Rulings ( 5566 results )

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High Court

HC: Restores appeal rejected ‘only’ on delay

Mar 07, 2025
  • In Favour of Not Applicable
  • Citation Number : TS-124-HC(ALL)-2025-GST
High Court

HC: Quashes SCN cancelling registration having signature of entity instead of any individual officer

Mar 07, 2025
  • In Favour of Petitioner
  • Citation Number : TS-123-HC(MP)-2025-GST
High Court

HC: Mandatory to carry E-way Bill once goods in transit; Upholds detention

Mar 07, 2025
  • In Favour of Respondent
  • Citation Number : TS-121-HC(ALL)-2025-GST
High Court

HC: Directs ‘no coercive steps’ against taxpayers in challenge to overlapping SCNs

Mar 07, 2025
  • In Favour of Petitioner
  • Citation Number : TS-122-HC(DEL)-2025-GST
High Court

HC: Strikes down Circular restricting Patanjali Foods’ claim for refund basis application filing date

Mar 07, 2025
  • In Favour of Petitioner
  • Citation Number : TS-120-HC(GUJ)-2025-GST
High Court

HC: Sets-aside demand on goods incidentally emerging out of milling of paddy; Allows writ

Mar 07, 2025
  • In Favour of Petitioner
  • Citation Number : TS-119-HC(AP)-2025-GST
Appellate Authority for Advance Ruling

AAAR: Remands matter of GST on SUG during re-gasification by Shell to AAR, citing additional information

Mar 06, 2025
  • In Favour of Petitioner
  • Citation Number : TS-118-AAAR(GUJ)-2025-GST
Appellate Authority for Advance Ruling

AAAR: Remands matter to AAR for considering ‘new facts’

Mar 06, 2025
  • In Favour of Not Applicable
  • Citation Number : TS-117-AAAR(GUJ)-2025-GST
Appellate Authority for Advance Ruling

AAAR: Rejects appeal on exemption for healthcare services sans documents

Mar 06, 2025
  • In Favour of Respondent
  • Citation Number : TS-116-AAAR(GUJ)-2025-GST
High Court

HC: Interpreting ‘sufficient cause’ pertaining to seizure, directs Revenue to return goods upon conditions

Mar 06, 2025
  • In Favour of Petitioner
  • Citation Number : TS-114-HC(DEL)-2025-GST
Supreme Court

SC: Disposes off challenge to bank-account attachment as matter converged into final order

Mar 06, 2025
  • In Favour of Not Available
  • Citation Number : TS-115-SC-2025-GST
Appellate Authority for Advance Ruling

AAAR: Employer ineligible for ITC on contractual worker's share of canteen charges; Upholds AAR

Mar 06, 2025
  • In Favour of Respondent
  • Citation Number : TS-113-AAAR(GUJ)-2025-GST
Authority for Advance Ruling

AAR: ITC inadmissible on supply of ‘used’ motor vehicles by automotive benchmarking service provider

Mar 06, 2025
  • In Favour of Respondent
  • Citation Number : TS-920-AAR(TN)-2024-GST
Authority for Advance Ruling

AAR: Slack adjusters for buses, trucks ‘different’ from trailers; Former within 28% GST slab

Mar 06, 2025
  • In Favour of Petitioner
  • Citation Number : TS-919-AAR(TN)-2024-GST
Authority for Advance Ruling

AAR: Milling of wheat into flour with fortification and packaging ‘composite supply’, exempt

Mar 05, 2025
  • In Favour of Respondent
  • Citation Number : TS-112-AAR(WB)-2025-GST
High Court

HC: Upholds detention/seizure proceedings against pan-masala/tobacco manufacturer; Cites 'organised tax evasion'

Mar 05, 2025
  • In Favour of Respondent
  • Citation Number : TS-111-HC(ALL)-2025-GST
High Court

HC: Citing intentional undervaluation of tobacco goods, justifies seizure/detention proceedings

Mar 05, 2025
  • In Favour of Not Applicable
  • Citation Number : TS-761-HC(ALL)-2023-GST
High Court

HC: Considering jurisdictional challenge to notice stays enforcement of ‘final’ demand order

Mar 04, 2025
  • In Favour of Not Available
  • Citation Number : TS-109-HC(CAL)-2025-GST
High Court

HC: Upholds subsequent provisional bank account attachment order noting failure to deposit GST

Mar 04, 2025
  • In Favour of Petitioner
  • Citation Number : TS-108-HC(ALL)-2025-GST
High Court

HC: Driver’s mistake resulting in E-way Bill expiry sans ‘intention’ to evade vitiates penalty

Mar 04, 2025
  • In Favour of Not Available
  • Citation Number : TS-107-HC(ALL)-2025-GST