Rulings ( 6276 results )
Authority for Advance Ruling
AAR: ‘Cake Gel’ for making quality fluffier Cakes, classifiable as ‘other’ Food Preparation, attracts 18% GST
Aug 21, 2025- In Favour of Applicant
- Citation Number : TS-724-AAR(KAR)-2025-GST
GST Appellate Tribunal
GSTAT: Finds L’Oreal distributor guilty of not passing Cosmetics rate-cut benefits; Directs deposit
Aug 19, 2025- In Favour of Respondent
- Citation Number : TS-721-GSTAT(DEL)-2025-GST
High Court
HC: Retrospective effect of Mohit-Minerals nullifies statutory-limitation on refund of illegally collected taxes; Grants refund
Aug 19, 2025- In Favour of Petitioner
- Citation Number : TS-720-HC(AP)-2025-GST
High Court
HC: No constitutional breach by taxing non-corporate security services supplier differently than corporate; Upholds Notification
Aug 19, 2025- In Favour of Not Available
- Citation Number : TS-719-HC(BOM)-2025-GST
High Court
HC: Absent specific averment on retrospectivity in SCN, cancellation to that effect illegal; Modifies Order
Aug 18, 2025- In Favour of Petitioner
- Citation Number : TS-718-HC(DEL)-2025-GST
High Court
HC: Failure to file return not an embargo to square-off deposited amount in ECL against tax-liability
Aug 18, 2025- In Favour of Petitioner
- Citation Number : TS-717-HC(MAD)-2025-GST
High Court
HC: Quashing consolidated SCN issued to 176-noticees availing fraudulent-ITC, relegates Assessee to Appeal
Aug 18, 2025- In Favour of Not Available
- Citation Number : TS-716-HC(DEL)-2025-GST
High Court
HC: SCN based on annual-return restricted to relevant FY and not beyond; Quashes batching
Aug 18, 2025- In Favour of Petitioner
- Citation Number : TS-715-HC(MAD)-2025-GST
Supreme Court
SC: Copy of SC judgment invalidating renewal of lapsed provisional attachment order
Aug 16, 2025- In Favour of Appellant
- Citation Number : TS-714-SC-2025-GST
High Court
HC: No interim stay restraining State Authorities from proceeding against Timber trader
Aug 16, 2025- In Favour of Respondent
- Citation Number : TS-713-HC(CAL)-2025-GST
High Court
HC: Retention of pre-deposit in excess of 20% prior to expiry of appeal filing period illegal
Aug 16, 2025- In Favour of Petitioner
- Citation Number : TS-712-HC(CAL)-2025-GST
High Court
HC: Declines to entertain trader’s writ for non-responsiveness to notices, personal hearing
Aug 16, 2025- In Favour of Petitioner
- Citation Number : TS-709-HC(DEL)-2025-GST
High Court
HC: Dismisses pet bottle scrap buyer’s writ citing fake ITC claims, loading location mismatch
Aug 16, 2025- In Favour of Respondent
- Citation Number : TS-707-HC(JHAR)-2025-GST
High Court
HC: Revives Builder’s GST registration accepting financial crisis as genuine cause for GST default
Aug 16, 2025- In Favour of Petitioner
- Citation Number : TS-706-HC(MAD)-2025-GST
High Court
HC: GSTIN misuse common between DGGI and SGST proceedings; Revives writ solely for investigation
Aug 16, 2025- In Favour of Petitioner
- Citation Number : TS-705-HC(DEL)-2025-GST
Supreme Court
SC: Copy of SC-judgment holding Section 6(2)(b) as inapplicable to parallel summons, search-seizure proceedings
Aug 14, 2025- In Favour of Respondent
- Citation Number : TS-711-SC-2025-GST
High Court
HC: E-way Bill, invoice do not prove ownership cites criminal law precedence; Affirms seizure sale
Aug 14, 2025- In Favour of Not Available
- Citation Number : TS-710-HC(CAL)-2025-GST
High Court
HC: Summon issued post search distinct from proceedings under sections 73 or 74
Aug 14, 2025- In Favour of Respondent
- Citation Number : TS-708-HC(DEL)-2025-GST
High Court
HC: Principles of Natural Justice sine qua non when rectification-petition is decided adversely against Assessee
Aug 13, 2025- In Favour of Petitioner
- Citation Number : TS-704-HC(DEL)-2025-GST
GST Appellate Tribunal
GSTAT: Orders Subway Franchisee to deposit profiteered sum for pocketing GST rate cut benefit
Aug 13, 2025- In Favour of Appellant
- Citation Number : TS-703-GSTAT(DEL)-2025-GST