Rulings ( 6214 results )
Authority for Advance Ruling
Latest
AAR: Infrastructure fit-outs hired to property tenants, a mixed supply, taxable at 18%
Nov 19, 2025- In Favour of Applicant
- Citation Number : TS-944-AAR(WB)-2025-GST
High Court
HC: Proscribes duplicate impost for DGST–CGST overlap; Permits appeal filing without pre-deposit
Nov 19, 2025- In Favour of Petitioner
- Citation Number : TS-947-HC(DEL)-2025-GST
High Court
HC: Dismisses writ challenging goods detained for excess quantity; Sees no illegality, natural justice violation
Nov 19, 2025- In Favour of Petitioner
- Citation Number : TS-946-HC(CAL)-2025-GST
High Court
HC: Circular restricting ‘deemed export ’ refund cannot be invoked to deny refund to ‘actual exporter’
Nov 18, 2025- In Favour of Petitioner
- Citation Number : TS-945-HC(GUJ)-2025-GST
High Court
HC: Bars Revenue from asserting GST-era jurisdiction over payments for pre-GST services; Quashes demand
Nov 18, 2025- In Favour of Petitioner
- Citation Number : TS-943-HC(ALL)-2025-GST
High Court
HC: Flags conflict on arrest to bailable warrant conversion in GST-offences; Refers to Special Bench
Nov 18, 2025- In Favour of Not Available
- Citation Number : TS-942-HC(RAJ)-2025-GST
High Court
HC: Quashes order passed without personal hearing; remands matter for fresh adjudication
Nov 18, 2025- In Favour of Petitioner
- Citation Number : TS-941-HC(BOM)-2025-GST
High Court
HC: Appeal delay beyond four months condonable by Appellate Authority, subject to proper explanation
Nov 18, 2025- In Favour of Petitioner
- Citation Number : TS-940-HC(CAL)-2025-GST
High Court
HC: Allows Assessee to respond to SCN, noting father’s critical illness for non-response
Nov 18, 2025- In Favour of Petitioner
- Citation Number : TS-936-HC(KAR)-2025-GST
High Court
HC: Sets aside excessive penalty imposed beyond SCN amount; Directs reconsideration limited to penalty quantum
Nov 18, 2025- In Favour of Petitioner
- Citation Number : TS-931-HC(KAR)-2025-GST
High Court
HC: Penalty payment for goods release doesn’t absolve Proper-Officer from issuing section-129(3) order; Imposes costs
Nov 17, 2025- In Favour of Petitioner
- Citation Number : TS-929-HC(TRI)-2025-GST
High Court
HC: 2-yr limitation for claiming refund of wrongly paid tax only directory; Directs merit-based decision
Nov 17, 2025- In Favour of Petitioner
- Citation Number : TS-939-HC(KAR)-2025-GST
High Court
HC: Demand for past dues from Company sold as ‘going concern’ via CIRP-process, invalid
Nov 15, 2025- In Favour of Petitioner
- Citation Number : TS-938-HC(CAL)-2025-GST
High Court
HC: Quashes order demanding ITC reversal on purchases from “non-existent” supplier; Remands matter for considering evidence
Nov 14, 2025- In Favour of Petitioner
- Citation Number : TS-937-HC(BOM)-2025-GST
Authority for Advance Ruling
AAR: ‘Fusible Interlining Fabrics’ containing over 85% cotton, classifiable under Chapter 52
Nov 14, 2025- In Favour of Applicant
- Citation Number : TS-935-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Liquidated damages under concession contract are ‘pre-agreed cash compensation’, not taxable under GST
Nov 14, 2025- In Favour of Applicant
- Citation Number : TS-934-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: No ITC on GST paid for long-term land lease for setting car-battery cell factory
Nov 14, 2025- In Favour of Respondent
- Citation Number : TS-933-AAR(GUJ)-2025-GST
High Court
HC: Invoking extended limitation u/s 74 absent ‘jurisdictional facts’, sans allegation of fraud/suppression, illegal
Nov 13, 2025- In Favour of Petitioner
- Citation Number : TS-930-HC(MAD)-2025-GST
High Court
HC: Payments during inspection not deemed voluntary; Refund for lack of supporting documents not deniable
Nov 13, 2025- In Favour of Petitioner
- Citation Number : TS-927-HC(KAR)-2025-GST
Authority for Advance Ruling
AAR: Coir felt/sheet not ready-to-use bedding article, classifiable as HSN 94049000 and attracts 12%
Nov 12, 2025- In Favour of Respondent
- Citation Number : TS-926-AAR(AP)-2025-GST