Rulings ( 6123 results )
Supreme Court
SC: Relegates gold dealer to appellate remedy against disallowance of alleged fraudulent ITC
Sep 23, 2025- In Favour of Not Available
- Citation Number : TS-809-SC-2025-GST
Supreme Court
SC: Dismisses SLP owing to assessee’s refusal to pursue challenge to composite ITC notices
Sep 23, 2025- In Favour of Respondent
- Citation Number : TS-808-SC-2025-GST
High Court
HC: Upholds surprise inspection, accessing WhatsApp, electronic- devices under exceptional-circumstances with safeguards u/s-67
Sep 23, 2025- In Favour of Respondent
- Citation Number : TS-807-HC(DEL)-2025-GST
High Court
HC: Quashing Section-74 proceedings, rebukes dealer's 'harassment' under guise of fraud to invoke extended-period
Sep 19, 2025- In Favour of Petitioner
- Citation Number : TS-806-HC(ALL)-2025-GST
High Court
HC: Bunching adjudicatory proceedings for multiple assessment-years impermissible; Follows Madras-HC
Sep 19, 2025- In Favour of Petitioner
- Citation Number : TS-805-HC(AP)-2025-GST
High Court
HC: Uploading of orders in GSTN-portal not “communication”; Limitation for appeal filing begins upon effective communication
Sep 19, 2025- In Favour of Petitioner
- Citation Number : TS-804-HC(MAD)-2025-GST
High Court
HC: No embargo for non-consideration of reply against composite SCN ‘afresh’ under Section 107(11)
Sep 18, 2025- In Favour of Not Available
- Citation Number : TS-803-HC(DEL)-2025-GST
High Court
HC: Quashes 'staggered' refund processing ; Recognizes adjudicatory powers of the Appellate-Authority u/s 107(11), permits- de-novo adjudication
Sep 18, 2025- In Favour of Not Available
- Citation Number : TS-802-HC(DEL)-2025-GST
High Court
HC: Quashes double payment of IGST under Advance-Authorization imports; Directs refund without interest
Sep 18, 2025- In Favour of Petitioner
- Citation Number : TS-801-HC(GUJ)-2025-GST
High Court
HC: Basis classification-issue dealt by AAAR, Section 74 SCN invoking extended-period on same issue unsustainable
Sep 17, 2025- In Favour of Petitioner
- Citation Number : TS-800-HC(KAR)-2025-GST
Authority for Advance Ruling
AAR: Fly ash bricks used in residential, commercial-projects by Government, others attracts 12% GST
Sep 16, 2025- In Favour of Not Available
- Citation Number : TS-799-AAR(TN)-2025-GST
GST Appellate Tribunal
GSTAT: State’s cinema-ticket price cap not a profiteering license; Orders Mallikarjuna Cinema to deposit
Sep 16, 2025- In Favour of Appellant
- Citation Number : TS-798-GSTAT(DEL)-2025-GST
Authority for Advance Ruling
AAR: 5% GST on Rice export, if within 'Pre-packaged & Labelled' definition
Sep 16, 2025- In Favour of Applicant
- Citation Number : TS-797-AAR(GUJ)-2025-GST
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 Petitioner
- Citation Number : TS-790-HC(BOM)-2025-GST