Rulings ( 4777 results )
High Court
HC: Directs refund of amount recovered during search owing to non-compliance, non-issuance DRC-03
Jun 16, 2023- In Favour of Petitioner
- Citation Number : TS-245-HC(P&H)-2023-GST
High Court
HC: Quashes ‘cryptic’ show cause notice restoring revocation application for GST registration cancellation
Jun 16, 2023- In Favour of Petitioner
- Citation Number : TS-231-HC(DEL)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Intra-company equipment movement between branches in different States taxable as 'lease rental service'
Jun 16, 2023- In Favour of Not Applicable
- Citation Number : TS-242-AAAR(MAH)-2023-GST
High Court
HC: Upholds rejection of rectification application for reconciling ITC claim in GSTR-3B with GSTR-2A
Jun 15, 2023- In Favour of Respondent
- Citation Number : TS-241-HC(MAD)-2023-GST
High Court
HC: Upholds GST levy on 'Demo Cars' movement by Kia-Motors absent furnishing of mandatory information
Jun 15, 2023- In Favour of Respondent
- Citation Number : TS-240-HC(MP)-2023-GST
High Court
HC: Retrospective cancellation of supplier’s registration no ground to deny ITC benefit to recipient
Jun 14, 2023- In Favour of Petitioner
- Citation Number : TS-239-HC(CAL)-2023-GST
High Court
HC: Dismisses writ challenging initiation of summons, cash-credit A/C attachment; Cites absence of mala-fide
Jun 14, 2023- In Favour of Petitioner
- Citation Number : TS-238-HC(GUJ)-2023-GST
Authority for Advance Ruling
AAR: Rejects advance ruling by ‘service receiver’, Uttar Pradesh Metro Rail Corp.
Jun 14, 2023- In Favour of Applicant
- Citation Number : TS-237-AAR(UP)-2023-GST
Authority for Advance Ruling
AAR: Consultancy services rendered by sub-contractor for Urban Development Agency and PMAY are ‘pure services’
Jun 14, 2023- In Favour of Applicant
- Citation Number : TS-234-AAR(UP)-2023-GST
Authority for Advance Ruling
AAR: Mixing of Scent in raw unmanufactured tobacco changes its character to manufactured tobacco
Jun 14, 2023- In Favour of Respondent
- Citation Number : TS-235-AAR(UP)-2023-GST
Authority for Advance Ruling
AAR: Outpatient treatment of patients suffering from 'Substance Use Disorder' traditionally different from ‘healthcare services’, not exempt
Jun 12, 2023- In Favour of Respondent
- Citation Number : TS-232-AAR(RAJ)-2023-GST
Authority for Advance Ruling
AAR: Supply of goods & services to in-patients is 'Composite Supply', exempt as 'health care services'
Jun 12, 2023- In Favour of Applicant
- Citation Number : TS-233-AAR(RAJ)-2023-GST
High Court
HC: SEZ unit not exempt from inspection or investigation under GST; Dismisses writ
Jun 08, 2023- In Favour of Petitioner
- Citation Number : TS-230-HC(GUJ)-2023-GST
High Court
HC: Directs 'prompt' disbursal of 'budgetary support scheme' benefit; Imposes penalty upon officers for delay
Jun 07, 2023- In Favour of Petitioner
- Citation Number : TS-229-HC(J&K)-2023-GST
High Court
HC: Upholds constitutional validity of IGST sections post Third Judge reference judgment
Jun 06, 2023- In Favour of Petitioner
- Citation Number : TS-228-HC(BOM)-2023-GST
High Court
HC: Relegates assessee to remedy before appellate forum over bank account attachment
Jun 06, 2023- In Favour of Respondent
- Citation Number : TS-212-HC(ORI)-2023-GST
High Court
HC: Rejection of personal-hearing request due to belatedly filed Form DRC-06 ‘hyper-technical’, quashes order
Jun 06, 2023- In Favour of Petitioner
- Citation Number : TS-222-HC(KAR)-2023-GST
High Court
HC: Instructs to approach competent authority, applying cancellation revocation Notification
Jun 06, 2023- In Favour of Petitioner
- Citation Number : TS-224-HC(GUJ)-2023-GST
High Court
HC: Permits assesee to file representation before GST Policy Wing for enabling IFF option
Jun 06, 2023- In Favour of Petitioner
- Citation Number : TS-226-HC(J&K)-2023-GST
High Court
HC: Citing peculiarity of matter, justifies direction to issue SCN before direct recovery as per section 75(12)
Jun 06, 2023- In Favour of Respondent
- Citation Number : TS-227-HC(CAL)-2023-GST