Rulings ( 6561 results )
High Court
HC: Payment during search not voluntary absent acknowledgment; Directs refund of coerced Rs. 10 cr recovery
Oct 17, 2025- In Favour of Petitioner
- Citation Number : TS-869-HC(KAR)-2025-GST
High Court
HC: Parallel proceedings by Central Proper Officer on matter already initiated by State authority, invalid
Oct 17, 2025- In Favour of Petitioner
- Citation Number : TS-868-HC(ORI)-2025-GST
High Court
HC: Tax paying unregistered partnership-firm can challenge GST demand, Partnership Act imposes no bar
Oct 16, 2025- In Favour of Petitioner
- Citation Number : TS-867-HC(DEL)-2025-GST
High Court
HC: Necessary documents admissible before Appellate Authority despite non-production at Adjudicating stage
Oct 16, 2025- In Favour of Petitioner
- Citation Number : TS-866-HC(KER)-2025-GST
High Court
HC: GST Act, being a special Act, prohibits disclosing company’s returns under RTI Act
Oct 16, 2025- In Favour of Respondent
- Citation Number : TS-865-HC(BOM)-2025-GST
Authority for Advance Ruling
AAR: Rejects advance ruling application owing to scrutiny, assessment over GSTR-3B and GSTR-09 mismatch
Oct 15, 2025- In Favour of Not Available
- Citation Number : TS-864-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: Hostel services, food, leasing premises to another charitable-institution not exempt, attracts 18%
Oct 15, 2025- In Favour of Not Available
- Citation Number : TS-863-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: Rice bran oil marketed as lamp oil remains classifiable as edible oil
Oct 14, 2025- In Favour of Applicant
- Citation Number : TS-862-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: Non-disclosure of SCN amounts to ‘suppression’, rejects application as issues raised are sub-judice
Oct 14, 2025- In Favour of Respondent
- Citation Number : TS-861-AAR(DEL)-2025-GST
High Court
HC: Fixing date for petroleum inclusion in GST within Council’s policy domain; Refuses mandamus
Oct 14, 2025- In Favour of Petitioner
- Citation Number : TS-860-HC(KER)-2025-GST
Supreme Court
SC: Dismisses SLP challenging GSTAT re-interview process; Upholds Search-cum-Selection Committee’s authority to reconstitute
Oct 14, 2025- In Favour of Respondent
- Citation Number : TS-859-SC-2025-GST
High Court
HC: Printing books, newspapers, wedding cards, photos from customer content taxable at 18% as services
Oct 13, 2025- In Favour of Petitioner
- Citation Number : TS-852-HC(KER)-2025-GST
High Court
HC: Quashes appellate order on hyper-technical ground of non-receipt of certified copies
Oct 11, 2025- In Favour of Petitioner
- Citation Number : TS-858-HC(JHAR)-2025-GST
High Court
HC: Quashes credit ledger account blocking and grants post-decisional hearing with conditions
Oct 11, 2025- In Favour of Not Available
- Citation Number : TS-857-HC(BOM)-2025-GST
High Court
HC: Revokes registration-cancellation subject to undertaking over regular, timely compliance
Oct 11, 2025- In Favour of Petitioner
- Citation Number : TS-856-HC(GUJ)-2025-GST
High Court
HC: FIRCs can be periodically, quashes demand, denial of ITC and remands for fresh-consideration
Oct 11, 2025- In Favour of Not Available
- Citation Number : TS-855-HC(DEL)-2025-GST
High Court
HC: Permanent registration-cancellation for procedural-lapse is disproportionate given amends by taxpayer, CSR contribution
Oct 11, 2025- In Favour of Petitioner
- Citation Number : TS-854-HC(BOM)-2025-GST
High Court
HC: Time between IGST-refund application filing till deficiency excludable for two-year limitation computation
Oct 11, 2025- In Favour of Petitioner
- Citation Number : TS-853-HC(GUJ)-2025-GST
Supreme Court
SC: Copy of SC-order dismissing Revenue’s SLP on funds attached u/s 107 after pre-deposit payment
Oct 09, 2025- In Favour of Petitioner
- Citation Number : TS-851-SC-2025-GST
High Court
HC: Time spent pursuing rectification-application excludable from limitation period for filing appeal
Oct 09, 2025- In Favour of Petitioner
- Citation Number : TS-849-HC(P and H)-2025-GST