Rulings ( 5519 results )
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
High Court
HC: Following its own judgement, grants relief to Star-Health on co-insurance premium and re-insurance commission
Apr 04, 2025- In Favour of Petitioner
- Citation Number : TS-211-HC(MAD)-2025-GST
High Court
HC: Directs manual disbursal of IGST refund after revenue’s inaction, technical snags
Apr 04, 2025- In Favour of Petitioner
- Citation Number : TS-210-HC(BOM)-2025-GST
High Court
HC: Quashes ITC denial on property construction for not considering Safari verdict in right perspective
Apr 04, 2025- In Favour of Petitioner
- Citation Number : TS-209-HC(KAR)-2025-GST
Authority for Advance Ruling
AAR: Transit loss during transportation of industrial gases not taxable; Directs ITC reversal
Apr 03, 2025- In Favour of Petitioner
- Citation Number : TS-208-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: ITC ineligible on expenditure incurred for buyback of shares, reversible on common inputs/services
Apr 03, 2025- In Favour of Not Applicable
- Citation Number : TS-207-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Transaction emanating out of bogus/fraudulent order falls within ambit of term ‘supply’
Apr 03, 2025- In Favour of Not Available
- Citation Number : TS-205-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Pharma Co. cligible to ITC on mandatory canteen facility provided to employees through CSP
Apr 03, 2025- In Favour of Not Available
- Citation Number : TS-206-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Apsara’s ‘Oil Pastel with free Scrapping Tool’ a ‘mixed supply’ attracting 18% GST
Apr 03, 2025- In Favour of Not Applicable
- Citation Number : TS-204-AAR(GUJ)-2025-GST
High Court
HC: Court’s auctioneer managing ‘Fortis’ trademark sale not liable to tax as manager
Apr 03, 2025- In Favour of Not Applicable
- Citation Number : TS-203-HC(DEL)-2025-GST
High Court
HC: Revenue to factually determine 'warehouse' qualification as ‘plant' in terms of Safari Retreats' verdict
Apr 02, 2025- In Favour of Petitioner
- Citation Number : TS-202-HC(PAT)-2025-GST
High Court
HC: No extra deposit for appeal admission under special procedure if full tax is paid
Apr 01, 2025- In Favour of Petitioner
- Citation Number : TS-201-HC(CAL)-2025-GST
High Court
HC: Sets aside ITC denial, directs authority to pass fresh order considering section 16(5)
Apr 01, 2025- In Favour of Petitioner
- Citation Number : TS-195-HC(KER)-2025-GST
High Court
HC: Basis improper application of Safari Retreats, remands matter for re- consideration
Apr 01, 2025- In Favour of Petitioner
- Citation Number : TS-198-HC(KAR)-2025-GST
High Court
HC: Sets aside order, lets assessee avail Amnesty Scheme u/s 128A
Apr 01, 2025- In Favour of Petitioner
- Citation Number : TS-199-HC(KAR)-2025-GST