Rulings ( 7179 results )
High Court
HC: Grants interim stay on recovery proceedings against Telecom Infrastructure Co.
- In Favour of Not Applicable
- Citation Number : TS-159-HC(BOM)-2025-GST
High Court
HC: Summons ‘not’ equivalent to notice of appearance under BNSS; Grants bail following Radhika Agarwal verdict
- In Favour of Not Available
- Citation Number : TS-156-HC(KAR)-2025-GST
High Court
HC: Upholds Single Judge order directing refund of recovery made under threat of arrest
- In Favour of Appellant
- Citation Number : TS-155-HC(KAR)-2025-GST
High Court
HC: Taxpayer cannot be penalised for bonafide error in DRC-03 intimation rectified immediately
- In Favour of Petitioner
- Citation Number : TS-154-HC(KER)-2025-GST
High Court
HC: Quashes order of cancellation of registration following the decision in Aggarwal Dyeing
- In Favour of Petitioner
- Citation Number : TS-153-HC(GUJ)-2025-GST
High Court
HC: Stays recovery subject to filing of appeal with statutory pre-deposit amount
- In Favour of Petitioner
- Citation Number : TS-152-HC(BOM)-2025-GST
High Court
HC: Quashes assessment order sans opportunity of hearing; Directs Bank to release attachment
- In Favour of Not Applicable
- Citation Number : TS-151-HC(MAD)-2025-GST
High Court
HC: Revokes registration-cancellation but adjudication of SCN to continue in remand proceedings
- In Favour of Petitioner
- Citation Number : TS-150-HC(GUJ)-2025-GST
High Court
HC: Non-filing of return due to wrong advice ‘genuine’ reason for revoking registration-cancellation
- In Favour of Petitioner
- Citation Number : TS-149-HC(MAD)-2025-GST
High Court
HC: Date of filing original-claim, not re-submission relevant for computing limitation; Allows refund to Gillette
- In Favour of Petitioner
- Citation Number : TS-148-HC(MAD)-2025-GST
Authority for Advance Ruling
AAR: Reimbursement received from 'Industry Partners' of stipend payable to trainees/interns not taxable
- In Favour of Respondent
- Citation Number : TS-147-AAR(MAH)-2025-GST
High Court
HC: Disposes Pharma Co's petition noting Revenue's affidavit producing on record CAG closure report
- In Favour of Not Available
- Citation Number : TS-146-HC(GUJ)-2025-GST
High Court
HC: Quashes SCN disallowing CENVAT transition in writ-appeal challenging jurisdiction of authority conducting TRAN-1 investigation
- In Favour of Not Applicable
- Citation Number : TS-145-HC(CAL)-2025-GST
High Court
HC: Sets-aside order citing non-consideration of reply qua exemption on supply of materials by educational-institution
- In Favour of Petitioner
- Citation Number : TS-144-HC(MAD)-2025-GST
High Court
HC: Re-affirming serving of notices through registered-post, sets-aside ex-parte proceedings conducted through portal
- In Favour of Petitioner
- Citation Number : TS-143-HC(MAD)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Upholds AAR ruling denying exemption on treated water supplied from effluent plant
- In Favour of Not Available
- Citation Number : TS-142-AAAR(GUJ)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Upholds AAR’s ruling refusing to split turnkey contract entered with IOCL; Dismisses Appeal
- In Favour of Respondent
- Citation Number : TS-141-AAAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Supply of fit-outs and related infrastructure on hire basis to tenants taxable as mixed supply, @18%
- In Favour of Applicant
- Citation Number : TS-140-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Property Tax levied under Kolkata Municipal Corporation Act includible in value of supply
- In Favour of Applicant
- Citation Number : TS-137-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Disposes of application on supply of packaged seafood for industrial-consumer sans documents production
- In Favour of Respondent
- Citation Number : TS-139-AAR(WB)-2025-GST