Rulings ( 4867 results )
High Court
HC: Writ Court can interfere if SCN is an order by itself and pre-meditated; remands matter
Feb 07, 2023- In Favour of Petitioner
- Citation Number : TS-727-HC(CAL)-2022-GST
High Court
HC: Supply of ‘Vouchers’ not goods or services, but ‘Instrument' like 'Money’; Quashes AAR/AAAR order
Feb 06, 2023- In Favour of Not Applicable
- Citation Number : TS-23-HC(KAR)-2023-GST
High Court
HC: Allows migration of unadjusted TDS amount to GST regime; Quashes demand notices
Feb 06, 2023- In Favour of Petitioner
- Citation Number : TS-22-HC(JHAR)-2023-GST
High Court
HC: Applying principles of restitution and compensation, grants interest on refund of bank guarantee enchashed/withheld illegally
Jan 30, 2023- In Favour of Petitioner
- Citation Number : TS-726-HC(KAR)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Issuance of ‘permit’ by Forest Dept. for coal-transit taxable as 'Public-Administrative-Services', modifies AAR
Jan 30, 2023- In Favour of Respondent
- Citation Number : TS-725-AAAR(TEL)-2022-GST
Appellate Authority for Advance Ruling
AAAR: Tools/patterns development as per OEMs specifications used for Cameshaft manufacture constitutes supply of ‘goods’; Modifies AAR
Jan 30, 2023- In Favour of Respondent
- Citation Number : TS-21-AAAR(MAH)-2023-GST
High Court
HC: Allows bail considering detention period, directs to deposit disputed amount
Jan 30, 2023- In Favour of Applicant
- Citation Number : TS-724-HC(CHAT)-2022-GST
Supreme Court
SC: Sets aside HC's bail condition of depositing disputed amount under protest
Jan 30, 2023- In Favour of Petitioner
- Citation Number : TS-20-SC-2023-GST
High Court
HC: Allows rectification of GSTR-3B-return considering errors made in early stages of GST
Jan 27, 2023- In Favour of Petitioner
- Citation Number : TS-722-HC(KAR)-2022-GST
High Court
HC: Citing non-granting of hearing opportunity by Adjudicating Authority, quashes refund rejection order
Jan 27, 2023- In Favour of Petitioner
- Citation Number : TS-19-HC(RAJ)-2023-GST
High Court
HC: Considering Covid-19 pandemic, condones Assessee’s delay in filing appeal beyond limitation period
Jan 27, 2023- In Favour of Petitioner
- Citation Number : TS-723-HC(GUJ)-2022-GST
High Court
HC: Extension of time-limit for order-issuance applies to SCN-issuance as well; Dismisses writ
Jan 27, 2023- In Favour of Respondent
- Citation Number : TS-18-HC(KER)-2023-GST
Authority for Advance Ruling
AAR: Ready to drink “Jigarthanda” taxable at 12% as ‘Beverages containing milk’
Jan 27, 2023- In Favour of Respondent
- Citation Number : TS-720-AAR(TN)-2022-GST
Authority for Advance Ruling
AAR: Activity of tanning raw hide and converting it to finished leather qualifies as ‘Job-Work’
Jan 27, 2023- In Favour of Not Applicable
- Citation Number : TS-721-AAR(TN)-2022-GST
Authority for Advance Ruling
AAR: Transfer of business by way of merger in pursuance of MOU a ‘supply of service’
Jan 27, 2023- In Favour of Petitioner
- Citation Number : TS-696-AAR(WB)-2022-GST
High Court
HC: Directs approaching Commissioner for time-limit extension for filing GST ITC-01 owing Scheme switchover
Jan 25, 2023- In Favour of Petitioner
- Citation Number : TS-17-HC(JHAR)-2023-GST
Appellate Authority for Advance Ruling
AAAR: GST under RCM not payable on services received by SEZ unit from Developer
Jan 25, 2023- In Favour of Not Applicable
- Citation Number : TS-16-AAAR(MAH)-2023-GST
High Court
HC: Not equitable to relegate assessee towards alternate remedy where assessee not granted hearing opportunity; Quashes Single Judge order
Jan 24, 2023- In Favour of Appellant
- Citation Number : TS-15-HC(CHAT)-2023-GST
High Court
HC: Registration suspension via ‘cryptic’ notice non sustainable; Allows writ petition
Jan 24, 2023- In Favour of Not Applicable
- Citation Number : TS-718-HC(GUJ)-2022-GST
High Court
HC: Allows conditional release of goods, conveyance after depositing fine and penalty
Jan 24, 2023- In Favour of Petitioner
- Citation Number : TS-719-HC(GUJ)-2022-GST