Rulings ( 6270 results )
High Court
HC: Stays DRC 1A, directs ‘no coercive action’
Feb 18, 2025- In Favour of Petitioner
- Citation Number : TS-78-HC(MP)-2025-GST
High Court
HC: Quashes ‘cryptic’ notice seeking to cancel registration of scrap dealer
Feb 18, 2025- In Favour of Petitioner
- Citation Number : TS-77-HC(DEL)-2025-GST
High Court
HC: Quashes retrospective registration-cancellation sans reasons, prior-notice
Feb 18, 2025- In Favour of Not Available
- Citation Number : TS-76-HC(DEL)-2025-GST
Authority for Advance Ruling
AAR: Supply of data-entry operator & junior-engineer to State for executing 'Jal Jeevan Mission' exempt
Feb 18, 2025- In Favour of Not Available
- Citation Number : TS-75-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: 18% GST on hand-held multitool for replacing battery in vehicle
Feb 18, 2025- In Favour of Not Applicable
- Citation Number : TS-911-AAR(RAJ)-2024-GST
Authority for Advance Ruling
AAR: Denies ITC to Hindustan Zinc on goods/services received for increasing Tailing-Dam height
Feb 18, 2025- In Favour of Applicant
- Citation Number : TS-74-AAR(RAJ)-2025-GST
High Court
HC: Mere apprehension of tax evasion no basis to deny registration to person outside State
Feb 17, 2025- In Favour of Petitioner
- Citation Number : TS-73-HC(AP)-2025-GST
High Court
HC: Condones delay in filing-appeal considering assessee’s lack of proper knowledge of GST portal
Feb 14, 2025- In Favour of Petitioner
- Citation Number : TS-71-HC(CAL)-2025-GST
High Court
HC: Quashes detention sans ‘split up details’ to establish evasion; Cannot make ‘roving enquiry’
Feb 14, 2025- In Favour of Petitioner
- Citation Number : TS-69-HC(CAL)-2025-GST
High Court
HC: Relegates Special Purpose Vehicle contesting GST on toll collection rights to appeal remedy
Feb 14, 2025- In Favour of Not Applicable
- Citation Number : TS-70-HC(RAJ)-2025-GST
Authority for Advance Ruling
AAR: Design and development of mobile app for water distribution network exempt from GST
Feb 14, 2025- In Favour of Appellant
- Citation Number : TS-910-AAR(WB)-2024-GST
High Court
HC: No harassment to GST accused by provisional attachment renewal intended to safeguard Revenue
Feb 14, 2025- In Favour of Not Available
- Citation Number : TS-68-HC(GUJ)-2025-GST
High Court
HC: Directs adjudicating authority to ‘record’ reasons for disentitling assessee from claiming exemption
Feb 13, 2025- In Favour of Petitioner
- Citation Number : TS-67-HC(CAL)-2025-GST
High Court
HC: SCN for recovery of IGST on commission ‘lawful’; Directs to participate in adjudication process
Feb 13, 2025- In Favour of Not Applicable
- Citation Number : TS-66-HC(CAL)-2025-GST
High Court
HC: Negative blocking is ‘security for revenue’; Taxpayer to demonstrate allegation of non-receipt of goods
Feb 11, 2025- In Favour of Not Available
- Citation Number : TS-65-HC(ORI)-2025-GST
High Court
HC: Considering payment through DRC-03 as pre-deposit filing appeal, quashes dismissal and remands
Feb 11, 2025- In Favour of Petitioner
- Citation Number : TS-63-HC(MAD)-2025-GST
High Court
HC: Quashes demand on amount realised by contractors from Assessee; Directs submitting indemnity bond
Feb 11, 2025- In Favour of Not Available
- Citation Number : TS-64-HC(ALL)-2025-GST
High Court
HC: Condones 3-days delay in filing appeal; Cites AA's failure to exercise 'discretionary power'
Feb 11, 2025- In Favour of Petitioner
- Citation Number : TS-62-HC(KAR)-2025-GST
High Court
HC: Turns-down request for continuance of old GSTIN and remands registration-revocation for ‘fresh orders
Feb 11, 2025- In Favour of Not Applicable
- Citation Number : TS-61-HC(MAD)-2025-GST
High Court
HC: Section 107 establishes ‘an independent regime’ for appeals; General 'Limitation Act' provisions inapplicable
Feb 11, 2025- In Favour of Not Applicable
- Citation Number : TS-60-HC(DEL)-2025-GST