Rulings ( 4777 results )
Authority for Advance Ruling
AAR: Supply of goods and services thereto through separate contracts not ‘composite’ absent ‘natural bundling’
May 24, 2023- In Favour of Applicant
- Citation Number : TS-202-AAR(TEL)-2023-GST
Authority for Advance Ruling
AAR: Motor-Vehicle Hire Service provider to charge GST on whole bill-amount including fuel reimbursement
May 24, 2023- In Favour of Applicant
- Citation Number : TS-201-AAR(UTT)-2023-GST
High Court
HC: Allows interest in compliance with refund sanction order payable before May 31
May 23, 2023- In Favour of Respondent
- Citation Number : TS-200-HC(DEL)-2023-GST
High Court
HC: Directs release of goods, vehicle post payment of 200% of tax invoice value
May 23, 2023- In Favour of Petitioner
- Citation Number : TS-197-HC(ALL)-2023-GST
High Court
HC: Transporter cannot seek release of goods by claiming full tax payment, dismisses writ
May 23, 2023- In Favour of Respondent
- Citation Number : TS-196-HC(MAD)-2023-GST
High Court
HC: Un-signed scanned copy of declaration uploaded with refund application not an ‘illegality’
May 23, 2023- In Favour of Petitioner
- Citation Number : TS-199-HC(RAJ)-2023-GST
High Court
HC: Quashes orders denying ITC on work contract services invoking blocked credit provision
May 23, 2023- In Favour of Petitioner
- Citation Number : TS-198-HC(TRI)-2023-GST
High Court
HC: Sets-aside order attaching bank-account suspecting dummy company without tangible material
May 23, 2023- In Favour of Petitioner
- Citation Number : TS-194-HC(DEL)-2023-GST
High Court
HC: Whether assessee is ‘Intermediary’ determinable basis actual work performed; Remands matter
May 23, 2023- In Favour of Petitioner
- Citation Number : TS-195-HC(DEL)-2023-GST
Authority for Advance Ruling
AAR: Rules on ITC eligibility on WCS utilized for setting factory machineries foundation
May 22, 2023- In Favour of Petitioner
- Citation Number : TS-193-AAR(GUJ)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Right to use car parking service not naturally bundled with construction services; Upholds AAR
May 18, 2023- In Favour of Respondent
- Citation Number : TS-192-AAAR(WB)-2023-GST
Authority for Advance Ruling
AAR: Melting gold-jewellery to lump-form changes goods’ nature; Denies benefit of GST-payment on margin-difference
May 18, 2023- In Favour of Respondent
- Citation Number : TS-191-AAR(KAR)-2023-GST
High Court
HC: Demand, following Income Tax guidelines ‘impermissible’, absent essentials for adjudication u/s 74
May 18, 2023- In Favour of Petitioner
- Citation Number : TS-190-HC(ALL)-2023-GST
Authority for Advance Ruling
AAR: Common amenity charges levied by Godrej Properties taxable; Plot sale, basic infra exempt
May 17, 2023- In Favour of Applicant
- Citation Number : TS-189-AAR(KAR)-2023-GST
High Court
HC: Quashes demand order given personal hearing details missing in “precursor”, i.e. SCN
May 16, 2023- In Favour of Petitioner
- Citation Number : TS-187-HC(MP)-2023-GST
High Court
HC: Mere unblocking of credit doesn’t debar Officer's right of Assessment, quashes writ
May 16, 2023- In Favour of Respondent
- Citation Number : TS-186-HC(MAD)-2023-GST
High Court
HC: Rules on entitlement to interest on refund of unutilized ITC
May 16, 2023- In Favour of Respondent
- Citation Number : TS-185-HC(P&H)-2023-GST
High Court
HC: Allows refund of unutilized ITC declaring SCN, deficiency memo non est
May 16, 2023- In Favour of Respondent
- Citation Number : TS-184-HC(DEL)-2023-GST
High Court
HC: Filing digitally uploaded copy of impugned order with appeal, ‘substantial compliance’
May 16, 2023- In Favour of Petitioner
- Citation Number : TS-188-HC(P&H)-2023-GST
High Court
HC: Directs detained goods release upon depositing 200% penalty to safeguard Revenue's interest
May 15, 2023- In Favour of Petitioner
- Citation Number : TS-183-HC(MAD)-2023-GST