Rulings ( 6129 results )
Authority for Advance Ruling
AAR: EPC for solar power generation a ‘composite supply’ of works-contract service
May 23, 2025- In Favour of Applicant
- Citation Number : TS-429-AAR(WB)-2025-GST
High Court
HC: Appellate Authority cannot reject Hitachi’s refund citing ‘same cadre/rank’ among Departmental Authorities
May 22, 2025- In Favour of Not Available
- Citation Number : TS-426-HC(KAR)-2025-GST
High Court
HC: HC: Interest on 'security deposit' cannot be pressed once refund order attained finality
May 22, 2025- In Favour of Not Applicable
- Citation Number : TS-424-HC(J&K)-2025-GST
High Court
HC: Allowing IGST refund to Columbia Sportwear, clarifies key concepts of intermediary vs principal-to-principal relationship
May 22, 2025- In Favour of Petitioner
- Citation Number : TS-421-HC(KAR)-2025-GST
High Court
HC: 12% GST on Mango pulp from July 2017; Relies upon Vimal Agro
May 22, 2025- In Favour of Not Available
- Citation Number : TS-420-HC(GUJ)-2025-GST
High Court
HC: Quashes IGST recovery absent allegation citing contravention of Rule 96(10) in SCN
May 22, 2025- In Favour of Petitioner
- Citation Number : TS-416-HC(BOM)-2025-GST
Supreme Court
SC: Dismisses Revenue's SLP against quashing of ECrL negative blocking
May 21, 2025- In Favour of Petitioner
- Citation Number : TS-418-SC-2025-GST
High Court
HC: Quashes negative blocking of ECrL, follows Best Crop decision
May 21, 2025- In Favour of Petitioner
- Citation Number : TS-930-HC(DEL)-2024-GST
Supreme Court
SC: Dismisses SLP against HC ruling upholding penalty for return and tax payment default
May 21, 2025- In Favour of Respondent
- Citation Number : TS-417-SC-2025-GST
High Court
HC: Citing fraction of cause of action at Indore, affirms territorial-jurisdiction over Bhopal authority’s order
May 21, 2025- In Favour of Respondent
- Citation Number : TS-414-HC(MP)-2025-GST
Supreme Court
SC: Copy of SC order allowing use of Electronic Credit Ledger for payment of pre-deposit
May 21, 2025- In Favour of Petitioner
- Citation Number : TS-415-SC-2025-GST
High Court
HC: Recovery from cash/credit ledger 4 days from appellate-order, prior to 3-months unsustainable
May 21, 2025- In Favour of Respondent
- Citation Number : TS-413-HC(ALL)-2025-GST
High Court
HC: Computational accuracy not a prerequisite in SCN alleging floating of fake firms; Dismisses writ
May 21, 2025- In Favour of Petitioner
- Citation Number : TS-412-HC(DEL)-2025-GST
High Court
HC: No GST on inter-unit transfer of machinery from Head Office
May 20, 2025- In Favour of Petitioner
- Citation Number : TS-411-HC(ALL)-2025-GST
High Court
HC: Following Aberdare Technologies, issues notice to Revenue for rectification of returns
May 20, 2025- In Favour of Not Available
- Citation Number : TS-410-HC(DEL)-2025-GST
High Court
HC: Revokes cancellation subject to assessee filing returns & paying demand post-processing of returns
May 20, 2025- In Favour of Petitioner
- Citation Number : TS-409-HC(GUJ)-2025-GST
High Court
HC: Quashes order, noting DGGSTI had already closed matter on same invoices by non-existent supplier
May 20, 2025- In Favour of Petitioner
- Citation Number : TS-408-HC(PAT)-2025-GST
High Court
HC: Grants bail in fake ITC case citing clean record, speedy trial rights
May 20, 2025- In Favour of Petitioner
- Citation Number : TS-406-HC(P&H)-2025-GST
High Court
HC: Denies bail to 3 due to non-compliance with SC’s surrender condition
May 20, 2025- In Favour of Respondent
- Citation Number : TS-404-HC(ALL)-2025-GST
High Court
HC: Quashes retroactive registration cancellation order for non-filing qua pendency of Assessee’s suo-moto cancellation application
May 20, 2025- In Favour of Petitioner
- Citation Number : TS-389-HC(DEL)-2025-GST