Rulings ( 6150 results )
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
High Court
HC: Quashes assessment order against silver trader; Directs payment of deposit after adjustment
Jan 07, 2025- In Favour of Petitioner
- Citation Number : TS-876-HC(MAD)-2024-GST
High Court
HC: Quashes assessment order upon payment of deposit and directs to submit objections
Jan 07, 2025- In Favour of Not Available
- Citation Number : TS-878-HC(MAD)-2024-GST
High Court
HC: Penalty for procedural-irregularity ‘harsh’ absent ‘variance’ in invoice, E-way Bill; Quashes detention
Jan 07, 2025- In Favour of Petitioner
- Citation Number : TS-877-HC(MAD)-2024-GST
Supreme Court
SC: Disposes SLP and relegates taxpayer to appeal-remedy after clarifying on ‘limitation’
Jan 07, 2025- In Favour of Petitioner
- Citation Number : TS-04-SC-2025-GST
High Court
HC: Relegates assessee to alternative remedy of appeal sans ‘jurisdictional’ challenge
Jan 07, 2025- In Favour of Petitioner
- Citation Number : TS-875-HC(DEL)-2024-GST
Appellate Authority for Advance Ruling
AAAR: ITC ineligible for setting up caustic soda plant; Follows Safari Retreats rationale
Jan 07, 2025- In Favour of Not Available
- Citation Number : TS-874-AAAR(GUJ)-2024-GST
High Court
HC: Copy of Gujarat HC judgment holding transfer/assignment of Leasehold rights in industrial-land not taxable
Jan 07, 2025- In Favour of Petitioner
- Citation Number : TS-03-HC(GUJ)-2025-GST
High Court
HC: Mandatory to serve notice/order through post along with electronic mode; Allows writ
Jan 07, 2025- In Favour of Petitioner
- Citation Number : TS-02-HC(MAD)-2025-GST
High Court
HC: Remands matter for ‘reconsidering’ Shapoorji’s refund claim of leftover TDS
Jan 06, 2025- In Favour of Petitioner
- Citation Number : TS-873-HC(AP)-2024-GST
High Court
HC: Stays order seeking to levy GST on income of a charitable institution
Jan 06, 2025- In Favour of Not Applicable
- Citation Number : TS-872-HC(DEL)-2024-GST
High Court
HC: Dismisses writ pertaining ITC disallowance, corporate guarantee citing 'alternate remedy' availability
Jan 06, 2025- In Favour of Respondent
- Citation Number : TS-871-HC(MAD)-2024-GST
High Court
HC: Date of provisional acknowledgment is date of filing appeal
Jan 03, 2025- In Favour of Petitioner
- Citation Number : TS-870-HC(MAD)-2024-GST
High Court
HC: ‘No precipitative action’ for 30-days; Directs to appeal against ‘single-notice’ for two FYs
Jan 03, 2025- In Favour of Not Available
- Citation Number : TS-869-HC(KAR)-2024-GST
High Court
HC: Dismisses yet another challenge to SCN by DGGI regarding intermediary transactions
Jan 03, 2025- In Favour of Not Applicable
- Citation Number : TS-868-HC(BOM)-2024-GST
High Court
HC: Registration cancellation to take effect from date of SCN
Jan 03, 2025- In Favour of Not Applicable
- Citation Number : TS-867-HC(DEL)-2024-GST
High Court
HC: Section 168A "very wide" to issue notifications extending limitation; Upholds validity
Jan 03, 2025- In Favour of Petitioner
- Citation Number : TS-01-HC(TEL)-2025-GST
High Court
HC: Upholds validity of detention qua discrepancies absent requisite documents; Dismisses writ
Jan 02, 2025- In Favour of Respondent
- Citation Number : TS-866-HC(CAL)-2024-GST