Rulings ( 4864 results )
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
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