Rulings ( 5580 results )
High Court
HC: 'Affiliation-Fee' collected by Goa-University statutory/regulatory in nature; Circulars curbing exemption erroneous
Apr 16, 2025- In Favour of Petitioner
- Citation Number : TS-255-HC(BOM)-2025-GST
High Court
HC: Hearing indispensable when rejecting rectification application ‘adversely affecting’ assessee
Apr 15, 2025- In Favour of Petitioner
- Citation Number : TS-254-HC(DEL)-2025-GST
High Court
HC: Non-generation of part-B of E-way Bill stating vehicle number ‘lineal’, ‘technical’
Apr 15, 2025- In Favour of Petitioner
- Citation Number : TS-253-HC(GUJ)-2025-GST
High Court
HC: Appellate Authority to decide on merits not merely on non-appearance
Apr 15, 2025- In Favour of Petitioner
- Citation Number : TS-251-HC(KER)-2025-GST
High Court
HC: Refrains from provisionally releasing seized vehicle sans challenge to confiscation
Apr 15, 2025- In Favour of Petitioner
- Citation Number : TS-252-HC(KER)-2025-GST
High Court
HC: IDS refund denial to IOCL citing same rate on input and output "illegal"
Apr 15, 2025- In Favour of Petitioner
- Citation Number : TS-925-HC(KAR)-2024-GST
High Court
HC: Sale of incomplete building by Liquidator without any further construction not taxable
Apr 15, 2025- In Favour of Not Available
- Citation Number : TS-924-HC(KAR)-2024-GST
High Court
HC: 'Solatium' received for compulsory acquisition of land by Metro Rail Corp. not taxable
Apr 14, 2025- In Favour of Petitioner
- Citation Number : TS-923-HC(KAR)-2024-GST
High Court
HC: Quashes arbitrary order denying transition of VAT TDS without assigning reasons
Apr 14, 2025- In Favour of Petitioner
- Citation Number : TS-250-HC(ORI)-2025-GST
High Court
HC: Physical-delivery not mandatory for ITC, can be claimed upon ‘deemed-receipt’: Distinguises E-Com Gill
Apr 14, 2025- In Favour of Petitioner
- Citation Number : TS-249-HC(PAT)-2025-GST
High Court
HC: Strikes down GST levy on Indian Medical Association's services to member Doctors
Apr 11, 2025- In Favour of Petitioner
- Citation Number : TS-248-HC(KER)-2025-GST
High Court
HC: Quashes assessment noting recovery of nearly 47% of tax dues
Apr 11, 2025- In Favour of Not Available
- Citation Number : TS-247-HC(MAD)-2025-GST
High Court
HC: Grants bail considering un-framed charges nature of trial, which is yet to commence
Apr 11, 2025- In Favour of Applicant
- Citation Number : TS-246-HC(ALL)-2025-GST
High Court
HC: Upholds assessment against ‘accessory’ involved in passing on ineligible credit from non-existent dealers
Apr 11, 2025- In Favour of Respondent
- Citation Number : TS-241-HC(MAD)-2025-GST
High Court
HC: Remands for fresh consideration allowing taxpayer to avail penalty/interest waiver Amnesty Scheme
Apr 11, 2025- In Favour of Petitioner
- Citation Number : TS-245-HC(KAR)-2025-GST
High Court
HC: Grants inter-relief against demand confirmed after declining to admit documents
Apr 11, 2025- In Favour of Petitioner
- Citation Number : TS-244-HC(KER)-2025-GST
High Court
HC: Quashes demand against dead person absent issuance of notice to legal representative
Apr 11, 2025- In Favour of Petitioner
- Citation Number : TS-243-HC(ALL)-2025-GST
High Court
HC: Assessment without personal hearing on turnover-difference between GSTR-3B, Form 26AS violates natural-justice principles
Apr 11, 2025- In Favour of Petitioner
- Citation Number : TS-242-HC(MAD)-2025-GST
Authority for Advance Ruling
AAR: Services w.r.t supply of material by Hitachi for HVDC projects taxable at 18%
Apr 11, 2025- In Favour of Petitioner
- Citation Number : TS-240-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: HDPE Woven Geo-Membrane with plastic lamination ‘textile’ of a kind, attracts 12% not 18%
Apr 11, 2025- In Favour of Not Applicable
- Citation Number : TS-239-AAR(MAH)-2025-GST