Rulings ( 4777 results )
Authority for Advance Ruling
AAR: Composite Supply of service by milling of food grains into flour to Govt. for distribution under PDS, exempt
Jul 10, 2023- In Favour of Applicant
- Citation Number : TS-300-AAR(WB)-2023-GST
High Court
HC: Disposes writ petition challenging order-in appeal over appellate tribunal non-constitution
Jul 07, 2023- In Favour of Petitioner
- Citation Number : TS-299-HC(BOM)-2023-GST
High Court
HC: Provisional Attachment of bank account cannot continue beyond one year
Jul 07, 2023- In Favour of Petitioner
- Citation Number : TS-298-HC(BOM)-2023-GST
High Court
HC: Bombay HC grants ad interim-relief to Adlabs Imagica in plea for extending entitlement certificate time-period
Jul 07, 2023- In Favour of Petitioner
- Citation Number : TS-297-HC(BOM)-2023-GST
High Court
HC: Provisional bank-account attachment a ‘serious intrusion’ into privacy; Quashes order
Jul 07, 2023- In Favour of Not Applicable
- Citation Number : TS-296-HC(TEL)-2023-GST
Authority for Advance Ruling
AAR: Generation of E-way bill, address determination for invoice falls outside ambit of ‘Advance Ruling’
Jul 07, 2023- In Favour of Respondent
- Citation Number : TS-294-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: Services of loading/unloading imported processed Toor, Whole Pulses and Black Matte, not exempt
Jul 07, 2023- In Favour of Applicant
- Citation Number : TS-293-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: No ruling in application where matter stands decided by jurisdictional authority in prior proceedings
Jul 07, 2023- In Favour of Respondent
- Citation Number : TS-295-AAR(WB)-2023-GST
Supreme Court
SC: Dismisses Revenue's appeal against HC-decision quashing vehicle detention order
Jul 07, 2023- In Favour of Petitioner
- Citation Number : TS-291-SC-2023-GST
High Court
HC: Cooperation in assessment proceedings ‘critical pre-requisite’ for entitlement to writ-remedy; Dismisses assessee's petition
Jul 07, 2023- In Favour of Respondent
- Citation Number : TS-292-HC(MAD)-2023-GST
High Court
HC: Directs refund of IGST considering non-realization of duty drawback at higher rate
Jul 06, 2023- In Favour of Petitioner
- Citation Number : TS-290-HC(BOM)-2023-GST
Authority for Advance Ruling
AAR: No GST chargeable by Fair Price Shop to Govt. on supply to ration-card holders
Jul 05, 2023- In Favour of Applicant
- Citation Number : TS-288-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: Separate Registration needless for carrying multiple types of business from same place
Jul 05, 2023- In Favour of Applicant
- Citation Number : TS-289-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: Denies ITC on construction cost capitalized in books towards warehouse rented out
Jul 04, 2023- In Favour of Respondent
- Citation Number : TS-287-AAR(WB)-2023-GST
Authority for Advance Ruling
AAR: No compensation cess on Tobacco waste ‘kandi ravo' when supplied without brand name
Jul 04, 2023- In Favour of Applicant
- Citation Number : TS-285-AAR(GUJ)-2023-GST
Authority for Advance Ruling
AAR: BIS-certified Geotextile for soil-reinforcement and industrial use specifically covered under heading 59119032
Jul 04, 2023- In Favour of Applicant
- Citation Number : TS-284-AAR(GUJ)-2023-GST
Authority for Advance Ruling
AAR: Deduction of amount towards canteen and transportation facility from employees' salary not supply, 'Notice-pay' recovery not taxable
Jul 04, 2023- In Favour of Applicant
- Citation Number : TS-286-AAR(GUJ)-2023-GST
High Court
HC: Orders summon issuing authority to transfer documents/paper to investigating officer
Jun 30, 2023- In Favour of Petitioner
- Citation Number : TS-283-HC(GUJ)-2023-GST
High Court
HC: Allows filing of statutory appeal owing to uploading of GST notice on other portal
Jun 30, 2023- In Favour of Not Available
- Citation Number : TS-279-HC(CAL)-2023-GST
High Court
HC: Asking assessee’s immediate presence at short notice and cancelling registration, arbitrary
Jun 30, 2023- In Favour of Petitioner
- Citation Number : TS-282-HC(BOM)-2023-GST