Rulings ( 6926 results )
High Court
HC: Quashes refund denial of interest paid on GST wrongly demanded for leasehold rights assignment
Jan 02, 2026- In Favour of Petitioner
- Citation Number : TS-1041-HC(GUJ)-2025-GST
High Court
HC: Rejection of GST appeal for non-filing of appeal hard copy unsustainable; Remands matter
Jan 02, 2026- In Favour of Petitioner
- Citation Number : TS-1039-HC(J&K)-2025-GST
High Court
HC: Quashes assessment order for excess demand beyond SCN, natural justice violation
Jan 02, 2026- In Favour of Petitioner
- Citation Number : TS-1040-HC(ALL)-2025-GST
High Court
HC: Directs forensic audit citing Rs. 139 cr gap between reported turnover and declared income
Jan 02, 2026- In Favour of Respondent
- Citation Number : TS-1038-HC(MAD)-2025-GST
High Court
HC: Upholds rejection of SEIL Energy’s ITC refund on ‘penultimate’ export of electricity to Bangladesh
Jan 01, 2026- In Favour of Respondent
- Citation Number : TS-1037-HC(AP)-2025-GST
Authority for Advance Ruling
AAR: Tree plantation and maintenance services by charitable trust exempt from GST
Jan 01, 2026- In Favour of Applicant
- Citation Number : TS-1036-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Patent filing fees in Japan constitute import of legal services; GST leviable under RCM
Jan 01, 2026- In Favour of Respondent
- Citation Number : TS-1035-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: No ITC on construction of warehouse/shed used for storage or renting, cites amended Section 17(5)(d)
Jan 01, 2026- In Favour of Respondent
- Citation Number : TS-1034-AAR(GUJ)-2025-GST
High Court
HC: Portal-only ‘communication’ insufficient for Section-107 limitation; Physical service date prevails over e-communication
Dec 26, 2025- In Favour of Petitioner
- Citation Number : TS-1033-HC(ALL)-2025-GST
High Court
HC: Directs reconsideration of ITC reversal, emphasizes compliance with GST circulars
Dec 24, 2025- In Favour of Petitioner
- Citation Number : TS-1032-HC(KAR)-2025-GST
High Court
HC: Allows correction of B2C supplies wrongly reported as B2B in GSTR 1
Dec 24, 2025- In Favour of Petitioner
- Citation Number : TS-1031-HC(KAR)-2025-GST
High Court
HC: SCN reopening refund finalised in appeal on Commissioner’s administrative review-order is unconscionable
Dec 23, 2025- In Favour of Petitioner
- Citation Number : TS-1030-HC(ORI)-2025-GST
High Court
HC: Non-filing of LUT/Bond prior to export is a curable lapse; Refund denial unjustified
Dec 23, 2025- In Favour of Petitioner
- Citation Number : TS-1029-HC(KAR)-2025-GST
High Court
HC: Summary SCN and order in Form DRC-01/07 without reasons violate Section 75
Dec 23, 2025- In Favour of Petitioner
- Citation Number : TS-1028-HC(CAL)-2025-GST
High Court
HC: Officers must explore alternate service modes if Assessee does not respond to SCN
Dec 23, 2025- In Favour of Petitioner
- Citation Number : TS-1027-HC(MAD)-2025-GST
High Court
HC: Documentary evidence, prolonged custody, valid ground for bail in Rs. 160 cr ITC-fraud case
Dec 22, 2025- In Favour of Petitioner
- Citation Number : TS-1026-HC(P&H)-2025-GST
Authority for Advance Ruling
AAR: Digitalisation and technical consultancy services under Jal Jeevan Mission, exempt
Dec 19, 2025- In Favour of Applicant
- Citation Number : TS-1025-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Collecting household data via mobile app for Tap Connection, exempt
Dec 19, 2025- In Favour of Applicant
- Citation Number : TS-1024-AAR(WB)-2025-GST
High Court
HC: Money not ‘goods’, cannot be seized/detained absent link to ongoing proceedings
Dec 19, 2025- In Favour of Petitioner
- Citation Number : TS-1023-HC(CAL)-2025-GST
Authority for Advance Ruling
AAR: Data validation, database creation and orientation programmes under Jal Jeevan Mission exempt from GST
Dec 18, 2025- In Favour of Applicant
- Citation Number : TS-1022-AAR(WB)-2025-GST