Rulings ( 6415 results )
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
Supreme Court
SC: Section 130 proceedings post-stock discrepancy found during survey invalid; Dismisses Revenue’s SLP
Sep 09, 2025- In Favour of Petitioner
- Citation Number : TS-777-SC-2025-GST
High Court
HC: Sections 73/74 proceedings post-Stock discrepancy during survey valid, instead of section 130 proceedings
Sep 09, 2025- In Favour of Petitioner
- Citation Number : TS-776-HC(ALL)-2025-GST
High Court
HC: Grants relief to Kurlon, quashes order over SCN only uploaded on portal; Directs remand
Sep 08, 2025- In Favour of Petitioner
- Citation Number : TS-775-HC(DEL)-2025-GST
High Court
HC: No GST liability on JDA when Developer becomes property owner upon conveyance; Directs refund
Sep 08, 2025- In Favour of Petitioner
- Citation Number : TS-773-HC(BOM)-2025-GST
High Court
HC: Granting refund on account of business closure tantamount to rewriting statute, impermissible
Sep 08, 2025- In Favour of Appellant
- Citation Number : TS-772-HC(SIK)-2025-GST
High Court
HC: Quashes Rs. 37 cr demand on Instakart over bunching of SCN/order; Allows fresh FY-wise proceedings
Sep 05, 2025- In Favour of Petitioner
- Citation Number : TS-769-HC(MAD)-2025-GST
High Court
HC: Affiliation and related university fees, educational activities neither “Business” nor “Supply” under GST; Quashes demand
Sep 05, 2025- In Favour of Petitioner
- Citation Number : TS-770-HC(KAR)-2025-GST
High Court
HC: Quashes SCN and order clubbed and issued for more than one FY
Sep 05, 2025- In Favour of Petitioner
- Citation Number : TS-768-HC(MAD)-2025-GST
GST Appellate Tribunal
GSTAT: With unquantified claims extinguished post-resolution plan approval, closes anti-profiteering case against Puma Realtors
Sep 04, 2025- In Favour of Appellant
- Citation Number : TS-767-GSTAT(DEL)-2025-GST
Authority for Advance Ruling
AAR: ITC on electrical installation works inadmissible, not classifiable as ‘plant and machinery’
Sep 03, 2025- In Favour of Not Available
- Citation Number : TS-761-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: NSDC-Approved skill development training services in IT/ITes sector exempt
Sep 03, 2025- In Favour of Not Available
- Citation Number : TS-764-AAR(KAR)-2025-GST
Authority for Advance Ruling
AAR: Rejects advance ruling application over rate on packaged pulses on account of non-appearance
Sep 03, 2025- In Favour of Not Available
- Citation Number : TS-765-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Disallows ITC on fire-fighting systems and public-health equipment, likely to fall under ‘Apparatus’
Sep 03, 2025- In Favour of Not Available
- Citation Number : TS-766-AAR(TN)-2025-GST
Supreme Court
SC: Dismisses Revenue’s SLP, upholds IGST refund to KC-Overseas-Education for services exported to foreign universities
Sep 03, 2025- In Favour of Petitioner
- Citation Number : TS-763-SC-2025-GST
High Court
HC: Overturns refund rejection to KC-Overseas-Education on services exported to foreign universities; Dismisses ‘intermediary’ ground
Sep 03, 2025- In Favour of Petitioner
- Citation Number : TS-762-HC(BOM)-2025-GST