Rulings ( 5510 results )
High Court
Latest
HC: Strikes down GST levy on Indian Medical Association's services to member Doctors
Apr 11, 2025- In Favour of Petitioner
- Citation Number : TS-248-HC(KER)-2025-GST
High Court
HC: Quashes assessment noting recovery of nearly 47% of tax dues
Apr 11, 2025- In Favour of Not Available
- Citation Number : TS-247-HC(MAD)-2025-GST
High Court
HC: Grants bail considering un-framed charges nature of trial, which is yet to commence
Apr 11, 2025- In Favour of Applicant
- Citation Number : TS-246-HC(ALL)-2025-GST
High Court
HC: Upholds assessment against ‘accessory’ involved in passing on ineligible credit from non-existent dealers
Apr 11, 2025- In Favour of Respondent
- Citation Number : TS-241-HC(MAD)-2025-GST
High Court
HC: Remands for fresh consideration allowing taxpayer to avail penalty/interest waiver Amnesty Scheme
Apr 11, 2025- In Favour of Petitioner
- Citation Number : TS-245-HC(KAR)-2025-GST
High Court
HC: Grants inter-relief against demand confirmed after declining to admit documents
Apr 11, 2025- In Favour of Petitioner
- Citation Number : TS-244-HC(KER)-2025-GST
High Court
HC: Quashes demand against dead person absent issuance of notice to legal representative
Apr 11, 2025- In Favour of Petitioner
- Citation Number : TS-243-HC(ALL)-2025-GST
High Court
HC: Assessment without personal hearing on turnover-difference between GSTR-3B, Form 26AS violates natural-justice principles
Apr 11, 2025- In Favour of Petitioner
- Citation Number : TS-242-HC(MAD)-2025-GST
Authority for Advance Ruling
AAR: Services w.r.t supply of material by Hitachi for HVDC projects taxable at 18%
Apr 11, 2025- In Favour of Petitioner
- Citation Number : TS-240-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: HDPE Woven Geo-Membrane with plastic lamination ‘textile’ of a kind, attracts 12% not 18%
Apr 11, 2025- In Favour of Not Applicable
- Citation Number : TS-239-AAR(MAH)-2025-GST
Authority for Advance Ruling
AAR: Supply of Geometry Compass Box to BMC a ‘mixed supply’, attracts 18% GST
Apr 11, 2025- In Favour of Not Available
- Citation Number : TS-237-AAR(MAH)-2025-GST
Authority for Advance Ruling
AAR: Renting of immovable property to Social Justice Department for hostel exempt; TDS inapplicable
Apr 11, 2025- In Favour of Not Available
- Citation Number : TS-238-AAR(MAH)-2025-GST
Authority for Advance Ruling
AAR: Assignment/transfer of leasehold-land, factory-building & plant/machinery by General Motors to Hyundai taxable
Apr 11, 2025- In Favour of Respondent
- Citation Number : TS-236-AAR(MAH)-2025-GST
Authority for Advance Ruling
AAR: GST applies to employee’s contributions for canteen & transport facilities, without ITC option
Apr 10, 2025- In Favour of Respondent
- Citation Number : TS-234-AAR(MAH)-2025-GST
Authority for Advance Ruling
AAR: Canteen a ‘restaurant service’, transportation for ‘personal convenience’, ITC ineligible; Recoveries from employee taxable
Apr 10, 2025- In Favour of Not Available
- Citation Number : TS-233-AAR(MAH)-2025-GST
High Court
HC: No additional ITC-benefit accrues to Railway-Contractors for rate-hike absent input-regime change; Upholds 'arbitral-award'
Apr 10, 2025- In Favour of Petitioner
- Citation Number : TS-232-HC(MAD)-2025-GST
High Court
HC: Dismisses Revenue's appeal challenging Single Judge's order directing opening portal for TRAN-01 revision
Apr 09, 2025- In Favour of Not Available
- Citation Number : TS-231-HC(CHAT)-2025-GST
High Court
HC: Quashes refund-rejection premised on non-furnishing of proof of payment within 180 days
Apr 09, 2025- In Favour of Petitioner
- Citation Number : TS-230-HC(JHAR)-2025-GST
High Court
HC: Quashes penalty imposed against courier company DTDC as transporter of warehoused goods
Apr 09, 2025- In Favour of Not Applicable
- Citation Number : TS-229-HC(AP)-2025-GST
High Court
HC: Both manual & electronic applications valid; Slams revenue's 'perverse' refund rejection
Apr 08, 2025- In Favour of Petitioner
- Citation Number : TS-228-HC(KER)-2025-GST