Rulings ( 6520 results )
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
High Court
HC: Declines to admit petition challenging recovery of royalty owing to availability of appeal-remedy
May 12, 2025- In Favour of Respondent
- Citation Number : TS-357-HC(GUJ)-2025-GST
High Court
HC: Rules on manner of seizure; Deliberates on need for conducting training on confiscation
May 12, 2025- In Favour of Petitioner
- Citation Number : TS-358-HC(AP)-2025-GST
High Court
HC: Goa State Tax Dept, not Customs, to handle delayed GST refund interest claims in Panaji
May 12, 2025- In Favour of Applicant
- Citation Number : TS-365-HC(BOM)-2025-GST
High Court
HC: Relegates to alternative appeal remedy noting no-response to reminder notice, automated emails, SMSs
May 12, 2025- In Favour of Petitioner
- Citation Number : TS-367-HC(DEL)-2025-GST
High Court
HC: Directs to refund amounts in bank account instead of ECrL owing to closure of business
May 12, 2025- In Favour of Petitioner
- Citation Number : TS-370-HC(CAL)-2025-GST
High Court
HC: Citing settled law, quashes confiscation against pan-masala manufacturer for excess-stock detected during investigation
May 12, 2025- In Favour of Petitioner
- Citation Number : TS-371-HC(ALL)-2025-GST
High Court
HC: Unimaginable to disallow ITC based on retrospective supplier’s registration certificate cancellation; Stays recovery
May 12, 2025- In Favour of Petitioner
- Citation Number : TS-372-HC(ORI)-2025-GST
High Court
HC: ITC frauds a danger to GST framework; Dismisses audacious writ petition with costs
May 12, 2025- In Favour of Respondent
- Citation Number : TS-369-HC(DEL)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Silver in old batteries supplied free by Indian Navy includible in 'finished-goods' value
May 12, 2025- In Favour of Respondent
- Citation Number : TS-368-AAAR(TN)-2025-GST
High Court
HC: Notice to be issued 3 months prior to cut-off date for assessment order
May 12, 2025- In Favour of Petitioner
- Citation Number : TS-366-HC(TEL)-2025-GST
High Court
HC: Quashes recovery initiated ignoring belated returns filed pursuant to order u/s 62(1); Summons officer
May 12, 2025- In Favour of Petitioner
- Citation Number : TS-364-HC(PAT)-2025-GST
High Court
HC: Refuses to entertain writ assailing notice for inadmissible ITC sans ‘exceptional situation’
May 12, 2025- In Favour of Respondent
- Citation Number : TS-363-HC(HP)-2025-GST
Authority for Advance Ruling
AAR: Free inputs supplied by Navy for manufacturing Torpedo-Battery to be added in taxable value
May 12, 2025- In Favour of Respondent
- Citation Number : TS-929-AAR(TN)-2024-GST
Supreme Court
SC: Dismisses Revenue’s SLP against HC verdict that quashed ‘negative-blocking’ under Rule 86A
May 12, 2025- In Favour of Petitioner
- Citation Number : TS-362-SC-2025-GST
High Court
HC: Stays Compensation-Cess levy on tobacco supply to merchant-exporters; Urges Council to resolve anomaly "at earliest"
May 10, 2025- In Favour of Petitioner
- Citation Number : TS-361-HC(GUJ)-2025-GST