Rulings ( 6415 results )

HC: Declines to admit petition challenging recovery of royalty owing to availability of appeal-remedy

  • In Favour of Respondent
  • Citation Number : TS-357-HC(GUJ)-2025-GST

HC: Rules on manner of seizure; Deliberates on need for conducting training on confiscation

  • In Favour of Petitioner
  • Citation Number : TS-358-HC(AP)-2025-GST

HC: Goa State Tax Dept, not Customs, to handle delayed GST refund interest claims in Panaji

  • In Favour of Applicant
  • Citation Number : TS-365-HC(BOM)-2025-GST

HC: Relegates to alternative appeal remedy noting no-response to reminder notice, automated emails, SMSs

  • In Favour of Petitioner
  • Citation Number : TS-367-HC(DEL)-2025-GST

HC: Directs to refund amounts in bank account instead of ECrL owing to closure of business

  • In Favour of Petitioner
  • Citation Number : TS-370-HC(CAL)-2025-GST

HC: Citing settled law, quashes confiscation against pan-masala manufacturer for excess-stock detected during investigation

  • In Favour of Petitioner
  • Citation Number : TS-371-HC(ALL)-2025-GST

HC: Unimaginable to disallow ITC based on retrospective supplier’s registration certificate cancellation; Stays recovery

  • In Favour of Petitioner
  • Citation Number : TS-372-HC(ORI)-2025-GST

HC: ITC frauds a danger to GST framework; Dismisses audacious writ petition with costs

  • In Favour of Respondent
  • Citation Number : TS-369-HC(DEL)-2025-GST

AAAR: Silver in old batteries supplied free by Indian Navy includible in 'finished-goods' value

  • In Favour of Respondent
  • Citation Number : TS-368-AAAR(TN)-2025-GST

HC: Notice to be issued 3 months prior to cut-off date for assessment order

  • In Favour of Petitioner
  • Citation Number : TS-366-HC(TEL)-2025-GST

HC: Quashes recovery initiated ignoring belated returns filed pursuant to order u/s 62(1); Summons officer

  • In Favour of Petitioner
  • Citation Number : TS-364-HC(PAT)-2025-GST

HC: Refuses to entertain writ assailing notice for inadmissible ITC sans ‘exceptional situation’

  • In Favour of Respondent
  • Citation Number : TS-363-HC(HP)-2025-GST

AAR: Free inputs supplied by Navy for manufacturing Torpedo-Battery to be added in taxable value

  • In Favour of Respondent
  • Citation Number : TS-929-AAR(TN)-2024-GST

SC: Dismisses Revenue’s SLP against HC verdict that quashed ‘negative-blocking’ under Rule 86A

  • In Favour of Petitioner
  • Citation Number : TS-362-SC-2025-GST

HC: Stays Compensation-Cess levy on tobacco supply to merchant-exporters; Urges Council to resolve anomaly "at earliest"

  • In Favour of Petitioner
  • Citation Number : TS-361-HC(GUJ)-2025-GST

SC: Dismisses SLP against HC verdict striking down Circular restricting IDS refund to edible-oil manufacturer

  • In Favour of Respondent
  • Citation Number : TS-359-SC-2025-GST

AAR: Housekeeping/cleaning services involving provision of manpower to educational institute, taxable

  • In Favour of Not Available
  • Citation Number : TS-356-AAR(TN)-2025-GST

AAR: Composite supply of Medicines & consumables with healthcare services to in-patients till discharge, exempt

  • In Favour of Applicant
  • Citation Number : TS-355-AAR(TN)-2025-GST

AAR: Panchayat leasing weekly market to contractor for entry-fee collection, outside ‘supply’ scope

  • In Favour of Applicant
  • Citation Number : TS-352-AAR(TN)-2025-GST

HC: E-mode of appeal filing with all documents including electronic copy of order ‘valid’

  • In Favour of Petitioner
  • Citation Number : TS-351-HC(ALL)-2025-GST