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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
High Court

HC: Assam Reimbursement Scheme Clause 8 prima facie unconstitutional for blocking ITC; Extends SCN-stay in Patanjali’s favour

Dec 17, 2025
  • In Favour of Petitioner
  • Citation Number : TS-1013-HC(GAUH)-2025-GST
High Court

HC: Directs Revenue to consider cess refund paid on ‘coal’ utilised in exported goods

Dec 17, 2025
  • In Favour of Petitioner
  • Citation Number : TS-1012-HC(TEL)-2025-GST
High Court

HC: Composite SCN ‘illegal’ for blurring Section 73/74 distinction, diluting timeline, causing prejudice

Dec 16, 2025
  • In Favour of Applicant
  • Citation Number : TS-1011-HC(KAR)-2025-GST
High Court

HC: Granting bail to Directors accused in fraudulent ITC-case, reiterates Article 21 safeguards in arrests

Dec 16, 2025
  • In Favour of Petitioner
  • Citation Number : TS-1010-HC(P&H)-2025-GST
Authority for Advance Ruling

AAR: Aerated drinks served with/without food in hotel’s restaurant attracts 18% GST as ‘composite supply’

Dec 16, 2025
  • In Favour of Applicant
  • Citation Number : TS-1009-AAR(WB)-2025-GST
Authority for Advance Ruling

AAR: Supply of manpower for cleaning Ganga ghats ‘pure service’, exempt from GST

Dec 15, 2025
  • In Favour of Applicant
  • Citation Number : TS-1008-AAR(WB)-2025-GST
Authority for Advance Ruling

AAR: Flipkart’s road transport services qualify as GTA; Exempt when provided to unregistered customers

Dec 15, 2025
  • In Favour of Applicant
  • Citation Number : TS-1007-AAR(WB)-2025-GST
High Court

HC: Quashes demand against NBCC acting as implementing-agency for leasing-services, basis FinMin’s clarification on section-86

Dec 15, 2025
  • In Favour of Not Applicable
  • Citation Number : TS-1006-HC(DEL)-2025-GST
High Court

HC: Copy of Delhi-HC judgment giving quietus to Patanjali's resolution-plan date dispute & quashing pre-approval demand

Dec 12, 2025
  • In Favour of Petitioner
  • Citation Number : TS-1005-HC(DEL)-2025-GST
High Court

HC: Sets aside order for ignoring CESS disclosure in GSTR-9 and payment of differential sum

Dec 12, 2025
  • In Favour of Petitioner
  • Citation Number : TS-1004-HC(CAL)-2025-GST
High Court

HC: Quashes refund denial, reaffirms that inverted-duty ITC refund is allowed for Metro-related works contracts

Dec 12, 2025
  • In Favour of Petitioner
  • Citation Number : TS-1003-HC(KAR)-2025-GST