Rulings ( 6123 results )

SC: Copy of SC-order dismissing Revenue’s SLP on funds attached u/s 107 after pre-deposit payment

  • In Favour of Petitioner
  • Citation Number : TS-851-SC-2025-GST

HC: Time spent pursuing rectification-application excludable from limitation period for filing appeal

  • In Favour of Petitioner
  • Citation Number : TS-849-HC(P and H)-2025-GST

HC: Negative ITC blocking under Rule 86A impermissible, limited to available balance in ECrL

  • In Favour of Petitioner
  • Citation Number : TS-850-HC(BOM)-2025-GST

HC: 6% interest payable if refund unpaid within 60 days from First Authority order

  • In Favour of Petitioner
  • Citation Number : TS-848-HC(BOM)-2025-GST

AAR: ONGC collecting MGO-charges for short-lifting of Natural Gas is ‘liquidated damages’, not taxable supply

  • In Favour of Applicant
  • Citation Number : TS-847-AAR(TN)-2025-GST

HC: Circular granting relief on reinsurance-services retrospective; Quashes demand against Oriental-Insurance

  • In Favour of Petitioner
  • Citation Number : TS-844-HC(DEL)-2025-GST

HC: Allows pre-GST credits transition despite last-minute filing attempt; Directs to facilitate TRAN-01 uploading

  • In Favour of Petitioner
  • Citation Number : TS-843-HC(KER)-2025-GST

HC: Amount credited in ECL tantamount to Government deposit, satisfies bail-condition; Rejects Revenue’s plea

  • In Favour of Applicant
  • Citation Number : TS-842-HC(GUJ)-2025-GST

AAAR: Upholds AAR, disallows ITC on Mutual Fund subscription & redemption

  • In Favour of Not Available
  • Citation Number : TS-841-AAAR(GUJ)-2025-GST

AAAR: Upholds AAR, disallows ITC on expenses incurred for buy-back of shares

  • In Favour of Appellant
  • Citation Number : TS-840-AAAR(GUJ)-2025-GST

AAAR: Rejects Departmental appeal over ITC admissibility on wires, electrical-equipment installation outside factory-premises

  • In Favour of Appellant
  • Citation Number : TS-839-AAAR(GUJ)-2025-GST

AAAR: 'Rapigro' by Jivagro, a 'plant growth regulator’, classifiable under TI 3808; Upholds AAR-ruling

  • In Favour of Respondent
  • Citation Number : TS-838-AAAR(GUJ)-2025-GST

HC: Interest mandatory on undisputed-refund delayed beyond 60 days of application; Reiterates pre-GST law

  • In Favour of Petitioner
  • Citation Number : TS-837-HC(GUJ)-2025-GST

HC: Pre-decisional hearing not mandatory for provisional attachment; Partly quashes Single-judge ruling

  • In Favour of Respondent
  • Citation Number : TS-836-HC(KAR)-2025-GST

HC: Courier Agent disputing SCN basis non-compliance of Rule 142, Section 74(5) not tenable

  • In Favour of Not Available
  • Citation Number : TS-834-HC(DEL)-2025-GST

HC: In DGGI investigation over unpaid-taxes, directs to de-freeze bank-account, SCN proceedings to continue

  • In Favour of Petitioner
  • Citation Number : TS-833-HC(DEL)-2025-GST

HC: ‘Disproportionality’ in cancelling GSTIN spells ‘economic doom’, activates GST registration

  • In Favour of Petitioner
  • Citation Number : TS-832-HC(MAD)-2025-GST

HC: Cross-empowerment automatic unless Govt. notifies conditions; Central-officers can issue SCN despite State GST assignment

  • In Favour of Respondent
  • Citation Number : TS-831-HC(J&K)-2025-GST

HC: Remands back to Original Authority for assessing documents of Financial Year 2017-18

  • In Favour of Petitioner
  • Citation Number : TS-830-HC(KAR)-2025-GST