Rulings ( 6130 results )
High Court
HC: Citing settled law, quashes confiscation against pan-masala manufacturer for excess-stock detected during investigation
May 12, 2025- In Favour of Petitioner
- Citation Number : TS-371-HC(ALL)-2025-GST
High Court
HC: Unimaginable to disallow ITC based on retrospective supplier’s registration certificate cancellation; Stays recovery
May 12, 2025- In Favour of Petitioner
- Citation Number : TS-372-HC(ORI)-2025-GST
High Court
HC: ITC frauds a danger to GST framework; Dismisses audacious writ petition with costs
May 12, 2025- In Favour of Respondent
- Citation Number : TS-369-HC(DEL)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Silver in old batteries supplied free by Indian Navy includible in 'finished-goods' value
May 12, 2025- In Favour of Respondent
- Citation Number : TS-368-AAAR(TN)-2025-GST
High Court
HC: Notice to be issued 3 months prior to cut-off date for assessment order
May 12, 2025- In Favour of Petitioner
- Citation Number : TS-366-HC(TEL)-2025-GST
High Court
HC: Quashes recovery initiated ignoring belated returns filed pursuant to order u/s 62(1); Summons officer
May 12, 2025- In Favour of Petitioner
- Citation Number : TS-364-HC(PAT)-2025-GST
High Court
HC: Refuses to entertain writ assailing notice for inadmissible ITC sans ‘exceptional situation’
May 12, 2025- In Favour of Respondent
- Citation Number : TS-363-HC(HP)-2025-GST
Authority for Advance Ruling
AAR: Free inputs supplied by Navy for manufacturing Torpedo-Battery to be added in taxable value
May 12, 2025- In Favour of Respondent
- Citation Number : TS-929-AAR(TN)-2024-GST
Supreme Court
SC: Dismisses Revenue’s SLP against HC verdict that quashed ‘negative-blocking’ under Rule 86A
May 12, 2025- In Favour of Petitioner
- Citation Number : TS-362-SC-2025-GST
High Court
HC: Stays Compensation-Cess levy on tobacco supply to merchant-exporters; Urges Council to resolve anomaly "at earliest"
May 10, 2025- In Favour of Petitioner
- Citation Number : TS-361-HC(GUJ)-2025-GST
Supreme Court
SC: Dismisses SLP against HC verdict striking down Circular restricting IDS refund to edible-oil manufacturer
May 09, 2025- In Favour of Respondent
- Citation Number : TS-359-SC-2025-GST
Authority for Advance Ruling
AAR: Housekeeping/cleaning services involving provision of manpower to educational institute, taxable
May 09, 2025- In Favour of Not Available
- Citation Number : TS-356-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: Composite supply of Medicines & consumables with healthcare services to in-patients till discharge, exempt
May 09, 2025- In Favour of Applicant
- Citation Number : TS-355-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: Panchayat leasing weekly market to contractor for entry-fee collection, outside ‘supply’ scope
May 09, 2025- In Favour of Applicant
- Citation Number : TS-352-AAR(TN)-2025-GST
High Court
HC: E-mode of appeal filing with all documents including electronic copy of order ‘valid’
May 09, 2025- In Favour of Petitioner
- Citation Number : TS-351-HC(ALL)-2025-GST
Supreme Court
SC: Confirms HC order quashing confiscation for mere excess stock detected during survey
May 09, 2025- In Favour of Petitioner
- Citation Number : TS-350-SC-2025-GST
Supreme Court
SC: Dismisses Revenue’s challenge to flavoured milk classification under Tariff Heading 0402, attracting 5% GST
May 09, 2025- In Favour of Petitioner
- Citation Number : TS-349-SC-2025-GST
High Court
HC: Assistance to students seeking admission in foreign university, not Intermediary; Allows refund
May 09, 2025- In Favour of Petitioner
- Citation Number : TS-348-HC(BOM)-2025-GST
High Court
HC: Quashes assessment against Sodexo noting clubbing turnovers of various States, non-consideration of SEZ-invoices
May 08, 2025- In Favour of Petitioner
- Citation Number : TS-347-HC(AP)-2025-GST
High Court
HC: Quashes ITC denial for initial roll-out years noting new deadline for availment
May 08, 2025- In Favour of Petitioner
- Citation Number : TS-346-HC(SIK)-2025-GST