Rulings ( 6129 results )
High Court
HC: Single judge order fixing time-line in remand proceedings will not supplant the law on limitation
May 20, 2025- In Favour of Petitioner
- Citation Number : TS-407-HC(ALL)-2025-GST
Authority for Advance Ruling
AAR: Sub-leasing/letting a part of multiplex not ‘transfer', attracts 18% as ‘construction service’
May 20, 2025- In Favour of Not Available
- Citation Number : TS-405-AAR(WB)-2025-GST
High Court
HC: Recovery impermissible where taxpayer intends to appeal before GSTAT; Directs to recredit
May 20, 2025- In Favour of Petitioner
- Citation Number : TS-403-HC(CAL)-2025-GST
High Court
HC: Laments Revenue’s 'personal hearing' fixation before reply filing date: Remands matter to SCN-stage
May 19, 2025- In Favour of Petitioner
- Citation Number : TS-402-HC(UTT)-2025-GST
Supreme Court
SC: Dismisses Revenue’s SLP against HC judgment on ‘fusible interlining cloth’ classification
May 19, 2025- In Favour of Petitioner
- Citation Number : TS-401-SC-2025-GST
Appellate Authority for Advance Ruling
AAAR: Classification of leasing properties alongside fit-outs hinges on actual use, remits matter
May 17, 2025- In Favour of Not Applicable
- Citation Number : TS-400-AAAR(WB)-2025-GST
High Court
HC: Quashes assessment pertaining to ITC exigiblity on kerosene-oil purchased from IOCL under PDS
May 16, 2025- In Favour of Petitioner
- Citation Number : TS-399-HC(ORI)-2025-GST
High Court
HC: Quashes order passed u/r 96(10) for not adhering to demand and recovery proceedings
May 16, 2025- In Favour of Petitioner
- Citation Number : TS-398-HC(BOM)-2025-GST
High Court
HC: ITC availment based on fake supplies falls under ambit of ‘fraud’; Section 74 applies
May 16, 2025- In Favour of Respondent
- Citation Number : TS-397-HC(ALL)-2025-GST
High Court
HC: Seeks status report from DGGI of firms, lawyers allegedly pitched-in wrongful ITC availment
May 16, 2025- In Favour of Not Applicable
- Citation Number : TS-392-HC(DEL)-2025-GST
High Court
HC: Allows to move an appeal against AAR-order rendering hostel for weaker sections taxable
May 16, 2025- In Favour of Petitioner
- Citation Number : TS-391-HC(TEL)-2025-GST
High Court
HC: Condones 192 days delay in filing appeal, directs Appellate Authority to hear on merits
May 16, 2025- In Favour of Petitioner
- Citation Number : TS-390-HC(MAD)-2025-GST
High Court
HC: Provisional Attachment of bank-account based on assumptions and presumptions illegal, recording of reasons paramount
May 16, 2025- In Favour of Petitioner
- Citation Number : TS-393-HC(BOM)-2025-GST
Authority for Advance Ruling
AAR: No ITC on imported spare parts for warranty service if IGST paid by foreign supplier
May 16, 2025- In Favour of Respondent
- Citation Number : TS-396-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: 'Refund' not a subject for which Advance Ruling can be sought
May 16, 2025- In Favour of Respondent
- Citation Number : TS-395-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Mixing Tobacco with lime qualifies as 'chewing tobacco', constitutes manufacture, taxable at 28%
May 16, 2025- In Favour of Respondent
- Citation Number : TS-394-AAR(GUJ)-2025-GST
High Court
HC: Absent discrepancy between GSTR-1 and GSTR-3B w.r.t ‘self-assessed-tax’, circumventing adjudicatory mechanism u/s-73/74 unsustainable
May 15, 2025- In Favour of Petitioner
- Citation Number : TS-388-HC(CAL)-2025-GST
High Court
HC: GST cannot be part of employees minimum wages quoted in tender document
May 15, 2025- In Favour of Respondent
- Citation Number : TS-387-HC(MP)-2025-GST
High Court
HC: Fund expenses as part of investment-management-fee, a factual issue, beyond writ court's scope
May 15, 2025- In Favour of Respondent
- Citation Number : TS-386-HC(DEL)-2025-GST
Authority for Advance Ruling
AAR: No ITC on inputs, input services, capital goods for construction of multi-utility building
May 14, 2025- In Favour of Not Applicable
- Citation Number : TS-385-AAR(GUJ)-2025-GST