Rulings ( 6147 results )
High Court
HC: Directs to file reply, thereafter adjudicate SCN levying GST on collectibles
Jan 14, 2025- In Favour of Petitioner
- Citation Number : TS-10-HC(BOM)-2025-GST
High Court
HC: Quashes registration-cancellation since notice & order indicates ‘different’ grounds
Jan 14, 2025- In Favour of Petitioner
- Citation Number : TS-09-HC(ALL)-2025-GST
Appellate Authority for Advance Ruling
AAAR: No ITC on repair, maintenance services of DSV/SPV for running port-facility; Modifies AAR
Jan 14, 2025- In Favour of Respondent
- Citation Number : TS-892-AAAR(GUJ)-2024-GST
Appellate Authority for Advance Ruling
AAAR: E-bikes leasing 'without operator' taxable as financial/ related service at rate applicable to 'like goods'
Jan 14, 2025- In Favour of Not Available
- Citation Number : TS-891-AAAR(OD)-2024-GST
High Court
HC: Directs return of cash seized during search by DGGI; Follows precedents
Jan 13, 2025- In Favour of Petitioner
- Citation Number : TS-890-HC(DEL)-2024-GST
High Court
HC: Cannot sit in appeal against ‘own’ judgment; Dismisses review on interpretation of ‘local authority’
Jan 13, 2025- In Favour of Not Available
- Citation Number : TS-08-HC(GUJ)-2025-GST
High Court
HC: ‘Solar Power Generating System’ not “immovable property”, taxable as ‘composite-supply’ not ‘works-contract’
Jan 13, 2025- In Favour of Petitioner
- Citation Number : TS-07-HC(AP)-2025-GST
High Court
HC: Relegates Assessee to SCN-stage for adjudication in the light of Section 118
Jan 10, 2025- In Favour of Petitioner
- Citation Number : TS-889-HC(KAR)-2024-GST
High Court
HC: Quashes order deviating from the grounds of show cause notice
Jan 10, 2025- In Favour of Petitioner
- Citation Number : TS-888-HC(MAD)-2024-GST
High Court
HC: Remands matter of ITC reversal on condition of payment of 25% of disputed amount
Jan 10, 2025- In Favour of Petitioner
- Citation Number : TS-886-HC(MAD)-2024-GST
High Court
HC: Quashes the order passed without considering Assessee’s reply; Remands matter
Jan 10, 2025- In Favour of Petitioner
- Citation Number : TS-887-HC(MAD)-2024-GST
High Court
HC: Allows opportunity to explain discrepancies in return upon payment of 10% of demand
Jan 10, 2025- In Favour of Petitioner
- Citation Number : TS-885-HC(MAD)-2024-GST
High Court
HC: Relegates Assessee to adjudicating authority on condition of 25% payment of disputed tax
Jan 10, 2025- In Favour of Petitioner
- Citation Number : TS-06-HC(MAD)-2025-GST
High Court
HC: Noting excess ITC already reversed, remands matter pertaining to GSTR-3B & 2A mismatch
Jan 10, 2025- In Favour of Petitioner
- Citation Number : TS-884-HC(MAD)-2024-GST
High Court
HC: Grants differential refund accruing under 'Inverted Duty Structure' as per 'modified formula'
Jan 09, 2025- In Favour of Petitioner
- Citation Number : TS-883-HC(GUJ)-2024-GST
High Court
HC: Terms 'Ratification' and 'Recommendation' "not same"; Dismisses Revenue's review against order quashing Notification No. 56/2023
Jan 09, 2025- In Favour of Petitioner
- Citation Number : TS-05-HC(GAUH)-2025-GST
Appellate Authority for Advance Ruling
AAAR: No GST on free bus transportation facility to employees; ITC admissible on motor-vehicle
Jan 08, 2025- In Favour of Not Available
- Citation Number : TS-882-AAAR(GUJ)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Mobilization advance under EPC contracts taxable at time of receipt; Upholds AAR
Jan 08, 2025- In Favour of Not Applicable
- Citation Number : TS-881-AAAR(GUJ)-2024-GST
High Court
HC: Dismisses Britannia’s writ challenging SCN on Kulcha classification, ITC denial on maintainability
Jan 08, 2025- In Favour of Respondent
- Citation Number : TS-880-HC(CAL)-2024-GST
High Court
HC: Directs to produce ‘entire’ documents for explaining discrepancies between GSTR-2A and GSTR-3B
Jan 07, 2025- In Favour of Petitioner
- Citation Number : TS-879-HC(MAD)-2024-GST