Rulings ( 5583 results )
High Court
HC: Assessment without personal hearing on turnover-difference between GSTR-3B, Form 26AS violates natural-justice principles
Apr 11, 2025- In Favour of Petitioner
- Citation Number : TS-242-HC(MAD)-2025-GST
Authority for Advance Ruling
AAR: Services w.r.t supply of material by Hitachi for HVDC projects taxable at 18%
Apr 11, 2025- In Favour of Petitioner
- Citation Number : TS-240-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: HDPE Woven Geo-Membrane with plastic lamination ‘textile’ of a kind, attracts 12% not 18%
Apr 11, 2025- In Favour of Not Applicable
- Citation Number : TS-239-AAR(MAH)-2025-GST
Authority for Advance Ruling
AAR: Supply of Geometry Compass Box to BMC a ‘mixed supply’, attracts 18% GST
Apr 11, 2025- In Favour of Not Available
- Citation Number : TS-237-AAR(MAH)-2025-GST
Authority for Advance Ruling
AAR: Renting of immovable property to Social Justice Department for hostel exempt; TDS inapplicable
Apr 11, 2025- In Favour of Not Available
- Citation Number : TS-238-AAR(MAH)-2025-GST
Authority for Advance Ruling
AAR: Assignment/transfer of leasehold-land, factory-building & plant/machinery by General Motors to Hyundai taxable
Apr 11, 2025- In Favour of Respondent
- Citation Number : TS-236-AAR(MAH)-2025-GST
Authority for Advance Ruling
AAR: GST applies to employee’s contributions for canteen & transport facilities, without ITC option
Apr 10, 2025- In Favour of Respondent
- Citation Number : TS-234-AAR(MAH)-2025-GST
Authority for Advance Ruling
AAR: Canteen a ‘restaurant service’, transportation for ‘personal convenience’, ITC ineligible; Recoveries from employee taxable
Apr 10, 2025- In Favour of Not Available
- Citation Number : TS-233-AAR(MAH)-2025-GST
High Court
HC: No additional ITC-benefit accrues to Railway-Contractors for rate-hike absent input-regime change; Upholds 'arbitral-award'
Apr 10, 2025- In Favour of Petitioner
- Citation Number : TS-232-HC(MAD)-2025-GST
High Court
HC: Dismisses Revenue's appeal challenging Single Judge's order directing opening portal for TRAN-01 revision
Apr 09, 2025- In Favour of Not Available
- Citation Number : TS-231-HC(CHAT)-2025-GST
High Court
HC: Quashes refund-rejection premised on non-furnishing of proof of payment within 180 days
Apr 09, 2025- In Favour of Petitioner
- Citation Number : TS-230-HC(JHAR)-2025-GST
High Court
HC: Quashes penalty imposed against courier company DTDC as transporter of warehoused goods
Apr 09, 2025- In Favour of Not Applicable
- Citation Number : TS-229-HC(AP)-2025-GST
High Court
HC: Both manual & electronic applications valid; Slams revenue's 'perverse' refund rejection
Apr 08, 2025- In Favour of Petitioner
- Citation Number : TS-228-HC(KER)-2025-GST
High Court
HC: Quashes penalty for non-filing of annual return but confirms late fee
Apr 08, 2025- In Favour of Not Applicable
- Citation Number : TS-227-HC(MAD)-2025-GST
High Court
HC: Grants refund with interest as ‘all’ processing documents are in order
Apr 08, 2025- In Favour of Petitioner
- Citation Number : TS-222-HC(BOM)-2025-GST
High Court
HC: ‘Issues require adjudication on facts’; Grants opportunity to contest interest-levy
Apr 08, 2025- In Favour of Petitioner
- Citation Number : TS-226-HC(CAL)-2025-GST
High Court
HC: ‘No scope for interim relief’ over GSTR-01 rectification until final decision in Brij Systems
Apr 08, 2025- In Favour of Petitioner
- Citation Number : TS-225-HC(CAL)-2025-GST
High Court
HC: Limitation Act applies sans ‘specific exclusion’; Remands for condoning delay in filing appeal
Apr 08, 2025- In Favour of Petitioner
- Citation Number : TS-224-HC(CAL)-2025-GST
High Court
HC: Blocking ECrL before pre-intimation notice akin to imposing punishment before trial; Grants interim-relief
Apr 08, 2025- In Favour of Petitioner
- Citation Number : TS-223-HC(UTT)-2025-GST
High Court
HC: Grants interim-stay on adjudication order involving levy of GST on transfer of leasehold rights
Apr 08, 2025- In Favour of Petitioner
- Citation Number : TS-221-HC(BOM)-2025-GST