Rulings ( 6270 results )
High Court
HC: Whether Revenue can decide ITC admissibility while adjudicating refund claim; Issues notice
Sep 01, 2025- In Favour of Petitioner
- Citation Number : TS-755-HC(DEL)-2025-GST
Authority for Advance Ruling
AAR: Raincoats made of PVC sheet, not man-made fibres, attract 18% GST
Aug 30, 2025- In Favour of Not Available
- Citation Number : TS-754-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Hotel’s accommodation-services to RBI at contracted rate of below Rs. 7500/day, taxable at 12%
Aug 30, 2025- In Favour of Applicant
- Citation Number : TS-753-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Freedeem app offering discount-coupons liable to registration, collect TCS as E-commerce operator
Aug 30, 2025- In Favour of Not Available
- Citation Number : TS-752-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Hotel-accommodation with meals, restaurant-services to walk-in guests, over Rs. 7500 triggers 18% GST
Aug 30, 2025- In Favour of Not Available
- Citation Number : TS-751-AAR(WB)-2025-GST
Supreme Court
SC: Dismisses Revenue’s SLP over recovery from liquidated-company’ Director of legacy excise dues
Aug 29, 2025- In Favour of Respondent
- Citation Number : TS-750-SC-2025-GST
Authority for Advance Ruling
AAR: No GST under reverse-charge basis on trading and purchase of construction materials from unregistered persons
Aug 29, 2025- In Favour of Applicant
- Citation Number : TS-749-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: Job work for cutting metallic film rolls attracts 12% GST
Aug 29, 2025- In Favour of Applicant
- Citation Number : TS-748-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Antisera-based diagnostic kits attract 5% levy; Follows Span Diagnostics judgment
Aug 29, 2025- In Favour of Applicant
- Citation Number : TS-747-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Non-edible grade Castor Oil, obtained from spent earth, Hexane solvent, taxable @5%
Aug 29, 2025- In Favour of Applicant
- Citation Number : TS-745-AAR(GUJ)-2025-GST
High Court
HC: Notices sent to GST-Practitioner 'sufficient communication '; Dismisses writ with costs
Aug 29, 2025- In Favour of Petitioner
- Citation Number : TS-746-HC(DEL)-2025-GST
High Court
HC: Delay in DRC-07 upload, not determinative of limitation; Service through email valid
Aug 28, 2025- In Favour of Respondent
- Citation Number : TS-744-HC(DEL)-2025-GST
High Court
HC: DRC-07 on email to 650 noticees or to Chartered Accountants sufficient service
Aug 28, 2025- In Favour of Petitioner
- Citation Number : TS-725-HC(DEL)-2025-GST
High Court
HC: Quashes refund rejection of zero-rated supplies over LUT timing noting Rule 89 compliance
Aug 28, 2025- In Favour of Petitioner
- Citation Number : TS-727-HC(DEL)-2025-GST
High Court
HC: Quashes order blocking ITC with a rider to maintain 10% balance in ECrL
Aug 28, 2025- In Favour of Petitioner
- Citation Number : TS-737-HC(KAR)-2025-GST
High Court
HC: Upholds Section 74 notice over intermediary-services; Rules on roles of Investigating-Adjudicating Authority
Aug 28, 2025- In Favour of Petitioner
- Citation Number : TS-740-HC(MP)-2025-GST
High Court
HC: Cannot invoke penal provisions u/s 129 sans verification of supplier’s statements
Aug 28, 2025- In Favour of Respondent
- Citation Number : TS-742-HC(CAL)-2025-GST
High Court
HC: Quashes assessment and sends back for fresh orders noting full tax recovery
Aug 28, 2025- In Favour of Petitioner
- Citation Number : TS-743-HC(MAD)-2025-GST
High Court
HC: Penalty for ‘Transporter’ invokable against ‘Owner’ basis failure to produce documents at detention/seizure time
Aug 26, 2025- In Favour of Respondent
- Citation Number : TS-741-HC(ALL)-2025-GST
Authority for Advance Ruling
AAR: Provision of employee's accommodation-services by Suzuki via third-party classifiable as 'perquisites'; Deductions not taxable
Aug 25, 2025- In Favour of Applicant
- Citation Number : TS-739-AAR(GUJ)-2025-GST