Rulings ( 6130 results )
High Court
HC: Legal representative of deceased not liable for GST dues after acquiring fresh registration
Apr 22, 2025- In Favour of Not Available
- Citation Number : TS-285-HC(JHAR)-2025-GST
High Court
HC: Relegates taxpayer to alternate remedy of appeal for assailing demand
Apr 22, 2025- In Favour of Petitioner
- Citation Number : TS-284-HC(PAT)-2025-GST
High Court
HC: Adjudicating Authority to consider advance rulings on roof mounted air conditioners classification
Apr 22, 2025- In Favour of Not Available
- Citation Number : TS-283-HC(DEL)-2025-GST
High Court
HC: Upholds RERA Tribunal's order permitting allottee to withdraw pre-deposited GST loss on flat-booking cancellation
Apr 22, 2025- In Favour of Respondent
- Citation Number : TS-282-HC(MAD)-2025-GST
High Court
HC: Quashes demand pertaining to IGST but remands for examining applicability of Rule 96B
Apr 22, 2025- In Favour of Petitioner
- Citation Number : TS-281-HC(ALL)-2025-GST
High Court
HC: Assessment order deemed withdrawn upon timely filing of GSTR-3B; technical glitch cannot override law
Apr 22, 2025- In Favour of Petitioner
- Citation Number : TS-280-HC(MAD)-2025-GST
High Court
HC: Quashes appellate and assessment order basis non-issuance of notice through ‘fair mode’
Apr 22, 2025- In Favour of Petitioner
- Citation Number : TS-279-HC(PAT)-2025-GST
High Court
HC: Quashes bank-attachment order recovering penalty noting deposit of tax-demand; Cites 'clear law'
Apr 21, 2025- In Favour of Petitioner
- Citation Number : TS-278-HC(AP)-2025-GST
High Court
HC: Quashes ‘substantial’ demand on Mentos, Alpenliebe confectioner qua rate; Directs to adjudicate afresh
Apr 21, 2025- In Favour of Petitioner
- Citation Number : TS-277-HC(DEL)-2025-GST
High Court
HC: Quashes deficiency memo rejecting refund sans prescribed procedure; Remands matter
Apr 21, 2025- In Favour of Petitioner
- Citation Number : TS-276-HC(GUJ)-2025-GST
High Court
HC: Cross-examination not ‘unfettered- right’; Order denying request appealable
Apr 21, 2025- In Favour of Respondent
- Citation Number : TS-275-HC(DEL)-2025-GST
High Court
HC: Imposes cost on officer for denying opportunity of personal hearing, ‘contrary’ to Circular
Apr 21, 2025- In Favour of Petitioner
- Citation Number : TS-274-HC(ALL)-2025-GST
High Court
HC: Allows legal heir of deceased proprietor to file for revoking registration-cancellation
Apr 21, 2025- In Favour of Petitioner
- Citation Number : TS-273-HC(GUJ)-2025-GST
High Court
HC: Cross-examination of PWD officer ‘necessary’ due to ‘intricate connection’ with discrepancies
Apr 21, 2025- In Favour of Petitioner
- Citation Number : TS-272-HC(KER)-2025-GST
High Court
HC: Contractor liable to tax prevalent on tender-receipt date; Council's recommendation not rate-notification
Apr 21, 2025- In Favour of Respondent
- Citation Number : TS-271-HC(J&K)-2025-GST
Authority for Advance Ruling
AAR: Manpower services for housekeeping, security, cooking etc supplied to Govt Hospitals exempt
Apr 21, 2025- In Favour of Applicant
- Citation Number : TS-261-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: Construction, maintenance of railway sheds, a mixed supply, attracts 18% GST
Apr 21, 2025- In Favour of Not Available
- Citation Number : TS-264-AAR(MAH)-2025-GST
Authority for Advance Ruling
AAR: Recipient’s question on GST rate reimbursable to service supplier, outside section 97 scope
Apr 21, 2025- In Favour of Respondent
- Citation Number : TS-262-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: R&D services for cancer diagnosis does not qualify for exemption as ‘healthcare services’
Apr 21, 2025- In Favour of Not Available
- Citation Number : TS-269-AAR(MAH)-2025-GST
High Court
HC: Cannot transition credit on capital-goods received after GST rollout; Cites distinction with inputs
Apr 21, 2025- In Favour of Respondent
- Citation Number : TS-270-HC(PAT)-2025-GST