Rulings ( 6558 results )
High Court
HC: Recovery from cash/credit ledger 4 days from appellate-order, prior to 3-months unsustainable
May 21, 2025- In Favour of Respondent
- Citation Number : TS-413-HC(ALL)-2025-GST
High Court
HC: Computational accuracy not a prerequisite in SCN alleging floating of fake firms; Dismisses writ
May 21, 2025- In Favour of Petitioner
- Citation Number : TS-412-HC(DEL)-2025-GST
High Court
HC: No GST on inter-unit transfer of machinery from Head Office
May 20, 2025- In Favour of Petitioner
- Citation Number : TS-411-HC(ALL)-2025-GST
High Court
HC: Following Aberdare Technologies, issues notice to Revenue for rectification of returns
May 20, 2025- In Favour of Not Available
- Citation Number : TS-410-HC(DEL)-2025-GST
High Court
HC: Revokes cancellation subject to assessee filing returns & paying demand post-processing of returns
May 20, 2025- In Favour of Petitioner
- Citation Number : TS-409-HC(GUJ)-2025-GST
High Court
HC: Quashes order, noting DGGSTI had already closed matter on same invoices by non-existent supplier
May 20, 2025- In Favour of Petitioner
- Citation Number : TS-408-HC(PAT)-2025-GST
High Court
HC: Grants bail in fake ITC case citing clean record, speedy trial rights
May 20, 2025- In Favour of Petitioner
- Citation Number : TS-406-HC(P&H)-2025-GST
High Court
HC: Denies bail to 3 due to non-compliance with SC’s surrender condition
May 20, 2025- In Favour of Respondent
- Citation Number : TS-404-HC(ALL)-2025-GST
High Court
HC: Quashes retroactive registration cancellation order for non-filing qua pendency of Assessee’s suo-moto cancellation application
May 20, 2025- In Favour of Petitioner
- Citation Number : TS-389-HC(DEL)-2025-GST
High Court
HC: Single judge order fixing time-line in remand proceedings will not supplant the law on limitation
May 20, 2025- In Favour of Petitioner
- Citation Number : TS-407-HC(ALL)-2025-GST
Authority for Advance Ruling
AAR: Sub-leasing/letting a part of multiplex not ‘transfer', attracts 18% as ‘construction service’
May 20, 2025- In Favour of Not Available
- Citation Number : TS-405-AAR(WB)-2025-GST
High Court
HC: Recovery impermissible where taxpayer intends to appeal before GSTAT; Directs to recredit
May 20, 2025- In Favour of Petitioner
- Citation Number : TS-403-HC(CAL)-2025-GST
High Court
HC: Laments Revenue’s 'personal hearing' fixation before reply filing date: Remands matter to SCN-stage
May 19, 2025- In Favour of Petitioner
- Citation Number : TS-402-HC(UTT)-2025-GST
Supreme Court
SC: Dismisses Revenue’s SLP against HC judgment on ‘fusible interlining cloth’ classification
May 19, 2025- In Favour of Petitioner
- Citation Number : TS-401-SC-2025-GST
Appellate Authority for Advance Ruling
AAAR: Classification of leasing properties alongside fit-outs hinges on actual use, remits matter
May 17, 2025- In Favour of Not Applicable
- Citation Number : TS-400-AAAR(WB)-2025-GST
High Court
HC: Quashes assessment pertaining to ITC exigiblity on kerosene-oil purchased from IOCL under PDS
May 16, 2025- In Favour of Petitioner
- Citation Number : TS-399-HC(ORI)-2025-GST
High Court
HC: Quashes order passed u/r 96(10) for not adhering to demand and recovery proceedings
May 16, 2025- In Favour of Petitioner
- Citation Number : TS-398-HC(BOM)-2025-GST
High Court
HC: ITC availment based on fake supplies falls under ambit of ‘fraud’; Section 74 applies
May 16, 2025- In Favour of Respondent
- Citation Number : TS-397-HC(ALL)-2025-GST
High Court
HC: Seeks status report from DGGI of firms, lawyers allegedly pitched-in wrongful ITC availment
May 16, 2025- In Favour of Not Applicable
- Citation Number : TS-392-HC(DEL)-2025-GST
High Court
HC: Allows to move an appeal against AAR-order rendering hostel for weaker sections taxable
May 16, 2025- In Favour of Petitioner
- Citation Number : TS-391-HC(TEL)-2025-GST