Rulings ( 6807 results )
High Court
HC: Quashes Customs' Public Notice restricting GST on auctioned-cargo; Rules CFS liable to collect as 'supplier'
Oct 23, 2025- In Favour of Petitioner
- Citation Number : TS-875-HC(MAD)-2025-GST
Appellate Authority for Advance Ruling
AAAR: TR-6 challan not a valid tax-paying document for availing credit, upholds AAR
Oct 23, 2025- In Favour of Appellant
- Citation Number : TS-874-AAAR(TN)-2025-GST
High Court
HC: Demand post-IBC resolution plan approval wholly without jurisdiction
Oct 23, 2025- In Favour of Petitioner
- Citation Number : TS-873-HC(BOM)-2025-GST
High Court
HC: Restores credit by quashing negative blocking beyond available balance in Electronic Credit Ledger
Oct 23, 2025- In Favour of Petitioner
- Citation Number : TS-872-HC(BOM)-2025-GST
High Court
HC: Revenue consolidating various tax periods in SCN is judicial overreach; Quashes demand against Developers
Oct 23, 2025- In Favour of Petitioner
- Citation Number : TS-871-HC(BOM)-2025-GST
High Court
HC: Grants interest on IGST refund paid on ocean freight; Invokes unjust enrichment doctrine
Oct 20, 2025- In Favour of Petitioner
- Citation Number : TS-870-HC(BOM)-2025-GST
High Court
HC: Payment during search not voluntary absent acknowledgment; Directs refund of coerced Rs. 10 cr recovery
Oct 17, 2025- In Favour of Petitioner
- Citation Number : TS-869-HC(KAR)-2025-GST
High Court
HC: Parallel proceedings by Central Proper Officer on matter already initiated by State authority, invalid
Oct 17, 2025- In Favour of Petitioner
- Citation Number : TS-868-HC(ORI)-2025-GST
High Court
HC: Tax paying unregistered partnership-firm can challenge GST demand, Partnership Act imposes no bar
Oct 16, 2025- In Favour of Petitioner
- Citation Number : TS-867-HC(DEL)-2025-GST
High Court
HC: Necessary documents admissible before Appellate Authority despite non-production at Adjudicating stage
Oct 16, 2025- In Favour of Petitioner
- Citation Number : TS-866-HC(KER)-2025-GST
High Court
HC: GST Act, being a special Act, prohibits disclosing company’s returns under RTI Act
Oct 16, 2025- In Favour of Respondent
- Citation Number : TS-865-HC(BOM)-2025-GST
Authority for Advance Ruling
AAR: Rejects advance ruling application owing to scrutiny, assessment over GSTR-3B and GSTR-09 mismatch
Oct 15, 2025- In Favour of Not Available
- Citation Number : TS-864-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: Hostel services, food, leasing premises to another charitable-institution not exempt, attracts 18%
Oct 15, 2025- In Favour of Not Available
- Citation Number : TS-863-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: Rice bran oil marketed as lamp oil remains classifiable as edible oil
Oct 14, 2025- In Favour of Applicant
- Citation Number : TS-862-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: Non-disclosure of SCN amounts to ‘suppression’, rejects application as issues raised are sub-judice
Oct 14, 2025- In Favour of Respondent
- Citation Number : TS-861-AAR(DEL)-2025-GST
High Court
HC: Fixing date for petroleum inclusion in GST within Council’s policy domain; Refuses mandamus
Oct 14, 2025- In Favour of Petitioner
- Citation Number : TS-860-HC(KER)-2025-GST
Supreme Court
SC: Dismisses SLP challenging GSTAT re-interview process; Upholds Search-cum-Selection Committee’s authority to reconstitute
Oct 14, 2025- In Favour of Respondent
- Citation Number : TS-859-SC-2025-GST
High Court
HC: Printing books, newspapers, wedding cards, photos from customer content taxable at 18% as services
Oct 13, 2025- In Favour of Petitioner
- Citation Number : TS-852-HC(KER)-2025-GST
High Court
HC: Quashes appellate order on hyper-technical ground of non-receipt of certified copies
Oct 11, 2025- In Favour of Petitioner
- Citation Number : TS-858-HC(JHAR)-2025-GST
High Court
HC: Quashes credit ledger account blocking and grants post-decisional hearing with conditions
Oct 11, 2025- In Favour of Not Available
- Citation Number : TS-857-HC(BOM)-2025-GST