Rulings ( 6807 results )
High Court
HC: Appeal delay beyond four months condonable by Appellate Authority, subject to proper explanation
Nov 18, 2025- In Favour of Petitioner
- Citation Number : TS-940-HC(CAL)-2025-GST
High Court
HC: Allows Assessee to respond to SCN, noting father’s critical illness for non-response
Nov 18, 2025- In Favour of Petitioner
- Citation Number : TS-936-HC(KAR)-2025-GST
High Court
HC: Sets aside excessive penalty imposed beyond SCN amount; Directs reconsideration limited to penalty quantum
Nov 18, 2025- In Favour of Petitioner
- Citation Number : TS-931-HC(KAR)-2025-GST
High Court
HC: Penalty payment for goods release doesn’t absolve Proper-Officer from issuing section-129(3) order; Imposes costs
Nov 17, 2025- In Favour of Petitioner
- Citation Number : TS-929-HC(TRI)-2025-GST
High Court
HC: 2-yr limitation for claiming refund of wrongly paid tax only directory; Directs merit-based decision
Nov 17, 2025- In Favour of Petitioner
- Citation Number : TS-939-HC(KAR)-2025-GST
High Court
HC: Demand for past dues from Company sold as ‘going concern’ via CIRP-process, invalid
Nov 15, 2025- In Favour of Petitioner
- Citation Number : TS-938-HC(CAL)-2025-GST
High Court
HC: Quashes order demanding ITC reversal on purchases from “non-existent” supplier; Remands matter for considering evidence
Nov 14, 2025- In Favour of Petitioner
- Citation Number : TS-937-HC(BOM)-2025-GST
Authority for Advance Ruling
AAR: ‘Fusible Interlining Fabrics’ containing over 85% cotton, classifiable under Chapter 52
Nov 14, 2025- In Favour of Applicant
- Citation Number : TS-935-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Liquidated damages under concession contract are ‘pre-agreed cash compensation’, not taxable under GST
Nov 14, 2025- In Favour of Applicant
- Citation Number : TS-934-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: No ITC on GST paid for long-term land lease for setting car-battery cell factory
Nov 14, 2025- In Favour of Respondent
- Citation Number : TS-933-AAR(GUJ)-2025-GST
High Court
HC: Invoking extended limitation u/s 74 absent ‘jurisdictional facts’, sans allegation of fraud/suppression, illegal
Nov 13, 2025- In Favour of Petitioner
- Citation Number : TS-930-HC(MAD)-2025-GST
High Court
HC: Payments during inspection not deemed voluntary; Refund for lack of supporting documents not deniable
Nov 13, 2025- In Favour of Petitioner
- Citation Number : TS-927-HC(KAR)-2025-GST
Authority for Advance Ruling
AAR: Coir felt/sheet not ready-to-use bedding article, classifiable as HSN 94049000 and attracts 12%
Nov 12, 2025- In Favour of Respondent
- Citation Number : TS-926-AAR(AP)-2025-GST
Authority for Advance Ruling
AAR: Allows exemption on License fee for maintenance of public toilets at bus stations
Nov 12, 2025- In Favour of Applicant
- Citation Number : TS-923-AAR(AP)-2025-GST
Authority for Advance Ruling
AAR: Maintenance of flow-meters independent from supply of recycled-water service under smart-city sewerage system, attracts 18%
Nov 12, 2025- In Favour of Respondent
- Citation Number : TS-925-AAR(AP)-2025-GST
Sessions Court
SSC: Grants anticipatory bail to CA accused in Rs.560 cr GST evasion racket involving multiple firms
Nov 11, 2025- In Favour of Applicant
- Citation Number : TS-924-SSC(JAM)-2025-GST
High Court
HC: Allows filing of appeal noting Department’s ignorance of Assessee’s reply bearing acknowledgement seal
Nov 11, 2025- In Favour of Petitioner
- Citation Number : TS-921-HC(DEL)-2025-GST
High Court
HC: Non-updation of bank-account details not ‘grave’, registration cancellation on that account invalid
Nov 11, 2025- In Favour of Petitioner
- Citation Number : TS-920-HC(TEL)-2025-GST
Supreme Court
SC: Upholds High Court’s view that emails to GST Practitioner constitute valid service
Nov 10, 2025- In Favour of Respondent
- Citation Number : TS-919-SC-2025-GST
High Court
HC: Quashes SCN issued beyond limitation under Section 73(2); Three-month gap before order mandatory
Nov 07, 2025- In Favour of Petitioner
- Citation Number : TS-917-HC(DEL)-2025-GST