Rulings ( 6416 results )
Authority for Advance Ruling
AAR: No separate registration for warehoused goods sold before DTA-clearance from Chennai FTWZ
Jun 27, 2025- In Favour of Applicant
- Citation Number : TS-568-AAR(TN)-2025-GST
Appellate Authority for Advance Ruling
AAAR: School bus transportation services to students, staff not exempt; Upholds AAR
Jun 27, 2025- In Favour of Respondent
- Citation Number : TS-567-AAAR(TN)-2025-GST
High Court
HC: Citing Revenue’s failure to communicate through registered-post, natural-justice violation, quashes registration cancellation
Jun 27, 2025- In Favour of Petitioner
- Citation Number : TS-566-HC(PAT)-2025-GST
High Court
HC: Gillette India’s unresponsiveness due to multiple pan-India assessments excusable; Remands matter
Jun 26, 2025- In Favour of Petitioner
- Citation Number : TS-563-HC(MAD)-2025-GST
High Court
HC: Absent contradiction, procedure followed under criminal code will not render GST trial otiose
Jun 26, 2025- In Favour of Respondent
- Citation Number : TS-562-HC(HP)-2025-GST
High Court
HC: Limitation computable from conciliation agreement date crystallising excess-tax quantum; Quashes DMRC’s refund rejection
Jun 26, 2025- In Favour of Petitioner
- Citation Number : TS-561-HC(DEL)-2025-GST
High Court
HC: Goods mismatch in tax invoice and transport a clerical error; Quashes confiscation
Jun 26, 2025- In Favour of Petitioner
- Citation Number : TS-560-HC(KAR)-2025-GST
Supreme Court
SC: Dismisses SLP by DGGI on negative blocking of Electronic Credit Ledger
Jun 25, 2025- In Favour of Petitioner
- Citation Number : TS-559-SC-2025-GST
High Court
HC: Revenue-neutrality renders tax-appeal nugatory, sustains relief to duty-free-shop operator for period prior to April-2021
Jun 25, 2025- In Favour of Appellant
- Citation Number : TS-558-HC(MAD)-2025-GST
Supreme Court
SC: Deprecates Accused's practice of bypassing bail condition by first agreeing to deposit, then backtracking
Jun 25, 2025- In Favour of Respondent
- Citation Number : TS-557-SC-2025-GST
High Court
HC: Service of notice, order by portal a sufficient compliance; Remands matter
Jun 24, 2025- In Favour of Respondent
- Citation Number : TS-556-HC(CAL)-2025-GST
High Court
HC: Payment under protest not construable as admission of liability; Directs fresh DRC-07
Jun 24, 2025- In Favour of Petitioner
- Citation Number : TS-555-HC(HP)-2025-GST
High Court
HC: Writ not maintainable in case of fake invoicing, circular trading
Jun 24, 2025- In Favour of Respondent
- Citation Number : TS-554-HC(GUJ)-2025-GST
High Court
HC: Mere uploading of notices on GST portal not a valid mode of service
Jun 24, 2025- In Favour of Petitioner
- Citation Number : TS-553-HC(PAT)-2025-GST
High Court
HC: Notice essential for determining liability against legal representative on account of proprietor’s death
Jun 24, 2025- In Favour of Petitioner
- Citation Number : TS-550-HC(ALL)-2025-GST
High Court
HC: Rectification application only for error apparent in original order; Remands back for fresh assessment
Jun 24, 2025- In Favour of Petitioner
- Citation Number : TS-549-HC(MAD)-2025-GST
High Court
HC: Appeal remedy is to be taken recourse to against assessment order not rectification-petition
Jun 24, 2025- In Favour of Petitioner
- Citation Number : TS-548-HC(MAD)-2025-GST
High Court
HC: Adjudication order uploaded on portal valid; Rejects signature related technicalities
Jun 23, 2025- In Favour of Applicant
- Citation Number : TS-552-HC(GUJ)-2025-GST
High Court
HC: Disposes Revenue’s challenge granting refund of cenvat-credit transitioned and reversed; Stays refund
Jun 23, 2025- In Favour of Petitioner
- Citation Number : TS-551-HC(BOM)-2025-GST
High Court
HC: Restricts pre-deposit for sweetmeat shop-cum-restaurant operator in ineligible ITC dispute, cites demand duplication
Jun 20, 2025- In Favour of Petitioner
- Citation Number : TS-546-HC(DEL)-2025-GST