Rulings ( 6136 results )
Supreme Court
SC: Disposes off challenge to bank-account attachment as matter converged into final order
Mar 06, 2025- In Favour of Not Available
- Citation Number : TS-115-SC-2025-GST
Appellate Authority for Advance Ruling
AAAR: Employer ineligible for ITC on contractual worker's share of canteen charges; Upholds AAR
Mar 06, 2025- In Favour of Respondent
- Citation Number : TS-113-AAAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: ITC inadmissible on supply of ‘used’ motor vehicles by automotive benchmarking service provider
Mar 06, 2025- In Favour of Respondent
- Citation Number : TS-920-AAR(TN)-2024-GST
Authority for Advance Ruling
AAR: Slack adjusters for buses, trucks ‘different’ from trailers; Former within 28% GST slab
Mar 06, 2025- In Favour of Petitioner
- Citation Number : TS-919-AAR(TN)-2024-GST
Authority for Advance Ruling
AAR: Milling of wheat into flour with fortification and packaging ‘composite supply’, exempt
Mar 05, 2025- In Favour of Respondent
- Citation Number : TS-112-AAR(WB)-2025-GST
High Court
HC: Upholds detention/seizure proceedings against pan-masala/tobacco manufacturer; Cites 'organised tax evasion'
Mar 05, 2025- In Favour of Respondent
- Citation Number : TS-111-HC(ALL)-2025-GST
High Court
HC: Citing intentional undervaluation of tobacco goods, justifies seizure/detention proceedings
Mar 05, 2025- In Favour of Not Applicable
- Citation Number : TS-761-HC(ALL)-2023-GST
High Court
HC: Considering jurisdictional challenge to notice stays enforcement of ‘final’ demand order
Mar 04, 2025- In Favour of Not Available
- Citation Number : TS-109-HC(CAL)-2025-GST
High Court
HC: Upholds subsequent provisional bank account attachment order noting failure to deposit GST
Mar 04, 2025- In Favour of Petitioner
- Citation Number : TS-108-HC(ALL)-2025-GST
High Court
HC: Driver’s mistake resulting in E-way Bill expiry sans ‘intention’ to evade vitiates penalty
Mar 04, 2025- In Favour of Not Available
- Citation Number : TS-107-HC(ALL)-2025-GST
High Court
HC: Directs to consider appeal against notice ‘only’ uploaded under ‘Additional Notices’ tab
Mar 04, 2025- In Favour of Petitioner
- Citation Number : TS-106-HC(KER)-2025-GST
High Court
HC: Issues notice on challenge to issuance of SCN; Upholds provisional bank account attachment
Mar 04, 2025- In Favour of Respondent
- Citation Number : TS-918-HC(DEL)-2024-GST
Authority for Advance Ruling
AAR: Supply of Mobile Veterinary Unit personnel to WB Livestock Development not exempt
Mar 04, 2025- In Favour of Respondent
- Citation Number : TS-104-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Transfers within FTWZ-Unit before clearance to DTA-units, neither supply of goods nor services
Mar 04, 2025- In Favour of Not Applicable
- Citation Number : TS-917-AAR(TN)-2024-GST
High Court
HC: Arrest made flouting CBIC norms and SC directive "bad in law"; Allows bail
Mar 04, 2025- In Favour of Petitioner
- Citation Number : TS-105-HC(CAL)-2025-GST
Authority for Advance Ruling
AAR: Provision of maintenance services to RWA excluding water supply suspicious; Rules GST applicable
Mar 04, 2025- In Favour of Applicant
- Citation Number : TS-1359-AAR(HAR)-2019-GST
Authority for Advance Ruling
AAR: Sale of company's assets by liquidator qualifies as 'supply'
Mar 04, 2025- In Favour of Respondent
- Citation Number : TS-103-AAR(WB)-2025-GST
High Court
HC: Stays proceedings in Builder's challenge to time-extension notifications considering lis pendency before SC
Mar 03, 2025- In Favour of Not Applicable
- Citation Number : TS-102-HC(BOM)-2025-GST
High Court
HC: Quashes 'un-signed' SCNs/final orders although uploaded on portal; Asserts imperativeness of authentication
Feb 28, 2025- In Favour of Petitioner
- Citation Number : TS-101-HC(TEL)-2025-GST
High Court
HC: Imposes cost for non-disclosure about dismissal of ‘similar nature’ petitions assailing demand
Feb 28, 2025- In Favour of Not Available
- Citation Number : TS-100-HC(ALL)-2025-GST