Rulings ( 6123 results )
High Court
HC: Quashes SCN and order clubbed and issued for more than one FY
Sep 05, 2025- In Favour of Petitioner
- Citation Number : TS-768-HC(MAD)-2025-GST
GST Appellate Tribunal
GSTAT: With unquantified claims extinguished post-resolution plan approval, closes anti-profiteering case against Puma Realtors
Sep 04, 2025- In Favour of Appellant
- Citation Number : TS-767-GSTAT(DEL)-2025-GST
Authority for Advance Ruling
AAR: ITC on electrical installation works inadmissible, not classifiable as ‘plant and machinery’
Sep 03, 2025- In Favour of Not Available
- Citation Number : TS-761-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: NSDC-Approved skill development training services in IT/ITes sector exempt
Sep 03, 2025- In Favour of Not Available
- Citation Number : TS-764-AAR(KAR)-2025-GST
Authority for Advance Ruling
AAR: Rejects advance ruling application over rate on packaged pulses on account of non-appearance
Sep 03, 2025- In Favour of Not Available
- Citation Number : TS-765-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Disallows ITC on fire-fighting systems and public-health equipment, likely to fall under ‘Apparatus’
Sep 03, 2025- In Favour of Not Available
- Citation Number : TS-766-AAR(TN)-2025-GST
Supreme Court
SC: Dismisses Revenue’s SLP, upholds IGST refund to KC-Overseas-Education for services exported to foreign universities
Sep 03, 2025- In Favour of Petitioner
- Citation Number : TS-763-SC-2025-GST
High Court
HC: Overturns refund rejection to KC-Overseas-Education on services exported to foreign universities; Dismisses ‘intermediary’ ground
Sep 03, 2025- In Favour of Petitioner
- Citation Number : TS-762-HC(BOM)-2025-GST
High Court
HC: Allows bail, considering custody time, willingness to comply with conditions
Sep 02, 2025- In Favour of Applicant
- Citation Number : TS-760-HC(GUJ)-2025-GST
High Court
HC: Absent appeal, withholding sanctioned refund merely on Commissioner’s opinion, invalid; Directs swift processing
Sep 02, 2025- In Favour of Petitioner
- Citation Number : TS-759-HC(DEL)-2025-GST
High Court
HC: Grants ITC refund for compensation cess paid on coal, holding it distinct from CGST/IGST laws
Sep 01, 2025- In Favour of Petitioner
- Citation Number : TS-758-HC(BOM)-2025-GST
High Court
HC: Taxability of Parliament construction in Mauritius by Foreign-Branch-Office , HC directs filing of reply; Dismisses writ
Sep 01, 2025- In Favour of Respondent
- Citation Number : TS-757-HC(MAD)-2025-GST
Supreme Court
SC: Dismisses Revenue’s SLP against Delhi HC’s order on adjudicating ITC admissibility whilst deciding refund-claim
Sep 01, 2025- In Favour of Petitioner
- Citation Number : TS-756-SC-2025-GST
High Court
HC: Whether Revenue can decide ITC admissibility while adjudicating refund claim; Issues notice
Sep 01, 2025- In Favour of Petitioner
- Citation Number : TS-755-HC(DEL)-2025-GST
Authority for Advance Ruling
AAR: Raincoats made of PVC sheet, not man-made fibres, attract 18% GST
Aug 30, 2025- In Favour of Not Available
- Citation Number : TS-754-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Hotel’s accommodation-services to RBI at contracted rate of below Rs. 7500/day, taxable at 12%
Aug 30, 2025- In Favour of Applicant
- Citation Number : TS-753-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Freedeem app offering discount-coupons liable to registration, collect TCS as E-commerce operator
Aug 30, 2025- In Favour of Not Available
- Citation Number : TS-752-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Hotel-accommodation with meals, restaurant-services to walk-in guests, over Rs. 7500 triggers 18% GST
Aug 30, 2025- In Favour of Not Available
- Citation Number : TS-751-AAR(WB)-2025-GST
Supreme Court
SC: Dismisses Revenue’s SLP over recovery from liquidated-company’ Director of legacy excise dues
Aug 29, 2025- In Favour of Respondent
- Citation Number : TS-750-SC-2025-GST
Authority for Advance Ruling
AAR: No GST under reverse-charge basis on trading and purchase of construction materials from unregistered persons
Aug 29, 2025- In Favour of Applicant
- Citation Number : TS-749-AAR(TN)-2025-GST