Rulings ( 6755 results )
High Court
HC: Granting bail to Directors accused in fraudulent ITC-case, reiterates Article 21 safeguards in arrests
Dec 16, 2025- In Favour of Petitioner
- Citation Number : TS-1010-HC(P&H)-2025-GST
Authority for Advance Ruling
AAR: Aerated drinks served with/without food in hotel’s restaurant attracts 18% GST as ‘composite supply’
Dec 16, 2025- In Favour of Applicant
- Citation Number : TS-1009-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Supply of manpower for cleaning Ganga ghats ‘pure service’, exempt from GST
Dec 15, 2025- In Favour of Applicant
- Citation Number : TS-1008-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Flipkart’s road transport services qualify as GTA; Exempt when provided to unregistered customers
Dec 15, 2025- In Favour of Applicant
- Citation Number : TS-1007-AAR(WB)-2025-GST
High Court
HC: Quashes demand against NBCC acting as implementing-agency for leasing-services, basis FinMin’s clarification on section-86
Dec 15, 2025- In Favour of Not Applicable
- Citation Number : TS-1006-HC(DEL)-2025-GST
High Court
HC: Copy of Delhi-HC judgment giving quietus to Patanjali's resolution-plan date dispute & quashing pre-approval demand
Dec 12, 2025- In Favour of Petitioner
- Citation Number : TS-1005-HC(DEL)-2025-GST
High Court
HC: Sets aside order for ignoring CESS disclosure in GSTR-9 and payment of differential sum
Dec 12, 2025- In Favour of Petitioner
- Citation Number : TS-1004-HC(CAL)-2025-GST
High Court
HC: Quashes refund denial, reaffirms that inverted-duty ITC refund is allowed for Metro-related works contracts
Dec 12, 2025- In Favour of Petitioner
- Citation Number : TS-1003-HC(KAR)-2025-GST
High Court
HC: No confiscation sans ‘evasion intent’ without Section-129 strict compliance; Remands for examining MOV-10 on merits
Dec 12, 2025- In Favour of Petitioner
- Citation Number : TS-1002-HC(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Instant Premix Tea sachets in promo packs taxable as ‘mixed supply’, attracts 5% tax
Dec 11, 2025- In Favour of Applicant
- Citation Number : TS-1001-AAR(GUJ)-2025-GST
High Court
HC: Copy of Delhi HC judgment allowing distribution of CENVAT-credit transitioned by ISD-registrant
Dec 10, 2025- In Favour of Petitioner
- Citation Number : TS-1000-HC(DEL)-2025-GST
Authority for Advance Ruling
AAR: Imitation Jari / Badla Yarn from metallized films taxable at 5%
Dec 10, 2025- In Favour of Applicant
- Citation Number : TS-999-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Supply of waste-processing machinery to Municipality taxable at 18%, not exempt
Dec 10, 2025- In Favour of Not Available
- Citation Number : TS-998-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Rent received from Godown leased for storage of Paddy not taxable
Dec 10, 2025- In Favour of Applicant
- Citation Number : TS-997-AAR(TN)-2025-GST
GST Appellate Tribunal
GSTAT: Drops anti-profiteering probe against ‘Eclat Serum’ supplier as DGAP could not obtain sufficient details
Dec 10, 2025- In Favour of Not Available
- Citation Number : TS-932-GSTAT(DEL)-2025-GST
GST Appellate Tribunal
GSTAT: No retrospective interest levy u/r 133(3)(c); Upholds profiteering on Subway franchisee
Dec 10, 2025- In Favour of Respondent
- Citation Number : TS-996-GSTAT(DEL)-2025-GST
High Court
HC: Reads down Section-16(2)(aa); Recipient to be heard before ITC-denial for supplier’s default
Dec 09, 2025- In Favour of Petitioner
- Citation Number : TS-995-HC(GAUH)-2025-GST
High Court
HC: Practice of giving personal hearing for uploading order, inexplicable; Directs notice serving by e-mail/number
Dec 09, 2025- In Favour of Petitioner
- Citation Number : TS-993-HC(DEL)-2025-GST
High Court
HC: Dismisses Revenue's review petition against judgment that affirms mandatory 60-day disbursal time for refunds
Dec 09, 2025- In Favour of Respondent
- Citation Number : TS-994-HC(CAL)-2025-GST
High Court
HC: Assessee’s unawareness of SCN until clients received notices valid ground for belated appeal
Dec 09, 2025- In Favour of Petitioner
- Citation Number : TS-992-HC(DEL)-2025-GST