Rulings ( 6123 results )
High Court
HC: Disposes-off writ against multiple-proceedings with a direction to follow Armour Security guidelines
Oct 01, 2025- In Favour of Not Available
- Citation Number : TS-829-HC(MP)-2025-GST
High Court
HC: Calling-out GST-portal glitch of generating personal-hearing notice after decision on appeal, directs for fresh hearing
Oct 01, 2025- In Favour of Petitioner
- Citation Number : TS-828-HC(DEL)-2025-GST
High Court
HC: Remands case as Appellate Authority ignored Concessionaire’s submissions on time-of-supply in Hybrid-Annuity-Model
Sep 30, 2025- In Favour of Not Applicable
- Citation Number : TS-827-HC(TEL)-2025-GST
Authority for Advance Ruling
AAR: Distinguishes demo goods from Physicians’ samples; ITC reversal not warranted
Sep 30, 2025- In Favour of Applicant
- Citation Number : TS-826-AAR(KER)-2025-GST
Authority for Advance Ruling
AAR: Exempts rental for agricultural land, classifies under SAC 9986 as ‘Cultivation of Plants’ service
Sep 30, 2025- In Favour of Applicant
- Citation Number : TS-825-AAR(KER)-2025-GST
Authority for Advance Ruling
AAR: No embargo on CGST, IGST credits transfer to transferor-company GSTIN on account of merger
Sep 30, 2025- In Favour of Applicant
- Citation Number : TS-824-AAR(KER)-2025-GST
Authority for Advance Ruling
AAR: Dry leasing helicopter for commercial-purposes construable as ‘transfer of right to use’, attracts 5%
Sep 30, 2025- In Favour of Not Available
- Citation Number : TS-820-AAR(GUJ)-2025-GST
High Court
HC: Copy of Delhi-HC judgment holding non-passing of rate-cut benefits by increasing quantity amounts to ‘deception’
Sep 30, 2025- In Favour of Respondent
- Citation Number : TS-823-HC(DEL)-2025-GST
High Court
HC: Form GST ASMT-10 notice mandatory before issuing SCN u/s 73 for returns scrutiny
Sep 29, 2025- In Favour of Petitioner
- Citation Number : TS-821-HC(GAUH)-2025-GST
High Court
HC: Provisional attachment simply for launch of Section-74 proceedings invalid; Grants liberty to re-issue notice
Sep 29, 2025- In Favour of Petitioner
- Citation Number : TS-822-HC(ALL)-2025-GST
Authority for Advance Ruling
AAR: Trading of 'Particulate Matter Permits' to curb air-pollution, taxable at 12%
Sep 29, 2025- In Favour of Applicant
- Citation Number : TS-819-AAR(GUJ)-2025-GST
High Court
HC: 2-year limitation u/s 54 inapplicable to refund of tax paid by mistake; Quashes deficiency-memo
Sep 26, 2025- In Favour of Petitioner
- Citation Number : TS-818-HC(AP)-2025-GST
GST Appellate Tribunal
GSTAT: DGAP closes anti-profiteering case against builder, finds no Section 171 violation
Sep 26, 2025- In Favour of Respondent
- Citation Number : TS-817-GSTAT(DEL)-2025-GST
GST Appellate Tribunal
GSTAT: Proceedings before GSTAT ‘inquisitorial’ not ‘adversarial’; Closes Theco-India case over DGAP’s failure to prove profiteering
Sep 26, 2025- In Favour of Respondent
- Citation Number : TS-816-GSTAT(DEL)-2025-GST
High Court
HC: Copy of order directing GSTAT to re-look at anti-profiteering allegations against TATA Play
Sep 25, 2025- In Favour of Petitioner
- Citation Number : TS-815-HC(DEL)-2025-GST
Authority for Advance Ruling
AAR: Commission-linked marketing & referral services to foreign universities qualify as 'intermediary', not 'export'
Sep 25, 2025- In Favour of Applicant
- Citation Number : TS-814-AAR(KER)-2025-GST
Appellate Authority for Advance Ruling
AAAR: 105 days delay in appeal-filing not-condonable, beyond scope of Section 100(2)
Sep 25, 2025- In Favour of Not Available
- Citation Number : TS-813-AAAR(TN)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Letting-out building for running social welfare college hostel not exempt; Upholds AAR
Sep 25, 2025- In Favour of Not Available
- Citation Number : TS-812-AAAR(TEL)-2025-GST
Authority for Advance Ruling
AAR: No GST on Frozen chicken supplied to institutional consumers, as excluded from retail-packaging requirement
Sep 23, 2025- In Favour of Applicant
- Citation Number : TS-811-AAR(KER)-2025-GST
High Court
HC: Rejects AAI’s technical reasons for TRAN-1 non-filing; Relegates to Appellate remedy
Sep 23, 2025- In Favour of Respondent
- Citation Number : TS-810-HC(DEL)-2025-GST