Rulings ( 6415 results )
Authority for Advance Ruling
AAR: 'Refund' not a subject for which Advance Ruling can be sought
May 16, 2025- In Favour of Respondent
- Citation Number : TS-395-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Mixing Tobacco with lime qualifies as 'chewing tobacco', constitutes manufacture, taxable at 28%
May 16, 2025- In Favour of Respondent
- Citation Number : TS-394-AAR(GUJ)-2025-GST
High Court
HC: Absent discrepancy between GSTR-1 and GSTR-3B w.r.t ‘self-assessed-tax’, circumventing adjudicatory mechanism u/s-73/74 unsustainable
May 15, 2025- In Favour of Petitioner
- Citation Number : TS-388-HC(CAL)-2025-GST
High Court
HC: GST cannot be part of employees minimum wages quoted in tender document
May 15, 2025- In Favour of Respondent
- Citation Number : TS-387-HC(MP)-2025-GST
High Court
HC: Fund expenses as part of investment-management-fee, a factual issue, beyond writ court's scope
May 15, 2025- In Favour of Respondent
- Citation Number : TS-386-HC(DEL)-2025-GST
Authority for Advance Ruling
AAR: No ITC on inputs, input services, capital goods for construction of multi-utility building
May 14, 2025- In Favour of Not Applicable
- Citation Number : TS-385-AAR(GUJ)-2025-GST
High Court
HC: Selling-price comparison with market-price beyond scope of return-scrutiny; Quashes notice citing jurisdiction
May 14, 2025- In Favour of Petitioner
- Citation Number : TS-384-HC(JHAR)-2025-GST
High Court
HC: ITC misuse creates enormous dent in GST regime; Cannot allow forum shopping, imposes cost
May 14, 2025- In Favour of Respondent
- Citation Number : TS-383-HC(DEL)-2025-GST
High Court
HC: Pre-decisional hearing, independent reasons must before blocking ECrL
May 13, 2025- In Favour of Petitioner
- Citation Number : TS-382-HC(KAR)-2025-GST
High Court
HC: Grants one opportunity to contest demand noting unique facts relating to address change
May 13, 2025- In Favour of Petitioner
- Citation Number : TS-381-HC(DEL)-2025-GST
High Court
HC: Cancellation of registration cannot estop from demanding interest, penalty
May 13, 2025- In Favour of Petitioner
- Citation Number : TS-380-HC(ALL)-2025-GST
High Court
HC: Directs Assessee to approach GST network for uploading of PMT-03 without technical glitch
May 13, 2025- In Favour of Petitioner
- Citation Number : TS-379-HC(DEL)-2025-GST
High Court
HC: Obliterates penalty on Tata Hitachi for mere non-filing of part-B of E-way bill
May 13, 2025- In Favour of Petitioner
- Citation Number : TS-378-HC(ALL)-2025-GST
High Court
HC: Quashes order absent Document Identification Number; Remands for re-consideration
May 13, 2025- In Favour of Petitioner
- Citation Number : TS-377-HC(AP)-2025-GST
High Court
HC: Quashes order enhancing demand contrary to what has been specified in notice
May 13, 2025- In Favour of Petitioner
- Citation Number : TS-376-HC(ALL)-2025-GST
Authority for Advance Ruling
AAR: Heating groundnuts amounts to ‘roasting’; Ineligible for classification under HSN 1202
May 13, 2025- In Favour of Not Available
- Citation Number : TS-375-AAR(RAJ)-2025-GST
Authority for Advance Ruling
AAR: 18% GST on “Chaff Cutter Blades” cleared as spare-parts for use in Agricultural Machines for cutting straw for preparing Animal-Feed
May 13, 2025- In Favour of Not Available
- Citation Number : TS-374-AAR(RAJ)-2025-GST
Authority for Advance Ruling
AAR: Members differ on taxability of Tipper-body-building undertaken on chassis supplied by 'Tata Motors'
May 13, 2025- In Favour of Not Available
- Citation Number : TS-373-AAR(RAJ)-2025-GST
High Court
HC: Quashes registration cancellation owing to revenue’s no objection to business continuity proof
May 12, 2025- In Favour of Petitioner
- Citation Number : TS-353-HC(ORI)-2025-GST
High Court
HC: Directs to avail remedy of appeal against assessment order for FY 2020-21
May 12, 2025- In Favour of Petitioner
- Citation Number : TS-354-HC(MAD)-2025-GST