Rulings ( 7209 results )

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High Court

HC: Quashes assessment orders sans signature of assessing officer coupled with DIN

  • In Favour of Petitioner
  • Citation Number : TS-894-HC(AP)-2024-GST
High Court

HC: Restrains ‘further steps’ pursuant to SCN seeking to levy GST on employee secondment

  • In Favour of Petitioner
  • Citation Number : TS-893-HC(DEL)-2024-GST
High Court

HC: Directs to file reply, thereafter adjudicate SCN levying GST on collectibles

  • In Favour of Petitioner
  • Citation Number : TS-10-HC(BOM)-2025-GST
High Court

HC: Quashes registration-cancellation since notice & order indicates ‘different’ grounds

  • In Favour of Petitioner
  • Citation Number : TS-09-HC(ALL)-2025-GST
Appellate Authority for Advance Ruling

AAAR: No ITC on repair, maintenance services of DSV/SPV for running port-facility; Modifies AAR

  • In Favour of Respondent
  • Citation Number : TS-892-AAAR(GUJ)-2024-GST
Appellate Authority for Advance Ruling

AAAR: E-bikes leasing 'without operator' taxable as financial/ related service at rate applicable to 'like goods'

  • In Favour of Not Available
  • Citation Number : TS-891-AAAR(OD)-2024-GST
High Court

HC: Directs return of cash seized during search by DGGI; Follows precedents

  • In Favour of Petitioner
  • Citation Number : TS-890-HC(DEL)-2024-GST
High Court

HC: Cannot sit in appeal against ‘own’ judgment; Dismisses review on interpretation of ‘local authority’

  • In Favour of Not Available
  • Citation Number : TS-08-HC(GUJ)-2025-GST
High Court

HC: ‘Solar Power Generating System’ not “immovable property”, taxable as ‘composite-supply’ not ‘works-contract’

  • In Favour of Petitioner
  • Citation Number : TS-07-HC(AP)-2025-GST
High Court

HC: Relegates Assessee to SCN-stage for adjudication in the light of Section 118

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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'

  • 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

  • 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

  • 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

  • In Favour of Not Applicable
  • Citation Number : TS-881-AAAR(GUJ)-2024-GST