Rulings ( 6565 results )
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
High Court
HC: No "express prohibition" under law to claim ITC-refund on business closure: Allows writ
Jun 11, 2025- In Favour of Petitioner
- Citation Number : TS-513-HC(SIK)-2025-GST
High Court
HC: Directs Revenue to supply registration cancellation-order of traders passing on fraudulent ITC to Assessee
Jun 10, 2025- In Favour of Petitioner
- Citation Number : TS-510-HC(DEL)-2025-GST
High Court
HC: Cannot freeze President’s personal bank account for Club’s liability
Jun 10, 2025- In Favour of Petitioner
- Citation Number : TS-508-HC(MAD)-2025-GST
High Court
HC: Allows taxpayer’s request for re-inspection of premises, directs to timely adjudicate registration-suspension
Jun 10, 2025- In Favour of Petitioner
- Citation Number : TS-506-HC(DEL)-2025-GST
High Court
HC: Quashes confiscation and penalty proceedings-initiated u/s-130 due to excess stock; Directs refund, if any
Jun 10, 2025- In Favour of Petitioner
- Citation Number : TS-502-HC(ALL)-2025-GST
High Court
HC: Quashes order denying ITC basis Bharti-Airtel’s failure to remit tax as supplier
Jun 10, 2025- In Favour of Petitioner
- Citation Number : TS-501-HC(ALL)-2025-GST
High Court
HC: Echoing concerns about Revenue failing to follow its orders, directs implementation of its refund order
Jun 10, 2025- In Favour of Petitioner
- Citation Number : TS-495-HC(DEL)-2025-GST
High Court
HC: Quashes notice u/s74 by ‘same officer’ who left notice u/s 73 undecided
Jun 10, 2025- In Favour of Petitioner
- Citation Number : TS-494-HC(ALL)-2025-GST
Authority for Advance Ruling
AAR: ‘Shot blasting’ activity carried on customer’s castings taxable at 12% as job-work
Jun 10, 2025- In Favour of Not Applicable
- Citation Number : TS-509-AAR(MAH)-2025-GST
Authority for Advance Ruling
AAR: Interest receivable by concessionaire on deferred payment under hybrid-annuity model liable to GST
Jun 10, 2025- In Favour of Respondent
- Citation Number : TS-507-AAR(MAH)-2025-GST
Authority for Advance Ruling
AAR: Time limit to avail ITC extends to IGST eligible as per BoE
Jun 10, 2025- In Favour of Applicant
- Citation Number : TS-505-AAR(MAH)-2025-GST
Authority for Advance Ruling
AAR: ‘Baby Car Seat’, an additional attachment, distinguishable from vehicle safety accessory & baby-carriage
Jun 10, 2025- In Favour of Not Applicable
- Citation Number : TS-504-AAR(MAH)-2025-GST
Authority for Advance Ruling
AAR: 18% GST on Protection bags, made of coated paper, to cover/pack unharvested fruits
Jun 10, 2025- In Favour of Applicant
- Citation Number : TS-503-AAR(MAH)-2025-GST
Authority for Advance Ruling
AAR: ‘Stadiometer’, used to measure height, not ‘diagnostic-instrument’ taxable at 18%; ‘Infantometer’ attracts 12% GST
Jun 10, 2025- In Favour of Applicant
- Citation Number : TS-500-AAR(MAH)-2025-GST
High Court
HC: Expunges AAAR observations on ITC disallowance on refurbishment-cost by used car dealer
Jun 10, 2025- In Favour of Petitioner
- Citation Number : TS-499-HC(RAJ)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Cost of refurbishment not includable in purchase price of used cars
Jun 10, 2025- In Favour of Petitioner
- Citation Number : TS-786-AAAR(RAJ)-2021-GST