Rulings ( 6270 results )
Authority for Advance Ruling
AAR: Cost of infrastructure for transmission of electricity recovered from customers exempt
Sep 16, 2025- In Favour of Not Available
- Citation Number : TS-796-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Outpatient medicine supplies attracts GST but Consultation services exempt
Sep 16, 2025- In Favour of Not Applicable
- Citation Number : TS-793-AAR(TN)-2025-GST
High Court
HC: Absent proposal to cancel registration retrospectively in SCN, cancellation to that effect arbitrary
Sep 16, 2025- In Favour of Appellant
- Citation Number : TS-795-HC(CAL)-2025-GST
High Court
HC: AAR not binding on distinct GSTIN or businesses under same name; Quashes non-speaking order
Sep 16, 2025- In Favour of Petitioner
- Citation Number : TS-794-HC(MP)-2025-GST
Authority for Advance Ruling
AAR: MRF’s practice of cross-charging common ITC unsustainable, distribution through ISD-mechanism mandatory from April, 2025
Sep 15, 2025- In Favour of Not Available
- Citation Number : TS-792-AAR(TN)-2025-GST
High Court
HC: Declares Circular restricting refund claims on inverted-duty-structure w.r.t Mustard-Oil, partly illegal
Sep 15, 2025- In Favour of Petitioner
- Citation Number : TS-791-HC(RAJ)-2025-GST
High Court
HC: Dismisses writ where no appeal was lodged within maximum condonable period
Sep 12, 2025- In Favour of Respondent
- Citation Number : TS-790-HC(BOM)-2025-GST
High Court
HC: Appeal filing alongside provisional attachment orders renders attaching bank accounts ineffective
Sep 12, 2025- In Favour of Petitioner
- Citation Number : TS-789-HC(DEL)-2025-GST
High Court
HC: Directs refund with interest wrongly adjusted against cancelled demand
Sep 12, 2025- In Favour of Petitioner
- Citation Number : TS-781-HC(DEL)-2025-GST
High Court
HC: Bombay HC allows challenge to adjudication orders without insisting on appellate remedy
Sep 12, 2025- In Favour of Petitioner
- Citation Number : TS-780-HC(BOM)-2025-GST
High Court
HC: Relegates taxpayer to appeal remedy in detention of arecanuts noting disputed facts
Sep 12, 2025- In Favour of Respondent
- Citation Number : TS-779-HC(CAL)-2025-GST
High Court
HC: Copy of Bombay HC judgment quashing SCNs/orders based on omitted Rules 89(4B) and 96(10)
Sep 11, 2025- In Favour of Petitioner
- Citation Number : TS-788-HC(BOM)-2025-GST
GST Appellate Tribunal
GSTAT: Directs P&G to deposit profiteered amount on sanitary-pads; Disallows 18% interest citing Rule-133(3)(c ) prospectivity
Sep 11, 2025- In Favour of Appellant
- Citation Number : TS-786-GSTAT(DEL)-2025-GST
High Court
HC: Order without DIN remains effective unless declared void by competent court; Dismisses writ
Sep 11, 2025- In Favour of Respondent
- Citation Number : TS-787-HC(AP)-2025-GST
High Court
HC: Allows Flipkart cash-refund of pre-deposit paid in part cash, part ITC; Stresses Section-142 scope
Sep 11, 2025- In Favour of Petitioner
- Citation Number : TS-785-HC(KAR)-2025-GST
High Court
HC: Upholding consistent exporter status for IDP-Education-India, rejects Revenue’s ‘intermediary’ claim; Directs refund
Sep 11, 2025- In Favour of Petitioner
- Citation Number : TS-784-HC(RAJ)-2025-GST
GST Appellate Tribunal
GSTAT: Inflationary pricing during COVID not a valid defence; Directs Hotel-Babylon to pay profiteered amount
Sep 11, 2025- In Favour of Respondent
- Citation Number : TS-774-GSTAT(DEL)-2025-GST
High Court
HC: Section 107 does not permit attaching/restraining funds after pre-deposit payment; Directs refund
Sep 10, 2025- In Favour of Not Available
- Citation Number : TS-783-HC(AP)-2025-GST
Supreme Court
SC: Denial of adjournments, illegible RUDs supply, not natural justice violation; Dismisses SLP, upholds HC
Sep 10, 2025- In Favour of Petitioner
- Citation Number : TS-782-SC-2025-GST
High Court
HC: Denial of cross-examination in adjudication vitiates proceedings; Grants relief to JSW Steel
Sep 09, 2025- In Favour of Petitioner
- Citation Number : TS-778-HC(KAR)-2025-GST