Rulings ( 6339 results )
High Court
HC: Remands matter for reconsideration of transitional-credit rejected due to new-registration obtained basis CBIC directions
Apr 01, 2025- In Favour of Appellant
- Citation Number : TS-200-HC(CAL)-2025-GST
High Court
HC: Payment by Trust pursuant to inspection, not voluntary; Upholds suppression, tax-evasion intent
Apr 01, 2025- In Favour of Respondent
- Citation Number : TS-197-HC(MAD)-2025-GST
High Court
HC: Directs 'State Development Authority' to compensate Assessee for order issued due to wrongful GST-deposit
Apr 01, 2025- In Favour of Petitioner
- Citation Number : TS-196-HC(ALL)-2025-GST
High Court
HC: Apartment purchased before construction completion, CC issuance by BDA liable to GST
Apr 01, 2025- In Favour of Respondent
- Citation Number : TS-194-HC(KAR)-2025-GST
High Court
HC: Rejects quashing of FIR lodged for invoice fabrication invoking IPC, challenge to Section 132(6) validity
Mar 31, 2025- In Favour of Respondent
- Citation Number : TS-193-HC(MP)-2025-GST
High Court
HC: Restores petition challenging SCN alleging circular trading noting other Assessees' writ admission
Mar 31, 2025- In Favour of Petitioner
- Citation Number : TS-192-HC(MP)-2025-GST
Supreme Court
SC: Dismisses Revenue's challenge to Gujarat HC verdict on 'retrospective' applicability of Rule 89(5) amendment
Mar 28, 2025- In Favour of Respondent
- Citation Number : TS-191-SC-2025-GST
High Court
HC: Quashes order cancelling registration sans material facts
Mar 28, 2025- In Favour of Petitioner
- Citation Number : TS-190-HC(DEL)-2025-GST
High Court
HC: Directs to revisit assessment against deceased person
Mar 28, 2025- In Favour of Not Applicable
- Citation Number : TS-189-HC(P&H)-2025-GST
High Court
HC: Stays parallel proceedings by State Authorities for ‘same’ issue and tax period
Mar 28, 2025- In Favour of Petitioner
- Citation Number : TS-188-HC(BOM)-2025-GST
High Court
HC: Appeal filed on 90th day from communication by e-mail ‘condonable’
Mar 28, 2025- In Favour of Petitioner
- Citation Number : TS-187-HC(KAR)-2025-GST
High Court
HC: Remands matter as notice was sent to wrong GSTIN
Mar 28, 2025- In Favour of Petitioner
- Citation Number : TS-182-HC(KAR)-2025-GST
High Court
HC: Refund claim not maintainable sans requisite documents
Mar 28, 2025- In Favour of Respondent
- Citation Number : TS-184-HC(GUJ)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Electricity, water- charges collected by Holiday-Inn along with Licence Fees, taxable as 'renting-service'
Mar 28, 2025- In Favour of Respondent
- Citation Number : TS-186-AAAR(TEL)-2025-GST
Appellate Authority for Advance Ruling
AAAR: No ITC on inputs/finished goods destroyed in fire; Upholds AAR
Mar 28, 2025- In Favour of Respondent
- Citation Number : TS-185-AAAR(TEL)-2025-GST
High Court
HC: Allows refund of ITC for ‘missed’ SEZ supplies; Directs to process ‘afresh’
Mar 28, 2025- In Favour of Petitioner
- Citation Number : TS-183-HC(GUJ)-2025-GST
High Court
HC: Permits ITC availment disallowed due to inadvertent mistake in specifying wrong address & GSTN
Mar 27, 2025- In Favour of Petitioner
- Citation Number : TS-181-HC(DEL)-2025-GST
High Court
HC: SEZ-unit entitled to claim refund of tax paid as recipient of goods or service
Mar 27, 2025- In Favour of Petitioner
- Citation Number : TS-179-HC(MAD)-2025-GST
High Court
HC: Disposes petitions challenging time extension notification u/s 168A owing to pending lis before SC
Mar 27, 2025- In Favour of Not Applicable
- Citation Number : TS-180-HC(P&H)-2025-GST
Authority for Advance Ruling
AAR: Denies ITC on design/installation of solar power plant by steel manufacturer where electricity not consumed captively
Mar 27, 2025- In Favour of Respondent
- Citation Number : TS-177-AAR(TN)-2025-GST