Rulings ( 6282 results )
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
High Court
HC: Sets aside demand confirmed against Gillette India in excess of amount specified in SCN
Jan 02, 2025- In Favour of Petitioner
- Citation Number : TS-865-HC(MAD)-2024-GST
High Court
HC: Appeal not time-barred where online-filing within statutory-period despite delay in physical copy
Jan 01, 2025- In Favour of Appellant
- Citation Number : TS-864-HC(DEL)-2024-GST
High Court
HC: Interest on delayed credit reversal in Inverted duty structure by textile manufacturer unjustified
Dec 31, 2024- In Favour of Petitioner
- Citation Number : TS-863-HC(MAD)-2024-GST
High Court
HC: Mere absence of return-of-post not construable as ‘service’ of notice/order
Dec 27, 2024- In Favour of Petitioner
- Citation Number : TS-862-HC(BOM)-2024-GST
High Court
HC: Quashes assessment noting uploading of order not on ‘Due Notices and Orders’ tab
Dec 27, 2024- In Favour of Petitioner
- Citation Number : TS-861-HC(ALL)-2024-GST
High Court
HC: Quashes yet another ‘cryptic’ order, directs to appoint a different officer in remand-proceedings
Dec 27, 2024- In Favour of Petitioner
- Citation Number : TS-860-HC(DEL)-2024-GST
High Court
HC: Quashes denial of ITC with directions to both State Tax Officer and taxpayer
Dec 27, 2024- In Favour of Petitioner
- Citation Number : TS-859-HC(KER)-2024-GST
High Court
HC: Relegates taxpayer to pursue appeal remedy for contesting fake invoicing allegation
Dec 27, 2024- In Favour of Not Available
- Citation Number : TS-858-HC(KER)-2024-GST