Rulings ( 4864 results )
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
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