Rulings ( 6276 results )
Authority for Advance Ruling
AAR: Thyssenkrupp’s turnkey EPC contract with IOCL not divisible despite separate work orders
Feb 05, 2025- In Favour of Applicant
- Citation Number : TS-46-AAR(GUJ)-2025-GST
High Court
HC: Relegates electric three-wheeler manufacturer to alternate remedy of appeal
Feb 05, 2025- In Favour of Petitioner
- Citation Number : TS-908-HC(PAT)-2024-GST
High Court
HC: Quashes order absent attachment of detailed notice along-with DRC-01; Directs De-Novo proceedings
Feb 04, 2025- In Favour of Petitioner
- Citation Number : TS-45-HC(GAUH)-2025-GST
High Court
HC: Cannot pass detention order without waiting for response to notice
Feb 04, 2025- In Favour of Petitioner
- Citation Number : TS-44-HC(ALL)-2025-GST
High Court
HC: Quashes ‘one sweep’ bank-attachment order sans ‘material’; Allows Realtor to operate account
Feb 04, 2025- In Favour of Petitioner
- Citation Number : TS-42-HC(BOM)-2025-GST
High Court
HC: Upholds Compensation-cess refund rejection; Refuses to take GSTR-1 date as 'relevant date'
Feb 03, 2025- In Favour of Respondent
- Citation Number : TS-41-HC(GUJ)-2025-GST
High Court
HC: Extends benefit in Suguna Cutpiece Center to allow ‘conditional’ revocation of registration cancellation
Jan 31, 2025- In Favour of Petitioner
- Citation Number : TS-40-HC(MAD)-2025-GST
High Court
HC: Grants final opportunity to explain return mismatch subject to depositing 25% of dues
Jan 31, 2025- In Favour of Petitioner
- Citation Number : TS-39-HC(MAD)-2025-GST
High Court
HC: Quashes assessment order with a payment condition
Jan 31, 2025- In Favour of Petitioner
- Citation Number : TS-38-HC(MAD)-2025-GST
High Court
HC: Cannot set recovery proceedings in motion with a summary-SCN; Rules on manner of authentication
Jan 31, 2025- In Favour of Petitioner
- Citation Number : TS-37-HC(GAUH)-2025-GST
High Court
HC: Following settled precedents, quashes order citing absence of 'Document Identification Number'
Jan 31, 2025- In Favour of Petitioner
- Citation Number : TS-36-HC(AP)-2025-GST
High Court
HC: Failure to file monthly returns, pay taxes a 'suppression of facts'; Upholds penalty
Jan 30, 2025- In Favour of Respondent
- Citation Number : TS-35-HC(AP)-2025-GST
High Court
HC: Citing initial inability to transition credit, directs to refund portion of tax paid in cash
Jan 30, 2025- In Favour of Not Applicable
- Citation Number : TS-34-HC(MAD)-2025-GST
High Court
HC: Upholds DGGI’s power to transfer SCN adjudication; Dismisses writ challenging territorial jurisdiction
Jan 29, 2025- In Favour of Respondent
- Citation Number : TS-33-HC(GUJ)-2025-GST
High Court
HC: ECrL represents 'wallet'/'fund-pool'; Validates ITC availment under CGST, SGST instead of IGST
Jan 29, 2025- In Favour of Petitioner
- Citation Number : TS-32-HC(KER)-2025-GST
High Court
HC: Dismisses writ challenging 'gold' confiscation considering Revenue's 'clear-cut' opinion, directs Assessee to file reply
Jan 29, 2025- In Favour of Petitioner
- Citation Number : TS-31-HC(MAD)-2025-GST
High Court
HC: Directs ‘expeditious’ adjudication of industrial kerosine detention, confiscation
Jan 28, 2025- In Favour of Petitioner
- Citation Number : TS-30-HC(KER)-2025-GST
High Court
HC: Remands for supplying ‘foundational’ document, SIB report for responding to SCN
Jan 28, 2025- In Favour of Petitioner
- Citation Number : TS-29-HC(ALL)-2025-GST
Supreme Court
SC: Stays proceedings in SCN issued to casino till final disposal of Gameskraft matter
Jan 27, 2025- In Favour of Not Applicable
- Citation Number : TS-28-SC-2025-GST
Supreme Court
SC: Copy of order upholding HC judgment quashing Rs. 3731 cr SCN against Co.’s employee
Jan 24, 2025- In Favour of Petitioner
- Citation Number : TS-27-SC-2025-GST