Rulings ( 4777 results )
High Court
HC: Quashes confiscation, penalty proceedings absent ‘valid-service’, valuation basis eye-estimation without observing 'statutory-mandate'
May 15, 2023- In Favour of Petitioner
- Citation Number : TS-182-HC(ALL)-2023-GST
High Court
HC: Game of Skill, with or without stake, not betting
May 12, 2023- In Favour of Petitioner
- Citation Number : TS-181-HC(KAR)-2023-GST
High Court
HC: Rules on validity of intimation notice, inspection by Vigilance Department in tax matters
May 10, 2023- In Favour of Petitioner
- Citation Number : TS-180-HC(AP)-2023-GST
High Court
HC: Deeming fiction of 70:30 not applicable to all property development projects: Allows writ
May 09, 2023- In Favour of Petitioner
- Citation Number : TS-178-HC(MAD)-2023-GST
Authority for Advance Ruling
AAR: Clarifies tax rate for ITC’s ‘bonus’ payment to Canteen Service Provider’s employees
May 09, 2023- In Favour of Respondent
- Citation Number : TS-179-AAR(TEL)-2023-GST
Authority for Advance Ruling
AAR: 12% GST on accomodation rented by Trust to pilgrims, not within temple's vicinity
May 09, 2023- In Favour of Respondent
- Citation Number : TS-177-AAR(GUJ)-2023-GST
High Court
HC: Allows filing of revocation application for restoring GST registration, ITC claim for cancellation-period
May 08, 2023- In Favour of Respondent
- Citation Number : TS-173-HC(RAJ)-2023-GST
High Court
HC: Quashes “cryptic” order cancelling registration; “Assessee has right to know reasons for cancellation”
May 08, 2023- In Favour of Petitioner
- Citation Number : TS-176-HC(GUJ)-2023-GST
High Court
HC: Reserves liberty to Assessee, to apply for cancelling registration-revocation under March 31 Notification
May 08, 2023- In Favour of Respondent
- Citation Number : TS-171-HC(KAR)-2023-GST
High Court
HC: Keeps in abeyance proceedings pursuant to SCN issued after refund being granted
May 08, 2023- In Favour of Respondent
- Citation Number : TS-174-HC(RAJ)-2023-GST
High Court
HC: Upholds ex-parte assessment order levying demand for mis-declaration in returns, rejects writ
May 08, 2023- In Favour of Respondent
- Citation Number : TS-175-HC(ALL)-2023-GST
High Court
HC: Grants Govt. contractor second chance to prove case after appeal-dismissal on limitation ground
May 08, 2023- In Favour of Petitioner
- Citation Number : TS-172-HC(CAL)-2023-GST
High Court
HC: Non-filing certified order-copy within time only a technical defect, condonable by writ court
May 08, 2023- In Favour of Petitioner
- Citation Number : TS-170-HC(MAD)-2023-GST
High Court
HC: Delay in filing certified copy only technical, condonable in interest of merit
May 08, 2023- In Favour of Petitioner
- Citation Number : TS-739-HC(ORI)-2022-GST
Authority for Advance Ruling
AAR: Order basis suppression of information w.r.t. pending investigation before DGGI ‘void ab initio’
May 05, 2023- In Favour of Respondent
- Citation Number : TS-169-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: ‘No exemption to Architectural Consultancy Service’ provided as sub-contractor to ‘Municipal Corporation’
May 05, 2023- In Favour of Petitioner
- Citation Number : TS-168-AAR(GUJ)-2023-GST
Authority for Advance Ruling
AAR: Works contract services to Government Authority taxable at 12%, others 18%
May 05, 2023- In Favour of Respondent
- Citation Number : TS-738-AAR(TEL)-2022-GST
Authority for Advance Ruling
AAR: 28% IGST on supply of Motor Vehicles modified into Ambulances outside State; ITC permissible
May 04, 2023- In Favour of Applicant
- Citation Number : TS-167-AAR(TEL)-2023-GST
Authority for Advance Ruling
AAR: Absent uniformity in Members' opinion on classification of Aluminium Composite Panel, refers matter to AAAR
May 04, 2023- In Favour of Not Applicable
- Citation Number : TS-166-AAR(TEL)-2023-GST
High Court
HC: Restores appeal filed on 121st day, dismissed as time-barred
May 03, 2023- In Favour of Petitioner
- Citation Number : TS-165-HC(ALL)-2023-GST