Rulings ( 6123 results )
Supreme Court
Latest
SC: Copy of SC-order dismissing Revenue’s SLP on funds attached u/s 107 after pre-deposit payment
Oct 09, 2025- In Favour of Petitioner
- Citation Number : TS-851-SC-2025-GST
High Court
HC: Time spent pursuing rectification-application excludable from limitation period for filing appeal
Oct 09, 2025- In Favour of Petitioner
- Citation Number : TS-849-HC(P and H)-2025-GST
High Court
HC: Negative ITC blocking under Rule 86A impermissible, limited to available balance in ECrL
Oct 09, 2025- In Favour of Petitioner
- Citation Number : TS-850-HC(BOM)-2025-GST
High Court
HC: 6% interest payable if refund unpaid within 60 days from First Authority order
Oct 08, 2025- In Favour of Petitioner
- Citation Number : TS-848-HC(BOM)-2025-GST
Authority for Advance Ruling
AAR: ONGC collecting MGO-charges for short-lifting of Natural Gas is ‘liquidated damages’, not taxable supply
Oct 08, 2025- In Favour of Applicant
- Citation Number : TS-847-AAR(TN)-2025-GST
High Court
HC: Educational consultancy services to foreign -universities qualify as ‘export’, not ‘intermediary’; Sustains Refund
Oct 08, 2025- In Favour of Petitioner
- Citation Number : TS-846-HC(DEL)-2025-GST
High Court
HC: Circular granting relief on reinsurance-services retrospective; Quashes demand against Oriental-Insurance
Oct 07, 2025- In Favour of Petitioner
- Citation Number : TS-844-HC(DEL)-2025-GST
High Court
HC: Allows pre-GST credits transition despite last-minute filing attempt; Directs to facilitate TRAN-01 uploading
Oct 07, 2025- In Favour of Petitioner
- Citation Number : TS-843-HC(KER)-2025-GST
High Court
HC: Amount credited in ECL tantamount to Government deposit, satisfies bail-condition; Rejects Revenue’s plea
Oct 06, 2025- In Favour of Applicant
- Citation Number : TS-842-HC(GUJ)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Upholds AAR, disallows ITC on Mutual Fund subscription & redemption
Oct 06, 2025- In Favour of Not Available
- Citation Number : TS-841-AAAR(GUJ)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Upholds AAR, disallows ITC on expenses incurred for buy-back of shares
Oct 06, 2025- In Favour of Appellant
- Citation Number : TS-840-AAAR(GUJ)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Rejects Departmental appeal over ITC admissibility on wires, electrical-equipment installation outside factory-premises
Oct 06, 2025- In Favour of Appellant
- Citation Number : TS-839-AAAR(GUJ)-2025-GST
Appellate Authority for Advance Ruling
AAAR: 'Rapigro' by Jivagro, a 'plant growth regulator’, classifiable under TI 3808; Upholds AAR-ruling
Oct 06, 2025- In Favour of Respondent
- Citation Number : TS-838-AAAR(GUJ)-2025-GST
High Court
HC: Interest mandatory on undisputed-refund delayed beyond 60 days of application; Reiterates pre-GST law
Oct 06, 2025- In Favour of Petitioner
- Citation Number : TS-837-HC(GUJ)-2025-GST
High Court
HC: Pre-decisional hearing not mandatory for provisional attachment; Partly quashes Single-judge ruling
Oct 06, 2025- In Favour of Respondent
- Citation Number : TS-836-HC(KAR)-2025-GST
High Court
HC: Courier Agent disputing SCN basis non-compliance of Rule 142, Section 74(5) not tenable
Oct 01, 2025- In Favour of Not Available
- Citation Number : TS-834-HC(DEL)-2025-GST
High Court
HC: In DGGI investigation over unpaid-taxes, directs to de-freeze bank-account, SCN proceedings to continue
Oct 01, 2025- In Favour of Petitioner
- Citation Number : TS-833-HC(DEL)-2025-GST
High Court
HC: ‘Disproportionality’ in cancelling GSTIN spells ‘economic doom’, activates GST registration
Oct 01, 2025- In Favour of Petitioner
- Citation Number : TS-832-HC(MAD)-2025-GST
High Court
HC: Cross-empowerment automatic unless Govt. notifies conditions; Central-officers can issue SCN despite State GST assignment
Oct 01, 2025- In Favour of Respondent
- Citation Number : TS-831-HC(J&K)-2025-GST
High Court
HC: Remands back to Original Authority for assessing documents of Financial Year 2017-18
Oct 01, 2025- In Favour of Petitioner
- Citation Number : TS-830-HC(KAR)-2025-GST