Rulings ( 4777 results )
High Court
HC: Personal Hearing not empty formality, cannot be denied or substituted by telephonic conversation
Jul 25, 2023- In Favour of Petitioner
- Citation Number : TS-339-HC(DEL)-2023-GST
High Court
HC: Grants bail in alleged ITC-fraud, given Revenue's unsureness w.r.t. offence
Jul 24, 2023- In Favour of Petitioner
- Citation Number : TS-338-HC(ALL)-2023-GST
High Court
HC: Right to bail not deniable merely because of community sentiments against accused
Jul 24, 2023- In Favour of Applicant
- Citation Number : TS-337-HC(ALL)-2023-GST
High Court
HC: Allows exporter interest on delayed IGST refund; Cites 'clear' & 'mandatory' provision
Jul 24, 2023- In Favour of Petitioner
- Citation Number : TS-336-HC(GUJ)-2023-GST
Authority for Advance Ruling
AAR: Chikkies, containing cocoa taxable at 18%, however, with Dry Fruits, Crushed Peanut, attracts 5%
Jul 22, 2023- In Favour of Applicant
- Citation Number : TS-335-AAR(KAR)-2023-GST
Authority for Advance Ruling
AAR: Refuses to render advance ruling, on grounds of jurisdiction, ‘cryptic’ facts
Jul 21, 2023- In Favour of Respondent
- Citation Number : TS-334-AAR(GUJ)-2023-GST
Authority for Advance Ruling
AAR: Culls out ‘scope’ of advance ruling, renders ‘no ruling’ on supplies prior to application
Jul 21, 2023- In Favour of Respondent
- Citation Number : TS-333-AAR(RAJ)-2023-GST
Authority for Advance Ruling
AAR: PG/Hostel rent not exempt, meals, house keeping, washing machine not ‘naturally bundled’
Jul 21, 2023- In Favour of Respondent
- Citation Number : TS-332-AAR(KAR)-2023-GST
Authority for Advance Ruling
AAR: Services of product-development & engineering of items specified by foreign entities, ‘Zero Rated Supplies’
Jul 21, 2023- In Favour of Respondent
- Citation Number : TS-331-AAR(GUJ)-2023-GST
Authority for Advance Ruling
AAR: Charging battery of Electric Vehicle a ‘supply of service’, taxable at 18%
Jul 21, 2023- In Favour of Respondent
- Citation Number : TS-330-AAR(KAR)-2023-GST
High Court
HC: Upholds confiscation of vehicle noticing factors indicating transporter's intention to evade tax
Jul 21, 2023- In Favour of Respondent
- Citation Number : TS-329-HC(UTT)-2023-GST
Supreme Court
SC: Person summoned for interrogation cannot seek pre-arrest protection; Allows Revenue's appeal
Jul 21, 2023- In Favour of Respondent
- Citation Number : TS-328-SC-2023-GST
Authority for Advance Ruling
AAR: Rules on taxability of Hostel accommodation to college students for residential purposes
Jul 20, 2023- In Favour of Applicant
- Citation Number : TS-327-AAR(UP)-2023-GST
Authority for Advance Ruling
AAR: ‘Rapigro’ classifiable as Plant Growth Regulator, and not Fertilizer; taxable at 18%
Jul 20, 2023- In Favour of Respondent
- Citation Number : TS-326-AAR(GUJ)-2023-GST
Authority for Advance Ruling
AAR: Amount receivable towards food, electricity, diesel, etc. for hostel taxable as manpower supply
Jul 20, 2023- In Favour of Respondent
- Citation Number : TS-743-AAR(TN)-2022-GST
Competition Commission of India
CCI: Considering non-execution of project other than one already investigated, drops proceeding against Respondent
Jul 20, 2023- In Favour of Petitioner
- Citation Number : TS-325-CCI-2023-GST
Authority for Advance Ruling
AAR: Gold 'in any form' cannot pass test of second-hand goods; Valuation basis 'margin scheme' inapplicable
Jul 19, 2023- In Favour of Respondent
- Citation Number : TS-324-AAR(KER)-2023-GST
High Court
HC: Once NCLT approves resolution-plan, past credit, liability get extinguished; Follows Ghanashyam Mishra precedent
Jul 18, 2023- In Favour of Petitioner
- Citation Number : TS-323-HC(JHAR)-2023-GST
Authority for Advance Ruling
AAR: ‘Solar Home Lighting System’ classifiable as solar power based device, taxable at 12%
Jul 18, 2023- In Favour of Not Applicable
- Citation Number : TS-322-AAR(UP)-2023-GST
Authority for Advance Ruling
AAR: Isha Foundation’s “Gurukul” style residential school not “Educational institution”, denies exemption
Jul 18, 2023- In Favour of Respondent
- Citation Number : TS-320-AAR(KAR)-2023-GST