Rulings ( 5339 results )

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HC: Sustains registration cancelation owing to strong evidence against assessee's bona-fide

Feb 21, 2025
  • In Favour of Respondent
  • Citation Number : TS-84-HC(CAL)-2025-GST
High Court

HC: Dismisses writ petition against cancellation of GST registration

Feb 20, 2025
  • In Favour of Respondent
  • Citation Number : TS-915-HC(RAJ)-2024-GST
High Court

HC: Dismisses writ against cancellation of registration with liberty to apply for fresh one

Feb 20, 2025
  • In Favour of Respondent
  • Citation Number : TS-914-HC(RAJ)-2024-GST
Authority for Advance Ruling

AAR: Goods transport undertaken as sub-contractor for Principal not GTA but vehicle-rental service

Feb 19, 2025
  • In Favour of Not Applicable
  • Citation Number : TS-913-AAR(RAJ)-2024-GST
Authority for Advance Ruling

AAR: Supply of manpower services by sub-contractor not exempt

Feb 19, 2025
  • In Favour of Not Applicable
  • Citation Number : TS-912-AAR(WB)-2024-GST
High Court

HC: Allows refund to UBL of tax mistakenly-paid on 'holographic-labels' affixed on liquor-bottles

Feb 19, 2025
  • In Favour of Petitioner
  • Citation Number : TS-82-HC(MAD)-2025-GST
High Court

HC: Quashes order cancelling registration as well as subsequent rejection of revocation

Feb 18, 2025
  • In Favour of Petitioner
  • Citation Number : TS-81-HC(DEL)-2025-GST
High Court

HC: Quashes assessment order for non-inclusion of a DIN

Feb 18, 2025
  • In Favour of Petitioner
  • Citation Number : TS-80-HC(AP)-2025-GST
High Court

HC: Quashes assessment order noting uploading of notice under ‘Additional Notices and Orders’ tab

Feb 18, 2025
  • In Favour of Not Applicable
  • Citation Number : TS-79-HC(ALL)-2025-GST
High Court

HC: Stays DRC 1A, directs ‘no coercive action’

Feb 18, 2025
  • In Favour of Petitioner
  • Citation Number : TS-78-HC(MP)-2025-GST
High Court

HC: Quashes ‘cryptic’ notice seeking to cancel registration of scrap dealer

Feb 18, 2025
  • In Favour of Petitioner
  • Citation Number : TS-77-HC(DEL)-2025-GST
High Court

HC: Quashes retrospective registration-cancellation sans reasons, prior-notice

Feb 18, 2025
  • In Favour of Not Available
  • Citation Number : TS-76-HC(DEL)-2025-GST
Authority for Advance Ruling

AAR: Supply of data-entry operator & junior-engineer to State for executing 'Jal Jeevan Mission' exempt

Feb 18, 2025
  • In Favour of Not Available
  • Citation Number : TS-75-AAR(WB)-2025-GST
Authority for Advance Ruling

AAR: 18% GST on hand-held multitool for replacing battery in vehicle

Feb 18, 2025
  • In Favour of Not Applicable
  • Citation Number : TS-911-AAR(RAJ)-2024-GST
Authority for Advance Ruling

AAR: Denies ITC to Hindustan Zinc on goods/services received for increasing Tailing-Dam height

Feb 18, 2025
  • In Favour of Applicant
  • Citation Number : TS-74-AAR(RAJ)-2025-GST
High Court

HC: Mere apprehension of tax evasion no basis to deny registration to person outside State

Feb 17, 2025
  • In Favour of Petitioner
  • Citation Number : TS-73-HC(AP)-2025-GST
High Court

HC: Condones delay in filing-appeal considering assessee’s lack of proper knowledge of GST portal

Feb 14, 2025
  • In Favour of Petitioner
  • Citation Number : TS-71-HC(CAL)-2025-GST
High Court

HC: Quashes detention sans ‘split up details’ to establish evasion; Cannot make ‘roving enquiry’

Feb 14, 2025
  • In Favour of Petitioner
  • Citation Number : TS-69-HC(CAL)-2025-GST
High Court

HC: Relegates Special Purpose Vehicle contesting GST on toll collection rights to appeal remedy

Feb 14, 2025
  • In Favour of Not Applicable
  • Citation Number : TS-70-HC(RAJ)-2025-GST
Authority for Advance Ruling

AAR: Design and development of mobile app for water distribution network exempt from GST

Feb 14, 2025
  • In Favour of Appellant
  • Citation Number : TS-910-AAR(WB)-2024-GST