writ challenging press release clarifying last date for availing ITC for July 2017 to March 2018 period
- In Favour of Not Applicable
- Citation Number : TS-750-HC(GUJ)-2018-NT
Appellate Authority for Advance Ruling
AAAR: Upholds AAR, Taxi aggregator liable to GST on amount billed through digital platform
- In Favour of Respondent
- Citation Number : TS-748-AAAR-2018-NT
High Court
HC: Quashes detention for e-way bill non-compliance where motor vehicle transported post-sale completion
- In Favour of Petitioner
- Citation Number : TS-746-HC-2018(KER)-NT
Appellate Authority for Advance Ruling
AAAR: Processed tea, not being an agricultural produce, 'warehouse services' thereto not exempt
- In Favour of Not Applicable
- Citation Number : TS-745-AAAR(MAH)-2018-NT
Authority for Advance Ruling
AAR: Product “Disc Brake Pads” for Passenger & SUV taxable @28% under HSN 8708
- In Favour of Not Applicable
- Citation Number : TS-742-AAR-2018-NT
Authority for Advance Ruling
AAR: CIDCO, a Govt. Entity, extends concessional rate for execution of power supply infrastructure
- In Favour of Not Applicable
- Citation Number : TS-741-AAR-2018-NT
Authority for Advance Ruling
AAR: No registration required in West Bengal where imported goods cleared under invoice raised from HO located in Mumbai
- In Favour of Not Applicable
- Citation Number : TS-740-AAR-2018-NT
Authority for Advance Ruling
AAR: Photography services pertaining to diamonds, made available physically, by overseas entity, not 'export'
- In Favour of Respondent
- Citation Number : TS-739-AAR(MAH)-2018-NT
Authority for Advance Ruling
AAR: Amount collected by Lions Club & district for members convenience, not towards 'supply'
- In Favour of Not Applicable
- Citation Number : TS-738-AAR-2018-NT
NAA
NAA: Upholds profiteering against retailer for selling Cadbury/Nestle chocolates at same MRP post-GST
- In Favour of Complainant
- Citation Number : TS-735-NAA-2018-NT
Authority for Advance Ruling
AAR: Transportation' as part of cable package' supply under separate contracts with cross fall breach provision', not exempt
- In Favour of Respondent
- Citation Number : TS-733-AAR(MAH)-2018-NT
Authority for Advance Ruling
AAR: Occupancy Certificate Date issued by Bruhat Bengaluru Mahanagara Palike construable as Date of Completion of Property Construction
- In Favour of Not Applicable
- Citation Number : TS-734-AAR-2018-NT
Authority for Advance Ruling
AAR: GST applicable on building handed over under JDA, service tax payable on services provided upto June 2017
- In Favour of Not Applicable
- Citation Number : TS-730-AAR-2018-NT
Authority for Advance Ruling
AAR: Tutti Fruity', a product of Papaya classifiable under CTH 2006, as preparation of fruits
- In Favour of Not Applicable
- Citation Number : TS-731-AAR-2018-NT
Authority for Advance Ruling
AAR: Rules on taxability of supply of food, medicines, etc. to patients as part of health- care services
- In Favour of Not Applicable
- Citation Number : TS-732-AAR(KAR)-2018-NT
High Court
HC: Dismisses writ appeal, upholds release of goods detained only upon furnishing bank guarantee
- In Favour of Both
- Citation Number : TS-728-HC(KER)-2018-NT
High Court
HC: Form GSTR-3B, not GSTR-3 to be filed under Rule 61(5), admits challenge to Commissioner's power to issue conditional notification
- In Favour of Respondent
- Citation Number : TS-729-HC-2018(DEL)-NT