Rulings ( 4867 results )
High Court
HC: Amount deposited during search not 'voluntary'; Requires aligning CBIC-Instruction with Gujarat HC 'direction'
Dec 22, 2022- In Favour of Petitioner
- Citation Number : TS-667-HC(DEL)-2022-GST
Authority for Advance Ruling
AAR: Rules on maintainability of advance ruling, rejects application as ‘inadmissible’
Dec 21, 2022- In Favour of Respondent
- Citation Number : TS-665-AAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: ‘Raula Gundi’ made by mixing tobacco dust, bhaja dhania, Mustard Oil is ‘Chewing Tobacco (without lime-tube)’, taxable at 28% GST with 160% Compensation Cess
Dec 21, 2022- In Favour of Respondent
- Citation Number : TS-664-AAR(OD)-2022-GST
Authority for Advance Ruling
AAR: Extends GST exemption to printing of pre-examination items for ‘educational institutions’
Dec 21, 2022- In Favour of Petitioner
- Citation Number : TS-666-AAR(AP)-2022-GST
Authority for Advance Ruling
AAR: “Roombr”, a walltop computer being an automatic data processing machine is classifiable under Head 8471 4190
Dec 20, 2022- In Favour of Applicant
- Citation Number : TS-663-AAR(KAR)-2022-GST
Authority for Advance Ruling
AAR: Transfer of LoanFront App is “service by way of transfer of going concern”, exempt
Dec 20, 2022- In Favour of Applicant
- Citation Number : TS-662-AAR(KAR)-2022-GST
High Court
HC: Quashes Appellate Order upholding registration revocation without giving 'dispositive reasoning', remands matter
Dec 19, 2022- In Favour of Petitioner
- Citation Number : TS-661-HC(MAD)-2022-GST
High Court
HC: Refuses release of laptop, computer, documents seized by DGGI during search
Dec 16, 2022- In Favour of Respondent
- Citation Number : TS-660-HC(DEL)-2022-GST
High Court
HC: Mere non-payment to supplier cannot restrict credit entitlement; Directs unblocking ITC lying in ECrL
Dec 15, 2022- In Favour of Petitioner
- Citation Number : TS-659-HC(DEL)-2022-GST
Authority for Advance Ruling
AAR: Execution of lake beautification work for State Tourism Development Corporation taxable at 18%
Dec 15, 2022- In Favour of Respondent
- Citation Number : TS-658-AAR(TEL)-2022-GST
Authority for Advance Ruling
AAR: 18% GST on warehouses & cold-storages constructed for State Govt. entity
Dec 15, 2022- In Favour of Respondent
- Citation Number : TS-657-AAR(TEL)-2022-GST
High Court
HC: Cryptic ex parte order determining tax violates natural justice principle, warrants remand
Dec 14, 2022- In Favour of Petitioner
- Citation Number : TS-654-HC(PAT)-2022-GST
High Court
HC: E-way bill expiry no ground to detain goods and vehicle
Dec 14, 2022- In Favour of Petitioner
- Citation Number : TS-653-HC(GUJ)-2022-GST
Supreme Court
SC: Issues notice in warehousing-industry's writ; Tags with SLP challenging ‘Safari Retreats’ verdict
Dec 14, 2022- In Favour of Not Applicable
- Citation Number : TS-652-SC-2022-GST
High Court
HC: Grants bail considering long custody, trial delay, investigation completion and max sentence under GST
Dec 14, 2022- In Favour of Applicant
- Citation Number : TS-656-HC(CHAT)-2022-GST
High Court
HC: Directs assessee to demonstrate interest payment on tax paid belatedly
Dec 14, 2022- In Favour of Petitioner
- Citation Number : TS-655-HC(MAD)-2022-GST
Authority for Advance Ruling
AAR: Diesel cost incurred for running DG set provided on rental basis taxable at 18%
Dec 14, 2022- In Favour of Applicant
- Citation Number : TS-651-AAR(UTT)-2022-GST
Authority for Advance Ruling
AAR: Value of free diesel filled by service recipient includible in GTA service valuation
Dec 14, 2022- In Favour of Respondent
- Citation Number : TS-650-AAR(UTT)-2022-GST
High Court
HC: Recommends assessee's direct communication with GSTN to redress software limitation; Directs IGST refund
Dec 14, 2022- In Favour of Petitioner
- Citation Number : TS-649-HC(GUJ)-2022-GST
High Court
HC: Allows refund of GST paid on notice-pay recovery; Circular applicable retrospectively
Dec 12, 2022- In Favour of Respondent
- Citation Number : TS-648-HC(KER)-2022-GST