Rulings ( 6280 results )
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
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