Rulings ( 6232 results )
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
High Court
HC: Revokes registration-cancellation subject to undertaking over regular, timely compliance
Oct 11, 2025- In Favour of Petitioner
- Citation Number : TS-856-HC(GUJ)-2025-GST
High Court
HC: FIRCs can be periodically, quashes demand, denial of ITC and remands for fresh-consideration
Oct 11, 2025- In Favour of Not Available
- Citation Number : TS-855-HC(DEL)-2025-GST
High Court
HC: Permanent registration-cancellation for procedural-lapse is disproportionate given amends by taxpayer, CSR contribution
Oct 11, 2025- In Favour of Petitioner
- Citation Number : TS-854-HC(BOM)-2025-GST
High Court
HC: Time between IGST-refund application filing till deficiency excludable for two-year limitation computation
Oct 11, 2025- In Favour of Petitioner
- Citation Number : TS-853-HC(GUJ)-2025-GST
Supreme Court
SC: Copy of SC-order dismissing Revenue’s SLP on funds attached u/s 107 after pre-deposit payment
Oct 09, 2025- In Favour of Petitioner
- Citation Number : TS-851-SC-2025-GST
High Court
HC: Time spent pursuing rectification-application excludable from limitation period for filing appeal
Oct 09, 2025- In Favour of Petitioner
- Citation Number : TS-849-HC(P and H)-2025-GST
High Court
HC: Negative ITC blocking under Rule 86A impermissible, limited to available balance in ECrL
Oct 09, 2025- In Favour of Petitioner
- Citation Number : TS-850-HC(BOM)-2025-GST
High Court
HC: 6% interest payable if refund unpaid within 60 days from First Authority order
Oct 08, 2025- In Favour of Petitioner
- Citation Number : TS-848-HC(BOM)-2025-GST
Authority for Advance Ruling
AAR: ONGC collecting MGO-charges for short-lifting of Natural Gas is ‘liquidated damages’, not taxable supply
Oct 08, 2025- In Favour of Applicant
- Citation Number : TS-847-AAR(TN)-2025-GST
High Court
HC: Educational consultancy services to foreign -universities qualify as ‘export’, not ‘intermediary’; Sustains Refund
Oct 08, 2025- In Favour of Petitioner
- Citation Number : TS-846-HC(DEL)-2025-GST
High Court
HC: Circular granting relief on reinsurance-services retrospective; Quashes demand against Oriental-Insurance
Oct 07, 2025- In Favour of Petitioner
- Citation Number : TS-844-HC(DEL)-2025-GST
High Court
HC: Allows pre-GST credits transition despite last-minute filing attempt; Directs to facilitate TRAN-01 uploading
Oct 07, 2025- In Favour of Petitioner
- Citation Number : TS-843-HC(KER)-2025-GST
High Court
HC: Amount credited in ECL tantamount to Government deposit, satisfies bail-condition; Rejects Revenue’s plea
Oct 06, 2025- In Favour of Applicant
- Citation Number : TS-842-HC(GUJ)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Upholds AAR, disallows ITC on Mutual Fund subscription & redemption
Oct 06, 2025- In Favour of Not Available
- Citation Number : TS-841-AAAR(GUJ)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Upholds AAR, disallows ITC on expenses incurred for buy-back of shares
Oct 06, 2025- In Favour of Appellant
- Citation Number : TS-840-AAAR(GUJ)-2025-GST