Rulings ( 5513 results )
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
High Court
HC: Quashes penalty for non-filing of annual return but confirms late fee
Apr 08, 2025- In Favour of Not Applicable
- Citation Number : TS-227-HC(MAD)-2025-GST
High Court
HC: Grants refund with interest as ‘all’ processing documents are in order
Apr 08, 2025- In Favour of Petitioner
- Citation Number : TS-222-HC(BOM)-2025-GST
High Court
HC: ‘Issues require adjudication on facts’; Grants opportunity to contest interest-levy
Apr 08, 2025- In Favour of Petitioner
- Citation Number : TS-226-HC(CAL)-2025-GST
High Court
HC: ‘No scope for interim relief’ over GSTR-01 rectification until final decision in Brij Systems
Apr 08, 2025- In Favour of Petitioner
- Citation Number : TS-225-HC(CAL)-2025-GST
High Court
HC: Limitation Act applies sans ‘specific exclusion’; Remands for condoning delay in filing appeal
Apr 08, 2025- In Favour of Petitioner
- Citation Number : TS-224-HC(CAL)-2025-GST
High Court
HC: Blocking ECrL before pre-intimation notice akin to imposing punishment before trial; Grants interim-relief
Apr 08, 2025- In Favour of Petitioner
- Citation Number : TS-223-HC(UTT)-2025-GST
High Court
HC: Grants interim-stay on adjudication order involving levy of GST on transfer of leasehold rights
Apr 08, 2025- In Favour of Petitioner
- Citation Number : TS-221-HC(BOM)-2025-GST
High Court
HC: Quashes demand over difference in turnover of two Jindal firms under one PAN
Apr 08, 2025- In Favour of Petitioner
- Citation Number : TS-220-HC(ALL)-2025-GST
High Court
HC: Quashes SCN proposing cancellation of registration for being devoid of factual details
Apr 08, 2025- In Favour of Petitioner
- Citation Number : TS-922-HC(TEL)-2024-GST
Authority for Advance Ruling
AAR: Leasing of Onion-mandis to contractor against entry-fee by municipal-corporation not a service
Apr 07, 2025- In Favour of Applicant
- Citation Number : TS-219-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: Denies ITC on Mutual Fund subscription & redemption; Mandates ITC Reversal
Apr 07, 2025- In Favour of Respondent
- Citation Number : TS-218-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: No ITC on Factory Tower Construction to support VCV lines
Apr 07, 2025- In Favour of Respondent
- Citation Number : TS-217-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: ‘Maida Papad’ through extrusion process ‘uncooked/unfried’ snack pellets, attracts 5% GST
Apr 07, 2025- In Favour of Not Applicable
- Citation Number : TS-216-AAR(TN)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Rejects appeal on account of time limitation; Power to condone delay ‘discretionary’
Apr 07, 2025- In Favour of Not Available
- Citation Number : TS-215-AAAR(TN)-2025-GST
High Court
HC: Allows liberty to file appeal post Tribunal constitution
Apr 04, 2025- In Favour of Petitioner
- Citation Number : TS-214-HC(CHAT)-2025-GST
High Court
HC: Denies delayed challenge to penalty, cites lapsed deadline; Grants liberty for alternate remedy u/s 107
Apr 04, 2025- In Favour of Petitioner
- Citation Number : TS-213-HC(MAD)-2025-GST
High Court
HC: Following Suguna-Cut Piece, directs revocation of registration subject to conditions
Apr 04, 2025- In Favour of Petitioner
- Citation Number : TS-212-HC(MAD)-2025-GST