Rulings ( 6232 results )
High Court
HC: Upholds dual requirement of written reply and oral hearing for natural justice; Quashes order
Oct 27, 2025- In Favour of Petitioner
- Citation Number : TS-883-HC(ALL)-2025-GST
High Court
HC: Quashes ex-parte GST registration cancellation as taxpayer presumed GSTIN could be revived
Oct 27, 2025- In Favour of Petitioner
- Citation Number : TS-884-HC(KAR)-2025-GST
Authority for Advance Ruling
AAR: Rejects application seeking ruling on GST exemption for frozen peas, holding issue already settled
Oct 24, 2025- In Favour of Not Available
- Citation Number : TS-878-AAR(UTT)-2025-GST
Authority for Advance Ruling
AAR: Cottonseed De-Oiled Cake exempt from GST irrespective of usage
Oct 24, 2025- In Favour of Applicant
- Citation Number : TS-877-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Municipal Corporation classifying real estate project as ‘Service Apartments’ prevails over RERA’s residential label
Oct 24, 2025- In Favour of Applicant
- Citation Number : TS-876-AAR(WB)-2025-GST
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