Rulings ( 6134 results )
Supreme Court
SC: Can't deny ITC for bonafide errors/software limitation; Right to correct clerical mistakes within 'Right to do business'
Mar 26, 2025- In Favour of Respondent
- Citation Number : TS-172-SC-2025-GST
High Court
HC: Revokes registration cancellation on certain terms relating to payment, ITC utilization
Mar 25, 2025- In Favour of Petitioner
- Citation Number : TS-171-HC(MAD)-2025-GST
High Court
HC: Collection of Cess post GST regime by Assam Agricultural Marketing Board ‘unconstitutional’
Mar 25, 2025- In Favour of Not Available
- Citation Number : TS-170-HC(GAUH)-2025-GST
High Court
HC: Composite order for several financial years ‘legally improper’
Mar 25, 2025- In Favour of Petitioner
- Citation Number : TS-168-HC(KER)-2025-GST
High Court
HC: Quashes proceedings against purchaser premised on subsequent registration cancellation of seller
Mar 25, 2025- In Favour of Not Applicable
- Citation Number : TS-169-HC(ALL)-2025-GST
High Court
HC: Quashes office memorandum, recovery proceedings of budgetary support benefits sanctioned to Lupin
Mar 25, 2025- In Favour of Petitioner
- Citation Number : TS-167-HC(J&K)-2025-GST
Authority for Advance Ruling
AAR: Printing of pre/post examination items not ready-made-material but ‘composite supply’ & ‘exempt’
Mar 25, 2025- In Favour of Not Applicable
- Citation Number : TS-166-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: Processing of raw fish a ‘job work’; Attracts 5% GST
Mar 25, 2025- In Favour of Applicant
- Citation Number : TS-165-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: Maintaining Micro-Compost Centres for processing wet waste exempt, classifiable as ‘Waste Treatment Disposal’
Mar 25, 2025- In Favour of Respondent
- Citation Number : TS-164-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: ‘Fish finders’ not part of fishing vessel but an additional equipment
Mar 24, 2025- In Favour of Respondent
- Citation Number : TS-163-AAR(MAH)-2025-GST
High Court
HC: Allows Toshiba's writ challenging interest, penalty in secondment issue considering amnesty scheme, clubbing
Mar 24, 2025- In Favour of Petitioner
- Citation Number : TS-162-HC(KAR)-2025-GST
High Court
HC: Rejects ‘vague’ application for rectification of errors sans ‘any’ contention
Mar 21, 2025- In Favour of Not Applicable
- Citation Number : TS-161-HC(ALL)-2025-GST
High Court
HC: Reactivates registration with a condition regarding payment of dues within 48 hours
Mar 21, 2025- In Favour of Not Available
- Citation Number : TS-158-HC(BOM)-2025-GST
High Court
HC: Considering charge-sheet filed, lengthy trial, grants bail to Applicant in Rs 96 Cr ITC fraud
Mar 21, 2025- In Favour of Applicant
- Citation Number : TS-157-HC(GUJ)-2025-GST
High Court
HC: Stays demand based on difference between stock available physically and in account book
Mar 21, 2025- In Favour of Not Applicable
- Citation Number : TS-160-HC(KAR)-2025-GST
High Court
HC: Grants interim stay on recovery proceedings against Telecom Infrastructure Co.
Mar 21, 2025- In Favour of Not Applicable
- Citation Number : TS-159-HC(BOM)-2025-GST
High Court
HC: Summons ‘not’ equivalent to notice of appearance under BNSS; Grants bail following Radhika Agarwal verdict
Mar 20, 2025- In Favour of Not Available
- Citation Number : TS-156-HC(KAR)-2025-GST
High Court
HC: Upholds Single Judge order directing refund of recovery made under threat of arrest
Mar 20, 2025- In Favour of Appellant
- Citation Number : TS-155-HC(KAR)-2025-GST
High Court
HC: Taxpayer cannot be penalised for bonafide error in DRC-03 intimation rectified immediately
Mar 20, 2025- In Favour of Petitioner
- Citation Number : TS-154-HC(KER)-2025-GST
High Court
HC: Quashes order of cancellation of registration following the decision in Aggarwal Dyeing
Mar 19, 2025- In Favour of Petitioner
- Citation Number : TS-153-HC(GUJ)-2025-GST