Rulings ( 6414 results )
Authority for Advance Ruling
AAR: Construction, maintenance of railway sheds, a mixed supply, attracts 18% GST
Apr 21, 2025- In Favour of Not Available
- Citation Number : TS-264-AAR(MAH)-2025-GST
Authority for Advance Ruling
AAR: Recipient’s question on GST rate reimbursable to service supplier, outside section 97 scope
Apr 21, 2025- In Favour of Respondent
- Citation Number : TS-262-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: R&D services for cancer diagnosis does not qualify for exemption as ‘healthcare services’
Apr 21, 2025- In Favour of Not Available
- Citation Number : TS-269-AAR(MAH)-2025-GST
High Court
HC: Cannot transition credit on capital-goods received after GST rollout; Cites distinction with inputs
Apr 21, 2025- In Favour of Respondent
- Citation Number : TS-270-HC(PAT)-2025-GST
High Court
HC: 18% GST applies on royalty paid for mining leases, levy ‘not discriminatory’; Follows MADA
Apr 19, 2025- In Favour of Respondent
- Citation Number : TS-268-HC(PAT)-2025-GST
High Court
HC: ‘Rule 86A does not empower creation of negative entry vis-a-vis fraudulent supply’; Grants interim-stay
Apr 18, 2025- In Favour of Petitioner
- Citation Number : TS-267-HC(BOM)-2025-GST
High Court
HC: Affirms decision to enable uploading of rectified GSTR-01 citing
Apr 17, 2025- In Favour of Petitioner
- Citation Number : TS-265-HC(MAD)-2025-GST
High Court
HC: Quashes Rs. 156 Crores GST-demand against 'Indian Railway Finance Corporation' for 'natural-justice' violation
Apr 17, 2025- In Favour of Petitioner
- Citation Number : TS-263-HC(MAD)-2025-GST
High Court
HC: Accountant's role cannot be delineated from other entities/individuals involved/accused for ITC fraud
Apr 17, 2025- In Favour of Respondent
- Citation Number : TS-260-HC(DEL)-2025-GST
Supreme Court
SC: Rejects Revenue's review-petition on proper-officer's power to seize assets as 'unaccounted wealth'
Apr 17, 2025- In Favour of Petitioner
- Citation Number : TS-259-SC-2025-GST
Supreme Court
SC: Dismisses Revenue's appeal involving Proper Officer's power to seize valuable assets, currency
Apr 17, 2025- In Favour of Petitioner
- Citation Number : TS-926-SC-2024-GST
High Court
HC: Cannot fallback on larger time-limitation to complete assessment; Composite notice for multiple years ‘prejudicial’
Apr 16, 2025- In Favour of Not Applicable
- Citation Number : TS-258-HC(KER)-2025-GST
Authority for Advance Ruling
AAR: Godrej Residency as new Promoter cannot opt for ‘different’ rate since option exercisable project-wise
Apr 16, 2025- In Favour of Not Applicable
- Citation Number : TS-257-AAR(MAH)-2025-GST
High Court
HC: Quashes demand on transfer of development rights by land owner to realtor; Allows writ
Apr 16, 2025- In Favour of Petitioner
- Citation Number : TS-256-HC(BOM)-2025-GST
High Court
HC: 'Affiliation-Fee' collected by Goa-University statutory/regulatory in nature; Circulars curbing exemption erroneous
Apr 16, 2025- In Favour of Petitioner
- Citation Number : TS-255-HC(BOM)-2025-GST
High Court
HC: Hearing indispensable when rejecting rectification application ‘adversely affecting’ assessee
Apr 15, 2025- In Favour of Petitioner
- Citation Number : TS-254-HC(DEL)-2025-GST
High Court
HC: Non-generation of part-B of E-way Bill stating vehicle number ‘lineal’, ‘technical’
Apr 15, 2025- In Favour of Petitioner
- Citation Number : TS-253-HC(GUJ)-2025-GST
High Court
HC: Appellate Authority to decide on merits not merely on non-appearance
Apr 15, 2025- In Favour of Petitioner
- Citation Number : TS-251-HC(KER)-2025-GST
High Court
HC: Refrains from provisionally releasing seized vehicle sans challenge to confiscation
Apr 15, 2025- In Favour of Petitioner
- Citation Number : TS-252-HC(KER)-2025-GST
High Court
HC: IDS refund denial to IOCL citing same rate on input and output "illegal"
Apr 15, 2025- In Favour of Petitioner
- Citation Number : TS-925-HC(KAR)-2024-GST