Rulings ( 6134 results )
High Court
HC: Stays recovery subject to filing of appeal with statutory pre-deposit amount
Mar 18, 2025- In Favour of Petitioner
- Citation Number : TS-152-HC(BOM)-2025-GST
High Court
HC: Quashes assessment order sans opportunity of hearing; Directs Bank to release attachment
Mar 18, 2025- In Favour of Not Applicable
- Citation Number : TS-151-HC(MAD)-2025-GST
High Court
HC: Revokes registration-cancellation but adjudication of SCN to continue in remand proceedings
Mar 18, 2025- In Favour of Petitioner
- Citation Number : TS-150-HC(GUJ)-2025-GST
High Court
HC: Non-filing of return due to wrong advice ‘genuine’ reason for revoking registration-cancellation
Mar 18, 2025- In Favour of Petitioner
- Citation Number : TS-149-HC(MAD)-2025-GST
High Court
HC: Date of filing original-claim, not re-submission relevant for computing limitation; Allows refund to Gillette
Mar 18, 2025- In Favour of Petitioner
- Citation Number : TS-148-HC(MAD)-2025-GST
Authority for Advance Ruling
AAR: Reimbursement received from 'Industry Partners' of stipend payable to trainees/interns not taxable
Mar 18, 2025- In Favour of Respondent
- Citation Number : TS-147-AAR(MAH)-2025-GST
High Court
HC: Disposes Pharma Co's petition noting Revenue's affidavit producing on record CAG closure report
Mar 18, 2025- In Favour of Not Available
- Citation Number : TS-146-HC(GUJ)-2025-GST
High Court
HC: Quashes SCN disallowing CENVAT transition in writ-appeal challenging jurisdiction of authority conducting TRAN-1 investigation
Mar 17, 2025- In Favour of Not Applicable
- Citation Number : TS-145-HC(CAL)-2025-GST
High Court
HC: Sets-aside order citing non-consideration of reply qua exemption on supply of materials by educational-institution
Mar 17, 2025- In Favour of Petitioner
- Citation Number : TS-144-HC(MAD)-2025-GST
High Court
HC: Re-affirming serving of notices through registered-post, sets-aside ex-parte proceedings conducted through portal
Mar 17, 2025- In Favour of Petitioner
- Citation Number : TS-143-HC(MAD)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Upholds AAR ruling denying exemption on treated water supplied from effluent plant
Mar 13, 2025- In Favour of Not Available
- Citation Number : TS-142-AAAR(GUJ)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Upholds AAR’s ruling refusing to split turnkey contract entered with IOCL; Dismisses Appeal
Mar 13, 2025- In Favour of Respondent
- Citation Number : TS-141-AAAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Supply of fit-outs and related infrastructure on hire basis to tenants taxable as mixed supply, @18%
Mar 12, 2025- In Favour of Applicant
- Citation Number : TS-140-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Property Tax levied under Kolkata Municipal Corporation Act includible in value of supply
Mar 12, 2025- In Favour of Applicant
- Citation Number : TS-137-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Disposes of application on supply of packaged seafood for industrial-consumer sans documents production
Mar 12, 2025- In Favour of Respondent
- Citation Number : TS-139-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Developer sub-letting warehouse not liable to GST on reimbursement of electricity charges
Mar 12, 2025- In Favour of Respondent
- Citation Number : TS-138-AAR(WB)-2025-GST
High Court
HC: Quashes registration cancellations over vague, mechanically issued SCNs, reiterates importance of clear Notices
Mar 12, 2025- In Favour of Petitioner
- Citation Number : TS-136-HC(GAUH)-2025-GST
High Court
HC: ‘No reason to regularly access’ refund module; Quashes rejection of IGST refund
Mar 11, 2025- In Favour of Petitioner
- Citation Number : TS-135-HC(CAL)-2025-GST
High Court
HC: Quashes ITC reversal owing to ‘new deadline’ recommendation of 53rd GSTC
Mar 11, 2025- In Favour of Petitioner
- Citation Number : TS-134-HC(MAD)-2025-GST
High Court
HC: Grants interim stay on recovery of TCS from e-markets platform facilitating buyer, seller
Mar 11, 2025- In Favour of Petitioner
- Citation Number : TS-133-HC(BOM)-2025-GST