Rulings ( 6310 results )

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HC: Unsigned GST assessment order invalid; Sets aside DRC-07, permits fresh adjudication

Jan 02, 2026
  • In Favour of Petitioner
  • Citation Number : TS-1045-HC(AP)-2025-GST
High Court

HC: Quashes GST registration cancellation post-CIRP; Directs reconsideration by treating new management distinctly

Jan 02, 2026
  • In Favour of Petitioner
  • Citation Number : TS-1044-HC(AP)-2025-GST
High Court

HC: Dismisses writ challenging GST demand based on self-assessed GSTR-1 liability

Jan 02, 2026
  • In Favour of Respondent
  • Citation Number : TS-1043-HC(AP)-2025-GST
High Court

HC: Rejects writ against Rs. 42.25 Crore GST order; Relegates Assessee to statutory remedy

Jan 02, 2026
  • In Favour of Petitioner
  • Citation Number : TS-1042-HC(GUJ)-2025-GST
High Court

HC: Quashes refund denial of interest paid on GST wrongly demanded for leasehold rights assignment

Jan 02, 2026
  • In Favour of Petitioner
  • Citation Number : TS-1041-HC(GUJ)-2025-GST
High Court

HC: Rejection of GST appeal for non-filing of appeal hard copy unsustainable; Remands matter

Jan 02, 2026
  • In Favour of Petitioner
  • Citation Number : TS-1039-HC(J&K)-2025-GST
High Court

HC: Quashes assessment order for excess demand beyond SCN, natural justice violation

Jan 02, 2026
  • In Favour of Petitioner
  • Citation Number : TS-1040-HC(ALL)-2025-GST
High Court

HC: Directs forensic audit citing Rs. 139 cr gap between reported turnover and declared income

Jan 02, 2026
  • In Favour of Respondent
  • Citation Number : TS-1038-HC(MAD)-2025-GST
High Court

HC: Upholds rejection of SEIL Energy’s ITC refund on ‘penultimate’ export of electricity to Bangladesh

Jan 01, 2026
  • In Favour of Respondent
  • Citation Number : TS-1037-HC(AP)-2025-GST
Authority for Advance Ruling

AAR: Tree plantation and maintenance services by charitable trust exempt from GST

Jan 01, 2026
  • In Favour of Applicant
  • Citation Number : TS-1036-AAR(GUJ)-2025-GST
Authority for Advance Ruling

AAR: Patent filing fees in Japan constitute import of legal services; GST leviable under RCM

Jan 01, 2026
  • In Favour of Respondent
  • Citation Number : TS-1035-AAR(WB)-2025-GST
Authority for Advance Ruling

AAR: No ITC on construction of warehouse/shed used for storage or renting, cites amended Section 17(5)(d)

Jan 01, 2026
  • In Favour of Respondent
  • Citation Number : TS-1034-AAR(GUJ)-2025-GST
High Court

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