Rulings ( 6807 results )
High Court
HC: Allows partial negative blocking considering Assessee’s pending tax liability and need for Revenue’s examination
Nov 07, 2025- In Favour of Respondent
- Citation Number : TS-915-HC(MAD)-2025-GST
High Court
HC: Quashes pre-SCN citing natural justice principles, submission of documents triggers Audit commencement
Nov 07, 2025- In Favour of Petitioner
- Citation Number : TS-916-HC(DEL)-2025-GST
High Court
HC: Tax liability paid not adjustable against pre-deposit for appeal against penalty order before GSTAT
Nov 07, 2025- In Favour of Petitioner
- Citation Number : TS-914-HC(TEL)-2025-GST
High Court
HC: Quashes goods and vehicle detention for failing to issue notice u/s Section 129
Nov 07, 2025- In Favour of Petitioner
- Citation Number : TS-913-HC(GUJ)-2025-GST
High Court
HC: Madras HC allows restoration of appeal on payment of admitted liability within 90 days
Nov 07, 2025- In Favour of Petitioner
- Citation Number : TS-898-HC(MAD)-2025-GST
High Court
HC: Declines to quash CGST order citing jurisdictional overlap; Directs Assessee to file appeal within 3 weeks
Nov 07, 2025- In Favour of Not Available
- Citation Number : TS-896-HC(ALL)-2025-GST
High Court
HC: Quashes ECrL blocking communicated via SMS sans reasons and pre-decisional hearing; Directs immediate unblocking
Nov 06, 2025- In Favour of Petitioner
- Citation Number : TS-893-HC(KAR)-2025-GST
GST Appellate Tribunal
GSTAT: Concludes anti-profiteering probe against Nirma over non-passing of ITC benefit to consumers
Nov 06, 2025- In Favour of Appellant
- Citation Number : TS-912-GSTAT(DEL)-2025-GST
GST Appellate Tribunal
GSTAT: Concludes anti-profiteering probe noting ITC-to-purchase value ratio decline post-GST for multiple IREO projects
Nov 06, 2025- In Favour of Appellant
- Citation Number : TS-911-GSTAT(DEL)-2025-GST
GST Appellate Tribunal
GSTAT: Concludes anti-profiteering probe noting ‘voluntary’ passing on of ITC benefit to IOCL
Nov 06, 2025- In Favour of Respondent
- Citation Number : TS-910-GSTAT(DEL)-2025-GST
High Court
HC: Quashes AAR ruling denying exemption on DGCA-approved pilot training; Remands citing circular
Nov 06, 2025- In Favour of Petitioner
- Citation Number : TS-909-HC(ALL)-2025-GST
Authority for Advance Ruling
AAR: Export of pre-packaged and labelled frozen shrimps up to 25 Kg attracts 5% GST
Nov 05, 2025- In Favour of Applicant
- Citation Number : TS-908-AAR(AP)-2025-GST
High Court
HC: Blocking ITC basis DGGI’s note of fake supplier unsustainable; Stresses need for written ‘reasons-to-believe’
Nov 05, 2025- In Favour of Petitioner
- Citation Number : TS-907-HC(ALL)-2025-GST
Authority for Advance Ruling
AAR: Invoice value deemed value of supply for related parties; Transport to unregistered persons exempt
Nov 05, 2025- In Favour of Applicant
- Citation Number : TS-906-AAR(AP)-2025-GST
Authority for Advance Ruling
AAR: ‘Cotton Seed Cattle Feed’ by mixing Oil/De-Oiled cake ineligible for exemption
Nov 05, 2025- In Favour of Respondent
- Citation Number : TS-905-AAR(AP)-2025-GST
Authority for Advance Ruling
AAR: Rules on ITC eligibility for Power transmission infrastructure like cables, wires, switchyards
Nov 05, 2025- In Favour of Applicant
- Citation Number : TS-891-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: ‘Talimpu Dinusulu’, a blend of Jeera, Mustard & Dal, mixed supply, taxable at highest-rated ingredient
Nov 04, 2025- In Favour of Applicant
- Citation Number : TS-904-AAR(AP)-2025-GST
Authority for Advance Ruling
AAR: Pre-packaged processed frozen shrimps in printed cartons of upto 25 kgs for export, taxable
Nov 04, 2025- In Favour of Respondent
- Citation Number : TS-903-AAR(AP)-2025-GST
Authority for Advance Ruling
AAR: ‘Slump Sale’ of specific unit of a construction site as ‘going concern’ is exempt
Nov 04, 2025- In Favour of Respondent
- Citation Number : TS-902-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: R&D activity for AYUSH under a grant-in-aid taxable unless research body is notified
Nov 04, 2025- In Favour of Respondent
- Citation Number : TS-901-AAR(AP)-2025-GST