Rulings ( 4777 results )
High Court
HC: Dismisses writ assailing GSTIN cancellation; Directs approaching concerned officer
Jul 31, 2023- In Favour of Not Available
- Citation Number : TS-360-HC(DEL)-2023-GST
High Court
HC: Retrospective GST registration cancellation not justifiable despite non-filing of returns
Jul 31, 2023- In Favour of Not Available
- Citation Number : TS-359-HC(DEL)-2023-GST
High Court
HC: Citing supplier's cancelled registration, dismisses assessee's writ challenging ITC-reversal sought on machinery-purchase
Jul 31, 2023- In Favour of Respondent
- Citation Number : TS-358-HC(MAD)-2023-GST
Authority for Advance Ruling
AAR: Supply of goods without consideration in discharge of warranty obligation not taxable
Jul 28, 2023- In Favour of Applicant
- Citation Number : TS-356-AAR(KER)-2023-GST
Authority for Advance Ruling
AAR: Amount charged from villa-buyers for structural changes form part of consideration for construction service
Jul 28, 2023- In Favour of Not Available
- Citation Number : TS-355-AAR(KER)-2023-GST
High Court
HC: Sets aside refund rejection; Lack of reason, SCN non-issuance a “fundamental error”
Jul 28, 2023- In Favour of Petitioner
- Citation Number : TS-357-HC(DEL)-2023-GST
High Court
HC: Grants refund of excess IGST charged inadvertently on goods supplied to Merchant Exporter
Jul 28, 2023- In Favour of Petitioner
- Citation Number : TS-354-HC(GUJ)-2023-GST
Authority for Advance Ruling
AAR: Consideration given for grant of desilting right taxable at 18% on reverse charge basis
Jul 28, 2023- In Favour of Respondent
- Citation Number : TS-350-AAR(KER)-2023-GST
Authority for Advance Ruling
AAR: Netting-off receivables of one GSTIN by another for paying consideration, valid,; Allows ITC
Jul 28, 2023- In Favour of Applicant
- Citation Number : TS-352-AAR(KER)-2023-GST
Authority for Advance Ruling
AAR: Construction of residential villas taxable at 7.5%, irrespective of sale deed execution
Jul 28, 2023- In Favour of Respondent
- Citation Number : TS-351-AAR(KER)-2023-GST
High Court
HC: Upholds validity of time-limit prescribed for ITC; Return with late-fee not springboard to claim credit
Jul 27, 2023- In Favour of Petitioner
- Citation Number : TS-349-HC(AP)-2023-GST
High Court
HC: Matter once finalized in Appellate order cannot be re-agitated via fresh SCN; Allows writ
Jul 26, 2023- In Favour of Petitioner
- Citation Number : TS-348-HC(JHAR)-2023-GST
High Court
HC: Loan to Credit-Card holder is loan-simpliciter and nothing else; Directs refund of IGST paid
Jul 26, 2023- In Favour of Appellant
- Citation Number : TS-347-HC(CAL)-2023-GST
High Court
HC: Relegates Assessee to file reply to SCN, absent case foundation details in Notice
Jul 25, 2023- In Favour of Petitioner
- Citation Number : TS-345-HC(ALL)-2023-GST
High Court
HC: Quashes order imposing 200% penalty on consignment upon detention; Directs recalculation
Jul 25, 2023- In Favour of Not Applicable
- Citation Number : TS-343-HC(CAL)-2023-GST
High Court
HC: Quashes order rejecting appeal “mechanically” owing to non-supply of certified copies; Remits matter
Jul 25, 2023- In Favour of Petitioner
- Citation Number : TS-344-HC(ORI)-2023-GST
High Court
HC: Derides Revenue for affording hearing to assessee before expiry of time for SCN-reply
Jul 25, 2023- In Favour of Petitioner
- Citation Number : TS-346-HC(DEL)-2023-GST
Authority for Advance Ruling
AAR: Activity of change of description of wetland to ordinary land in Govt records, taxable under RCM
Jul 25, 2023- In Favour of Respondent
- Citation Number : TS-341-AAR(KER)-2023-GST
Authority for Advance Ruling
AAR: Artificial Insemination Crate/Travis for use in veterinary clinics attracts 18%
Jul 25, 2023- In Favour of Not Applicable
- Citation Number : TS-342-AAR(GUJ)-2023-GST
Authority for Advance Ruling
AAR: 18% GST on Shifting Transmission Lines on NHAI’s request for road widening projects, ITC admissible
Jul 25, 2023- In Favour of Applicant
- Citation Number : TS-340-AAR(PUN)-2023-GST