Rulings ( 5566 results )
High Court
HC: Sets-aside order citing non-consideration of reply qua exemption on supply of materials by educational-institution
Mar 17, 2025- In Favour of Petitioner
- Citation Number : TS-144-HC(MAD)-2025-GST
High Court
HC: Re-affirming serving of notices through registered-post, sets-aside ex-parte proceedings conducted through portal
Mar 17, 2025- In Favour of Petitioner
- Citation Number : TS-143-HC(MAD)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Upholds AAR ruling denying exemption on treated water supplied from effluent plant
Mar 13, 2025- In Favour of Not Available
- Citation Number : TS-142-AAAR(GUJ)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Upholds AAR’s ruling refusing to split turnkey contract entered with IOCL; Dismisses Appeal
Mar 13, 2025- In Favour of Respondent
- Citation Number : TS-141-AAAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Supply of fit-outs and related infrastructure on hire basis to tenants taxable as mixed supply, @18%
Mar 12, 2025- In Favour of Applicant
- Citation Number : TS-140-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Property Tax levied under Kolkata Municipal Corporation Act includible in value of supply
Mar 12, 2025- In Favour of Applicant
- Citation Number : TS-137-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Disposes of application on supply of packaged seafood for industrial-consumer sans documents production
Mar 12, 2025- In Favour of Respondent
- Citation Number : TS-139-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Developer sub-letting warehouse not liable to GST on reimbursement of electricity charges
Mar 12, 2025- In Favour of Respondent
- Citation Number : TS-138-AAR(WB)-2025-GST
High Court
HC: Quashes registration cancellations over vague, mechanically issued SCNs, reiterates importance of clear Notices
Mar 12, 2025- In Favour of Petitioner
- Citation Number : TS-136-HC(GAUH)-2025-GST
High Court
HC: ‘No reason to regularly access’ refund module; Quashes rejection of IGST refund
Mar 11, 2025- In Favour of Petitioner
- Citation Number : TS-135-HC(CAL)-2025-GST
High Court
HC: Quashes ITC reversal owing to ‘new deadline’ recommendation of 53rd GSTC
Mar 11, 2025- In Favour of Petitioner
- Citation Number : TS-134-HC(MAD)-2025-GST
High Court
HC: Grants interim stay on recovery of TCS from e-markets platform facilitating buyer, seller
Mar 11, 2025- In Favour of Petitioner
- Citation Number : TS-133-HC(BOM)-2025-GST
High Court
HC: Quashes assessment order noticing in absence of DRC-01A, hearing, consideration of reply
Mar 11, 2025- In Favour of Petitioner
- Citation Number : TS-132-HC(GUJ)-2025-GST
Authority for Advance Ruling
AAR: PVC Raincoat taxable at 18%, not being ‘textile article’ but ‘plastic article’
Mar 11, 2025- In Favour of Respondent
- Citation Number : TS-131-AAR(WB)-2025-GST
High Court
HC: Grants interim stay on consolidated notices seeking to recover GST on ENA
Mar 11, 2025- In Favour of Petitioner
- Citation Number : TS-129-HC(BOM)-2025-GST
Authority for Advance Ruling
AAR: Supply of PVC raincoat taxable at 18%
Mar 11, 2025- In Favour of Respondent
- Citation Number : TS-130-AAR(WB)-2025-GST
High Court
Free
HC: Fruit pulp, juice-based carbonated drinks not ‘akin’ to ‘water’, attract 12%, not 28% GST
Mar 10, 2025- In Favour of Not Applicable
- Citation Number : TS-128-HC(GAUH)-2025-GST
High Court
HC: Sets-aside refund rejection of CVD/SAD paid for EO non-fulfillment post GST advent; Directs reconsideration
Mar 10, 2025- In Favour of Both
- Citation Number : TS-127-HC(GUJ)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Remands matter to AAR for considering ‘new facts’ citing scope of advance ruling
Mar 10, 2025- In Favour of Not Available
- Citation Number : TS-126-AAAR(GUJ)-2025-GST
Appellate Authority for Advance Ruling
AAAR: PVC floor mats for use in cars taxable at 28%, affirms AAR
Mar 10, 2025- In Favour of Respondent
- Citation Number : TS-125-AAAR(GUJ)-2025-GST