Rulings ( 6298 results )
High Court
Latest
HC: Portal-only ‘communication’ insufficient for Section-107 limitation; Physical service date prevails over e-communication
Dec 26, 2025- In Favour of Petitioner
- Citation Number : TS-1033-HC(ALL)-2025-GST
High Court
HC: Directs reconsideration of ITC reversal, emphasizes compliance with GST circulars
Dec 24, 2025- In Favour of Petitioner
- Citation Number : TS-1032-HC(KAR)-2025-GST
High Court
HC: Allows correction of B2C supplies wrongly reported as B2B in GSTR 1
Dec 24, 2025- In Favour of Petitioner
- Citation Number : TS-1031-HC(KAR)-2025-GST
High Court
HC: SCN reopening refund finalised in appeal on Commissioner’s administrative review-order is unconscionable
Dec 23, 2025- In Favour of Petitioner
- Citation Number : TS-1030-HC(ORI)-2025-GST
High Court
HC: Non-filing of LUT/Bond prior to export is a curable lapse; Refund denial unjustified
Dec 23, 2025- In Favour of Petitioner
- Citation Number : TS-1029-HC(KAR)-2025-GST
High Court
HC: Summary SCN and order in Form DRC-01/07 without reasons violate Section 75
Dec 23, 2025- In Favour of Petitioner
- Citation Number : TS-1028-HC(CAL)-2025-GST
High Court
HC: Officers must explore alternate service modes if Assessee does not respond to SCN
Dec 23, 2025- In Favour of Petitioner
- Citation Number : TS-1027-HC(MAD)-2025-GST
High Court
HC: Documentary evidence, prolonged custody, valid ground for bail in Rs. 160 cr ITC-fraud case
Dec 22, 2025- In Favour of Petitioner
- Citation Number : TS-1026-HC(P&H)-2025-GST
Authority for Advance Ruling
AAR: Digitalisation and technical consultancy services under Jal Jeevan Mission, exempt
Dec 19, 2025- In Favour of Applicant
- Citation Number : TS-1025-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Collecting household data via mobile app for Tap Connection, exempt
Dec 19, 2025- In Favour of Applicant
- Citation Number : TS-1024-AAR(WB)-2025-GST
High Court
HC: Money not ‘goods’, cannot be seized/detained absent link to ongoing proceedings
Dec 19, 2025- In Favour of Petitioner
- Citation Number : TS-1023-HC(CAL)-2025-GST
Authority for Advance Ruling
AAR: Data validation, database creation and orientation programmes under Jal Jeevan Mission exempt from GST
Dec 18, 2025- In Favour of Applicant
- Citation Number : TS-1022-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Business transfer as ‘going concern’ exempt; Confirms exemption for pure services post-transfer
Dec 18, 2025- In Favour of Applicant
- Citation Number : TS-1021-AAR(WB)-2025-GST
High Court
HC: Summons are for gathering information, not 'initiation of proceedings'; Dismisses writ as premature
Dec 18, 2025- In Favour of Petitioner
- Citation Number : TS-1020-HC(DEL)-2025-GST
High Court
HC: Once return is filed within section-16(5) cut-off date, section-16(4) time-limit loses significance
Dec 18, 2025- In Favour of Petitioner
- Citation Number : TS-1019-HC(KER)-2025-GST
High Court
HC: Interest/late-fee/penalty collected by Chit Fund Foreman from defaulting Subscribers not taxable Supply; Quashes AAR/AAAR-rulings
Dec 17, 2025- In Favour of Petitioner
- Citation Number : TS-1018-HC(AP)-2025-GST
Authority for Advance Ruling
AAR: Rules MGMI as “body corporate”, whose sponsorship services attract forward-charge GST
Dec 17, 2025- In Favour of Applicant
- Citation Number : TS-1017-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Security and scavenging services to Government hospitals ‘pure services’, exempt from GST
Dec 17, 2025- In Favour of Applicant
- Citation Number : TS-1016-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Homoeopathic medicaments classifiable under Chapter 30, attract 5% GST
Dec 17, 2025- In Favour of Applicant
- Citation Number : TS-1015-AAR(WB)-2025-GST
High Court
HC: Clarifies appellate jurisdiction where different authorities issue DRC-07 and Order-in-Original
Dec 17, 2025- In Favour of Respondent
- Citation Number : TS-1014-HC(DEL)-2025-GST