Rulings ( 4864 results )
High Court
HC: Noting time-barred appeal against registration cancellation, relegates Assessee to proper officer for revocation
Apr 17, 2023- In Favour of Petitioner
- Citation Number : TS-131-HC(JHAR)-2023-GST
High Court
HC: Quashes ‘reckless’ notice seeking to cancel GST registration
Apr 17, 2023- In Favour of Petitioner
- Citation Number : TS-134-HC(ALL)-2023-GST
High Court
HC: Delay in filing appeal without justifiable explanation ‘fatal’, upholds registration cancellation
Apr 17, 2023- In Favour of Respondent
- Citation Number : TS-132-HC(MAD)-2023-GST
High Court
HC: Application non-deficient in material particulars, not ‘non est’, quashes order denying refund to BSNL
Apr 13, 2023- In Favour of Petitioner
- Citation Number : TS-130-HC(DEL)-2023-GST
High Court
HC: E-commerce operators 'a class distinct from individual supplier'; GST on auto-rickshaw/non-AC bus ‘not discriminatory’
Apr 13, 2023- In Favour of Respondent
- Citation Number : TS-129-HC(DEL)-2023-GST
High Court
HC: Assessee not 'intermediary' for provision of services to Japanese affiliate, allows IGST refund
Apr 12, 2023- In Favour of Respondent
- Citation Number : TS-128-HC(DEL)-2023-GST
Authority for Advance Ruling
AAR: Red Gram Dall supplied in packed form at Civil Corp.'s behest not 'pre-packed' commodity
Apr 12, 2023- In Favour of Applicant
- Citation Number : TS-127-AAR(AP)-2023-GST
Authority for Advance Ruling
AAR: Subsidized charges recovered towards canteens services by Cadila from Corporate-Office/factory employees not supply
Apr 12, 2023- In Favour of Applicant
- Citation Number : TS-126-AAR(GUJ)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Members differ over exemption on services to Municipal Corp.; 18% GST on works contract for South Central Railway and services procured from third party
Apr 11, 2023- In Favour of Appellant
- Citation Number : TS-124-AAAR(TEL)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Second level sub-contractor having no nexus with main-contractor ineligible for reduced 12% GST-rate
Apr 11, 2023- In Favour of Respondent
- Citation Number : TS-125-AAAR-2023-GST
Appellate Authority for Advance Ruling
AAAR: Manpower Supply Service to various Government Departments ineligible for exemption
Apr 11, 2023- In Favour of Respondent
- Citation Number : TS-123-AAAR(GUJ)-2023-GST
Authority for Advance Ruling
AAR: Advance ruling applicable only for proposed transaction not where supplies already undertaken
Apr 10, 2023- In Favour of Applicant
- Citation Number : TS-122-AAR(RAJ)-2023-GST
Authority for Advance Ruling
AAR: Advance ruling applicable only for ‘proposed' transaction, not where supplies already undertaken
Apr 10, 2023- In Favour of Petitioner
- Citation Number : TS-121-AAR(RAJ)-2023-GST
Authority for Advance Ruling
AAR: Rejects advance ruling application filed after initiation of audit proceedings
Apr 10, 2023- In Favour of Petitioner
- Citation Number : TS-120-AAR(AP)-2023-GST
Authority for Advance Ruling
AAR: 90-year lease of ‘Commercial Plots’ not “Sale”, 18% GST applicable on one-time premium
Apr 06, 2023- In Favour of Respondent
- Citation Number : TS-119-AAR(GUJ)-2023-GST
Authority for Advance Ruling
AAR: GST not leviable on amount recovered by Employer towards Canteen and Transportation Facilities
Apr 06, 2023- In Favour of Applicant
- Citation Number : TS-118-AAR(AP)-2023-GST
Authority for Advance Ruling
AAR: 18% GST on Liquidated Damages received for non-performance; CBIC Circular not universal/absolute
Apr 06, 2023- In Favour of Petitioner
- Citation Number : TS-117-AAR(AP)-2023-GST
Appellate Authority for Advance Ruling
AAAR: Charges inextricably linked to construction taxable as bundled-service; Customer's perception important; Sets-aside AAR
Apr 05, 2023- In Favour of Respondent
- Citation Number : TS-116-AAAR(MAH)-2023-GST
High Court
HC: Stays suspension of registration basis ‘farce’ show cause notice
Apr 04, 2023- In Favour of Petitioner
- Citation Number : TS-115-HC(RAJ)-2023-GST
High Court
HC: Allows revocation of registration-cancellation, directs Department to enable return filing without technical glitch
Apr 04, 2023- In Favour of Petitioner
- Citation Number : TS-114-HC(ORI)-2023-GST