Rulings ( 5564 results )
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
Authority for Advance Ruling
AAR: Stipend to trainees by HR solutions provider taxable together with insurance premium amount
Mar 27, 2025- In Favour of Respondent
- Citation Number : TS-178-AAR(TN)-2025-GST
High Court
HC: Disposes writ involving taxability of flavoured milk, charges for conversion into milk-powder
Mar 26, 2025- In Favour of Petitioner
- Citation Number : TS-175-HC(AP)-2025-GST
High Court
HC: Following precedent in Vijaya Vishakha Milk Producers, rules 5% GST on flavoured milk
Mar 26, 2025- In Favour of Petitioner
- Citation Number : TS-174-HC(AP)-2025-GST
High Court
HC: Permits rectification of GSTR-01
Mar 26, 2025- In Favour of Petitioner
- Citation Number : TS-921-HC(BOM)-2024-GST
Supreme Court
SC: Decides to resolve larger issue of ITC denial to purchasers on account of clerical mistakes
Mar 26, 2025- In Favour of Respondent
- Citation Number : TS-173-SC-2025-GST
Supreme Court
SC: Can't deny ITC for bonafide errors/software limitation; Right to correct clerical mistakes within 'Right to do business'
Mar 26, 2025- In Favour of Respondent
- Citation Number : TS-172-SC-2025-GST
High Court
HC: Revokes registration cancellation on certain terms relating to payment, ITC utilization
Mar 25, 2025- In Favour of Petitioner
- Citation Number : TS-171-HC(MAD)-2025-GST
High Court
HC: Collection of Cess post GST regime by Assam Agricultural Marketing Board ‘unconstitutional’
Mar 25, 2025- In Favour of Not Available
- Citation Number : TS-170-HC(GAUH)-2025-GST
High Court
HC: Composite order for several financial years ‘legally improper’
Mar 25, 2025- In Favour of Petitioner
- Citation Number : TS-168-HC(KER)-2025-GST
High Court
HC: Quashes proceedings against purchaser premised on subsequent registration cancellation of seller
Mar 25, 2025- In Favour of Not Applicable
- Citation Number : TS-169-HC(ALL)-2025-GST
High Court
HC: Quashes office memorandum, recovery proceedings of budgetary support benefits sanctioned to Lupin
Mar 25, 2025- In Favour of Petitioner
- Citation Number : TS-167-HC(J&K)-2025-GST
Authority for Advance Ruling
AAR: Printing of pre/post examination items not ready-made-material but ‘composite supply’ & ‘exempt’
Mar 25, 2025- In Favour of Not Applicable
- Citation Number : TS-166-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: Processing of raw fish a ‘job work’; Attracts 5% GST
Mar 25, 2025- In Favour of Applicant
- Citation Number : TS-165-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: Maintaining Micro-Compost Centres for processing wet waste exempt, classifiable as ‘Waste Treatment Disposal’
Mar 25, 2025- In Favour of Respondent
- Citation Number : TS-164-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: ‘Fish finders’ not part of fishing vessel but an additional equipment
Mar 24, 2025- In Favour of Respondent
- Citation Number : TS-163-AAR(MAH)-2025-GST