Rulings ( 5640 results )

AAAR: Remands matter of GST on SUG during re-gasification by Shell to AAR, citing additional information

  • In Favour of Petitioner
  • Citation Number : TS-118-AAAR(GUJ)-2025-GST

AAAR: Remands matter to AAR for considering ‘new facts’

  • In Favour of Not Applicable
  • Citation Number : TS-117-AAAR(GUJ)-2025-GST

AAAR: Rejects appeal on exemption for healthcare services sans documents

  • In Favour of Respondent
  • Citation Number : TS-116-AAAR(GUJ)-2025-GST

HC: Interpreting ‘sufficient cause’ pertaining to seizure, directs Revenue to return goods upon conditions

  • In Favour of Petitioner
  • Citation Number : TS-114-HC(DEL)-2025-GST

SC: Disposes off challenge to bank-account attachment as matter converged into final order

  • In Favour of Not Available
  • Citation Number : TS-115-SC-2025-GST

AAAR: Employer ineligible for ITC on contractual worker's share of canteen charges; Upholds AAR

  • In Favour of Respondent
  • Citation Number : TS-113-AAAR(GUJ)-2025-GST

AAR: ITC inadmissible on supply of ‘used’ motor vehicles by automotive benchmarking service provider

  • In Favour of Respondent
  • Citation Number : TS-920-AAR(TN)-2024-GST

AAR: Slack adjusters for buses, trucks ‘different’ from trailers; Former within 28% GST slab

  • In Favour of Petitioner
  • Citation Number : TS-919-AAR(TN)-2024-GST

AAR: Milling of wheat into flour with fortification and packaging ‘composite supply’, exempt

  • In Favour of Respondent
  • Citation Number : TS-112-AAR(WB)-2025-GST

HC: Upholds detention/seizure proceedings against pan-masala/tobacco manufacturer; Cites 'organised tax evasion'

  • In Favour of Respondent
  • Citation Number : TS-111-HC(ALL)-2025-GST

HC: Citing intentional undervaluation of tobacco goods, justifies seizure/detention proceedings

  • In Favour of Not Applicable
  • Citation Number : TS-761-HC(ALL)-2023-GST

HC: Considering jurisdictional challenge to notice stays enforcement of ‘final’ demand order

  • In Favour of Not Available
  • Citation Number : TS-109-HC(CAL)-2025-GST

HC: Upholds subsequent provisional bank account attachment order noting failure to deposit GST

  • In Favour of Petitioner
  • Citation Number : TS-108-HC(ALL)-2025-GST

HC: Driver’s mistake resulting in E-way Bill expiry sans ‘intention’ to evade vitiates penalty

  • In Favour of Not Available
  • Citation Number : TS-107-HC(ALL)-2025-GST

HC: Directs to consider appeal against notice ‘only’ uploaded under ‘Additional Notices’ tab

  • In Favour of Petitioner
  • Citation Number : TS-106-HC(KER)-2025-GST

HC: Issues notice on challenge to issuance of SCN; Upholds provisional bank account attachment

  • In Favour of Respondent
  • Citation Number : TS-918-HC(DEL)-2024-GST

AAR: Supply of Mobile Veterinary Unit personnel to WB Livestock Development not exempt

  • In Favour of Respondent
  • Citation Number : TS-104-AAR(WB)-2025-GST

AAR: Transfers within FTWZ-Unit before clearance to DTA-units, neither supply of goods nor services

  • In Favour of Not Applicable
  • Citation Number : TS-917-AAR(TN)-2024-GST

HC: Arrest made flouting CBIC norms and SC directive "bad in law"; Allows bail

  • In Favour of Petitioner
  • Citation Number : TS-105-HC(CAL)-2025-GST

AAR: Provision of maintenance services to RWA excluding water supply suspicious; Rules GST applicable

  • In Favour of Applicant
  • Citation Number : TS-1359-AAR(HAR)-2019-GST