Rulings ( 4777 results )
Authority for Advance Ruling
AAR: Advance ruling application by logistics provider basis hypothesis or assumption 'not maintainable'
Jun 26, 2023- In Favour of Not Available
- Citation Number : TS-262-AAR(AP)-2023-GST
High Court
HC: Declares provisional-attachment orders to be 'no longer in operation', citing 1-year expiry
Jun 23, 2023- In Favour of Not Applicable
- Citation Number : TS-261-HC(KAR)-2023-GST
High Court
HC: Orders fresh decision on registration cancellation owing to non-consideration of facts
Jun 23, 2023- In Favour of Not Applicable
- Citation Number : TS-260-HC(CAL)-2023-GST
High Court
HC: Directs Revenue to consider Assessee's representation regarding IGST refund
Jun 23, 2023- In Favour of Petitioner
- Citation Number : TS-258-HC(GUJ)-2023-GST
High Court
HC: Condones “minor delay” in filing appeal, considering assessee’s bonafide explanation
Jun 23, 2023- In Favour of Petitioner
- Citation Number : TS-257-HC(MAD)-2023-GST
High Court
HC: Sets aside 'vague' GST-registration cancellation order, cites lack of specific reasons
Jun 23, 2023- In Favour of Petitioner
- Citation Number : TS-256-HC(GUJ)-2023-GST
High Court
HC: Quashes “cryptic” SCN proposing to cancel GST registration absent reasons
Jun 23, 2023- In Favour of Respondent
- Citation Number : TS-259-HC(GUJ)-2023-GST
Supreme Court
SC: Pre-condition of furnishing bank guarantee for bail ‘bad’; Follows earlier precedents
Jun 22, 2023- In Favour of Respondent
- Citation Number : TS-255-SC-2023-GST
High Court
HC: No illegality in rejecting assessee's time-barred appeal against order cancelling GST registration
Jun 22, 2023- In Favour of Respondent
- Citation Number : TS-254-HC(KER)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Support Service received from Foreign Parent Company liable to IGST under RCM
Jun 21, 2023- In Favour of Respondent
- Citation Number : TS-252-AAAR(MAH)-2023-GST
High Court
HC: Issues guidelines for tax difference calculation for pre-GST works contract
Jun 21, 2023- In Favour of Respondent
- Citation Number : TS-253-HC(KAR)-2023-GST
Authority for Advance Ruling
AAR: IGST under RCM leviable on monetary proceeds transferred to Foreign Parent Company
Jun 21, 2023- In Favour of Respondent
- Citation Number : TS-740-AAR(MAH)-2022-GST
High Court
HC: Rejects plea for returning amount recovered by Revenue from assessee’s provisionally attached bank-account
Jun 20, 2023- In Favour of Not Applicable
- Citation Number : TS-249-HC(GUJ)-2023-GST
High Court
HC: Quashes assessment orders passed by “totally ignoring” personal hearing request; Remands matter
Jun 20, 2023- In Favour of Not Applicable
- Citation Number : TS-251-HC(MAD)-2023-GST
Authority for Advance Ruling
AAR: 'Duty-Credit Scrips' excludible from value of exempted supply for computing ITC reversal
Jun 20, 2023- In Favour of Applicant
- Citation Number : TS-246-AAR(TEL)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Facilitator receiving stipend amount reimbursement from NEEM Trainer not acting as ‘pure agent’
Jun 20, 2023- In Favour of Not Available
- Citation Number : TS-250-AAAR(MAH)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Target incentive received by Intel reseller not trade discount but towards 'supply of service'
Jun 20, 2023- In Favour of Respondent
- Citation Number : TS-248-AAAR(MAH)-2023-GST
High Court
HC: Quashes Revenue’s recovery attempt merely based upon summary order absent SCN and adjudication order
Jun 20, 2023- In Favour of Petitioner
- Citation Number : TS-247-HC(JHAR)-2023-GST
High Court
HC: Quashes order cancelling GST Registration, grants fresh opportunity to respond to SCN
Jun 16, 2023- In Favour of Petitioner
- Citation Number : TS-244-HC(DEL)-2023-GST
High Court
HC: Grants assessee unhindered access to bank-account on expiry of provisional attachment order
Jun 16, 2023- In Favour of Petitioner
- Citation Number : TS-243-HC(DEL)-2023-GST