Rulings ( 5861 results )
Authority for Advance Ruling
AAR: TR-06 challan not ‘prescribed document’ for availing ITC of differential IGST paid on import
Jun 17, 2025- In Favour of Applicant
- Citation Number : TS-538-AAR(TN)-2025-GST
High Court
HC: Allows ITC-refund on export to sister-concern abroad; Rejects Revenue's ‘agency’, 'distinct-person' analogy
Jun 17, 2025- In Favour of Petitioner
- Citation Number : TS-530-HC(BOM)-2025-GST
High Court
HC: Denies ITC citing recipient's failure to demonstrate tax-deposit by supplier with cancelled registration
Jun 16, 2025- In Favour of Petitioner
- Citation Number : TS-529-HC(ALL)-2025-GST
High Court
HC: Cash-credit account unbound by phrase ‘any property’ appearing in S.83: Quashes attachment
Jun 16, 2025- In Favour of Petitioner
- Citation Number : TS-528-HC(BOM)-2025-GST
High Court
HC: Directs Revenue to decide Lodha's refund claim filed 9 years ago in time-bound manner
Jun 16, 2025- In Favour of Petitioner
- Citation Number : TS-527-HC(BOM)-2025-GST
High Court
HC: Dismisses writ challenging GST Council decision imposing GST on Superior Kerosene Oil
Jun 16, 2025- In Favour of Respondent
- Citation Number : TS-526-HC(CAL)-2025-GST
High Court
HC: Copy of Gujarat HC judgment holding that omission of Rule 96(10) nullifies all pending proceedings
Jun 13, 2025- In Favour of Petitioner
- Citation Number : TS-525-HC(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Facilitating property-tax assessment falls outside Article 243W purview; Denies exemption
Jun 13, 2025- In Favour of Not Available
- Citation Number : TS-523-AAR(MAH)-2025-GST
Authority for Advance Ruling
AAR: Marketing & selling services to poultry breeding farm as ‘commission agent’ taxable; Veterinary services, exempt
Jun 13, 2025- In Favour of Applicant
- Citation Number : TS-524-AAR(MAH)-2025-GST
High Court
HC: CBIC’s direction mandating DIN inapplicable to State Tax Officer sans corresponding SGST-Circular
Jun 13, 2025- In Favour of Petitioner
- Citation Number : TS-522-HC(GUJ)-2025-GST
High Court
HC: Quashes order basis communication gap on GST portal regarding personal hearing date
Jun 13, 2025- In Favour of Petitioner
- Citation Number : TS-521-HC(ALL)-2025-GST
High Court
HC: Quashes rectification application dismissal for not giving reasons & hearing; Directs portal access and remand
Jun 13, 2025- In Favour of Petitioner
- Citation Number : TS-520-HC(DEL)-2025-GST
High Court
HC: Quashes assessment order where service of notice has been only through portal
Jun 13, 2025- In Favour of Not Available
- Citation Number : TS-511-HC(MAD)-2025-GST
High Court
HC: Non-responsiveness to reminder notices and merely passing ex-parte order not effective service
Jun 13, 2025- In Favour of Petitioner
- Citation Number : TS-512-HC(MAD)-2025-GST
High Court
HC: Date of filing response to notice and personal hearing cannot be same
Jun 13, 2025- In Favour of Petitioner
- Citation Number : TS-519-HC(ALL)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Only direct supply to Govt./local authority without involvement of other supplier exempt
Jun 13, 2025- In Favour of Respondent
- Citation Number : TS-518-AAAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Mahatransco's recovery of penalties, liquidated damages, forfeited deposits, unclaimed balances not a ‘supply’
Jun 12, 2025- In Favour of Not Applicable
- Citation Number : TS-517-AAR(MAH)-2025-GST
Authority for Advance Ruling
AAR: Disallows ITC of IGST on supply of sample drugs for clinical trials
Jun 12, 2025- In Favour of Respondent
- Citation Number : TS-516-AAR(MAH)-2025-GST
Authority for Advance Ruling
AAR: Disallows ITC for supplying LNG; Ship re-gasifying constitutes ‘pipelines laid outside factory premises’
Jun 12, 2025- In Favour of Respondent
- Citation Number : TS-515-AAR(MAH)-2025-GST
High Court
HC: Courts to refrain from categorizing all GST offences into one group for denying bail
Jun 11, 2025- In Favour of Petitioner
- Citation Number : TS-514-HC(P&H)-2025-GST