Rulings ( 6232 results )
High Court
HC: 2-year limitation u/s 54 inapplicable to refund of tax paid by mistake; Quashes deficiency-memo
Sep 26, 2025- In Favour of Petitioner
- Citation Number : TS-818-HC(AP)-2025-GST
GST Appellate Tribunal
GSTAT: DGAP closes anti-profiteering case against builder, finds no Section 171 violation
Sep 26, 2025- In Favour of Respondent
- Citation Number : TS-817-GSTAT(DEL)-2025-GST
GST Appellate Tribunal
GSTAT: Proceedings before GSTAT ‘inquisitorial’ not ‘adversarial’; Closes Theco-India case over DGAP’s failure to prove profiteering
Sep 26, 2025- In Favour of Respondent
- Citation Number : TS-816-GSTAT(DEL)-2025-GST
High Court
HC: Copy of order directing GSTAT to re-look at anti-profiteering allegations against TATA Play
Sep 25, 2025- In Favour of Petitioner
- Citation Number : TS-815-HC(DEL)-2025-GST
Authority for Advance Ruling
AAR: Commission-linked marketing & referral services to foreign universities qualify as 'intermediary', not 'export'
Sep 25, 2025- In Favour of Applicant
- Citation Number : TS-814-AAR(KER)-2025-GST
Appellate Authority for Advance Ruling
AAAR: 105 days delay in appeal-filing not-condonable, beyond scope of Section 100(2)
Sep 25, 2025- In Favour of Not Available
- Citation Number : TS-813-AAAR(TN)-2025-GST
Appellate Authority for Advance Ruling
AAAR: Letting-out building for running social welfare college hostel not exempt; Upholds AAR
Sep 25, 2025- In Favour of Not Available
- Citation Number : TS-812-AAAR(TEL)-2025-GST
Authority for Advance Ruling
AAR: No GST on Frozen chicken supplied to institutional consumers, as excluded from retail-packaging requirement
Sep 23, 2025- In Favour of Applicant
- Citation Number : TS-811-AAR(KER)-2025-GST
High Court
HC: Rejects AAI’s technical reasons for TRAN-1 non-filing; Relegates to Appellate remedy
Sep 23, 2025- In Favour of Respondent
- Citation Number : TS-810-HC(DEL)-2025-GST
Supreme Court
SC: Relegates gold dealer to appellate remedy against disallowance of alleged fraudulent ITC
Sep 23, 2025- In Favour of Not Available
- Citation Number : TS-809-SC-2025-GST
Supreme Court
SC: Dismisses SLP owing to assessee’s refusal to pursue challenge to composite ITC notices
Sep 23, 2025- In Favour of Respondent
- Citation Number : TS-808-SC-2025-GST
High Court
HC: Upholds surprise inspection, accessing WhatsApp, electronic- devices under exceptional-circumstances with safeguards u/s-67
Sep 23, 2025- In Favour of Respondent
- Citation Number : TS-807-HC(DEL)-2025-GST
High Court
HC: Quashing Section-74 proceedings, rebukes dealer's 'harassment' under guise of fraud to invoke extended-period
Sep 19, 2025- In Favour of Petitioner
- Citation Number : TS-806-HC(ALL)-2025-GST
High Court
HC: Bunching adjudicatory proceedings for multiple assessment-years impermissible; Follows Madras-HC
Sep 19, 2025- In Favour of Petitioner
- Citation Number : TS-805-HC(AP)-2025-GST
High Court
HC: Uploading of orders in GSTN-portal not “communication”; Limitation for appeal filing begins upon effective communication
Sep 19, 2025- In Favour of Petitioner
- Citation Number : TS-804-HC(MAD)-2025-GST
High Court
HC: No embargo for non-consideration of reply against composite SCN ‘afresh’ under Section 107(11)
Sep 18, 2025- In Favour of Respondent
- Citation Number : TS-803-HC(DEL)-2025-GST
High Court
HC: Quashes 'staggered' refund processing ; Recognizes adjudicatory powers of the Appellate-Authority u/s 107(11), permits- de-novo adjudication
Sep 18, 2025- In Favour of Not Available
- Citation Number : TS-802-HC(DEL)-2025-GST
High Court
HC: Quashes double payment of IGST under Advance-Authorization imports; Directs refund without interest
Sep 18, 2025- In Favour of Petitioner
- Citation Number : TS-801-HC(GUJ)-2025-GST
High Court
HC: Basis classification-issue dealt by AAAR, Section 74 SCN invoking extended-period on same issue unsustainable
Sep 17, 2025- In Favour of Petitioner
- Citation Number : TS-800-HC(KAR)-2025-GST
Authority for Advance Ruling
AAR: Fly ash bricks used in residential, commercial-projects by Government, others attracts 12% GST
Sep 16, 2025- In Favour of Not Available
- Citation Number : TS-799-AAR(TN)-2025-GST