Rulings ( 6520 results )

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

SC: Confirms HC order quashing confiscation for mere excess stock detected during survey

  • In Favour of Petitioner
  • Citation Number : TS-350-SC-2025-GST

SC: Dismisses Revenue’s challenge to flavoured milk classification under Tariff Heading 0402, attracting 5% GST

  • In Favour of Petitioner
  • Citation Number : TS-349-SC-2025-GST

HC: Assistance to students seeking admission in foreign university, not Intermediary; Allows refund

  • In Favour of Petitioner
  • Citation Number : TS-348-HC(BOM)-2025-GST

HC: Quashes assessment against Sodexo noting clubbing turnovers of various States, non-consideration of SEZ-invoices

  • In Favour of Petitioner
  • Citation Number : TS-347-HC(AP)-2025-GST

HC: Quashes ITC denial for initial roll-out years noting new deadline for availment

  • In Favour of Petitioner
  • Citation Number : TS-346-HC(SIK)-2025-GST

HC: Revokes GSTIN cancellation with a rider relating to utilization of unclaimed ITC

  • In Favour of Petitioner
  • Citation Number : TS-345-HC(MAD)-2025-GST

HC: Disposes writ against ITC reversal intimation, treating it as pre-adjudication notice

  • In Favour of Respondent
  • Citation Number : TS-344-HC(TRI)-2025-GST

HC: Quashes registration-cancellation of a singer but imposes compliance conditions and cost

  • In Favour of Petitioner
  • Citation Number : TS-343-HC(GUJ)-2025-GST

HC: Dismisses writ over outward supply discrepancy sans material evidencing rectification of return

  • In Favour of Petitioner
  • Citation Number : TS-342-HC(MAD)-2025-GST

HC: Quashes order basis proceedings initiated in the name of amalgamated non-existent company

  • In Favour of Petitioner
  • Citation Number : TS-340-HC(MAD)-2025-GST

HC: Revokes registration-cancellation subject to payment of late fee without adjustment from ITC

  • In Favour of Petitioner
  • Citation Number : TS-341-HC(MAD)-2025-GST

HC: 3 personal hearings ‘not a requirement’; Relegates to appeal remedy against penalty order

  • In Favour of Petitioner
  • Citation Number : TS-339-HC(DEL)-2025-GST

HC: Grants relief to Mercedez from higher-compensation-cess interpreting ground clearance in laden-condition pre-amendment

  • In Favour of Petitioner
  • Citation Number : TS-338-HC(BOM)-2025-GST

HC: Bombay HC’s relief to Builder challenging adjudication by ‘same’ auditing-officer, premised on time-extension Notification

  • In Favour of Petitioner
  • Citation Number : TS-337-HC(BOM)-2025-GST

HC: Remands for fresh adjudication noting mere uploading of notice together with ‘Undeliverable’ returned post

  • In Favour of Petitioner
  • Citation Number : TS-336-HC(MAD)-2025-GST