Rulings ( 4777 results )
High Court
HC: Allows manual submission of supporting documents in appeal against GST registration cancellation
Jun 30, 2023- In Favour of Not Applicable
- Citation Number : TS-281-HC(AP)-2023-GST
High Court
HC: No infirmity in Revenue's procedure in passing order; Cites assessee’s non-cooperation
Jun 30, 2023- In Favour of Respondent
- Citation Number : TS-280-HC(MAD)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Cannot vivisect selling of advertisement space for classification and taxation, modifies AAR
Jun 30, 2023- In Favour of Respondent
- Citation Number : TS-742-AAAR(TEL)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Kacha Arhtiya as ‘agent’ not liable to GST under reverse charge mechanism, affirms AAR
Jun 30, 2023- In Favour of Respondent
- Citation Number : TS-278-AAAR(PUN)-2023-GST
High Court
HC: Proceedings u/s 74 can be initiated independently without resorting to scrutiny proceedings u/s 61
Jun 30, 2023- In Favour of Petitioner
- Citation Number : TS-277-HC(AP)-2023-GST
Authority for Advance Ruling
AAR: GST not leviable on subsidized amount collected from employees towards canteen facility
Jun 28, 2023- In Favour of Applicant
- Citation Number : TS-741-AAR(UP)-2022-GST
Authority for Advance Ruling
AAR: Advance ruling application on unutilized balance ITC transfer not maintainable
Jun 28, 2023- In Favour of Applicant
- Citation Number : TS-276-AAR(CHAT)-2023-GST
Authority for Advance Ruling
AAR: ‘Fortified Rice Kernels’ made from Rice Flour classifiable under CH 1904, attracts 18% GST
Jun 28, 2023- In Favour of Respondent
- Citation Number : TS-275-AAR(CHAT)-2023-GST
Authority for Advance Ruling
AAR: Rice supplied in pre-packaged form for export attracts 5% GST
Jun 28, 2023- In Favour of Applicant
- Citation Number : TS-274-AAR(CHAT)-2023-GST
High Court
HC: Assessee cannot suffer due to supplier’s mistake in GSTR-1, entitled to refund
Jun 28, 2023- In Favour of Petitioner
- Citation Number : TS-273-HC(MP)-2023-GST
High Court
HC: Grants bail to accused booked for alleged sales-suppression in returns by making clandestine supplies
Jun 28, 2023- In Favour of Applicant
- Citation Number : TS-272-HC(ALL)-2023-GST
Authority for Advance Ruling
AAR: Amount paid to sub-contractor as compensation amicably settled 'out-of-court' not taxable
Jun 28, 2023- In Favour of Applicant
- Citation Number : TS-271-AAR(TEL)-2023-GST
High Court
HC: Grants interim relief by allowing release of machinery, equipment trailer upon furnishing BG
Jun 28, 2023- In Favour of Petitioner
- Citation Number : TS-270-HC(CAL)-2023-GST
High Court
HC: Quashes non-speaking order, remands matter for fresh consideration
Jun 28, 2023- In Favour of Petitioner
- Citation Number : TS-268-HC(CAL)-2023-GST
High Court
HC: Sets-aside assessment order and treats as show cause notice: Lists matter on July 13
Jun 28, 2023- In Favour of Petitioner
- Citation Number : TS-269-HC(MAD)-2023-GST
High Court
HC: Meritorious appeal shouldn’t be dismissed on hyper-technical ground of non-filing of certified order-copy
Jun 28, 2023- In Favour of Petitioner
- Citation Number : TS-267-HC(CAL)-2023-GST
High Court
HC: Communication from client a 'privileged' information; Challenge by third-party Advocate to GST-fraud investigation 'maintainable'
Jun 27, 2023- In Favour of Appellant
- Citation Number : TS-266-HC(CAL)-2023-GST
Authority for Advance Ruling
AAR: No ITC reversal on commercial/financial credit-note towards post sale discount
Jun 27, 2023- In Favour of Not Applicable
- Citation Number : TS-265-AAR(AP)-2023-GST
Authority for Advance Ruling
AAR: GST applicable on pre-packaged rice supply upto 25 kgs meant for exports
Jun 26, 2023- In Favour of Applicant
- Citation Number : TS-264-AAR(AP)-2023-GST
Authority for Advance Ruling
AAR: Manpower Service to Govt. Entities not exempt; 18% GST applicable on entire amount collected
Jun 26, 2023- In Favour of Respondent
- Citation Number : TS-263-AAR(AP)-2023-GST