Rulings ( 6129 results )
High Court
HC: No vested rights on parties to challenge demand on JDA’s; Dismisses writ on maintainability
Aug 01, 2025- In Favour of Petitioner
- Citation Number : TS-677-HC(BOM)-2025-GST
High Court
HC: Separate notices under sections 73 and 74 for same period valid, as grounds vary
Aug 01, 2025- In Favour of Petitioner
- Citation Number : TS-675-HC(CAL)-2025-GST
High Court
HC: Adjudicating Authority to suo motu apply Notification extending limitation, before rejecting refund as time-barred
Jul 31, 2025- In Favour of Petitioner
- Citation Number : TS-674-HC(BOM)-2025-GST
High Court
HC: Service through portal to a cancelled dealer not valid; Exempts Assessee from 25% pre-deposit
Jul 31, 2025- In Favour of Appellant
- Citation Number : TS-673-HC(MAD)-2025-GST
High Court
HC: Rejects corresponding-date vis-à-vis corresponding-month analogy while reckoning 'three-months'; Upholds Limitation
Jul 31, 2025- In Favour of Petitioner
- Citation Number : TS-672-HC(DEL)-2025-GST
High Court
HC: 60 days disbursal time for refunds ‘mandatory’; Quashes rejection orders on extraneous factors
Jul 30, 2025- In Favour of Not Available
- Citation Number : TS-671-HC(CAL)-2025-GST
High Court
HC: Noting Assessee’s non-cooperation during adjudication, remands taxability issue of ‘green-coffee-bean’ to Appellate-Authority
Jul 30, 2025- In Favour of Petitioner
- Citation Number : TS-670-HC(DEL)-2025-GST
High Court
HC: Following settled precedent, grants refund of Compensation-Cess against zero-rated-supplies effected on payment of IGST
Jul 30, 2025- In Favour of Petitioner
- Citation Number : TS-669-HC(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Marine engine, gearboxes, spare parts for use in fishing-vessel attracts 5% GST
Jul 29, 2025- In Favour of Not Available
- Citation Number : TS-668-AAR(KER)-2025-GST
Authority for Advance Ruling
AAR: Finding no error in order on taxability of bus-body-building activity, rejects rectification- application
Jul 29, 2025- In Favour of Respondent
- Citation Number : TS-667-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: Exemption for 'medical establishment' does not apply to Udyam-registered centres
Jul 29, 2025- In Favour of Respondent
- Citation Number : TS-666-AAR(KER)-2025-GST
Authority for Advance Ruling
AAR: Cannot direct supplier regarding GST paid under wrong head, rejects advance ruling citing S.97(2)
Jul 29, 2025- In Favour of Respondent
- Citation Number : TS-665-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: Sub-contractor providing personnel to Newtown Kolkata Development Authority ineligible for GST exemption
Jul 29, 2025- In Favour of Respondent
- Citation Number : TS-664-AAR(WB)-2025-GST
High Court
HC: Remands due to Revenue's failure to follow ITC reversal Rules 42/43
Jul 28, 2025- In Favour of Petitioner
- Citation Number : TS-663-HC(CAL)-2025-GST
High Court
HC: Remands back to first officer for deciding registration-cancellation notice on merits
Jul 28, 2025- In Favour of Petitioner
- Citation Number : TS-662-HC(BOM)-2025-GST
High Court
HC: Quashes refund-rejection citing relaxation in ITC norms for initial years of implementation of GST
Jul 28, 2025- In Favour of Petitioner
- Citation Number : TS-661-HC(CAL)-2025-GST
High Court
HC: Debunks non-submission of SCN-reply premise noting acknowledgement in DRC-06
Jul 28, 2025- In Favour of Petitioner
- Citation Number : TS-660-HC(CAL)-2025-GST
High Court
HC: GST registration to be revoked as delayed invoice approval caused late return-filing
Jul 28, 2025- In Favour of Petitioner
- Citation Number : TS-659-HC(MAD)-2025-GST
High Court
HC: Directs to revoke GSTIN within 25 days noting payment of GST dues
Jul 28, 2025- In Favour of Petitioner
- Citation Number : TS-658-HC(GAUH)-2025-GST
High Court
HC: Flouting of bail consent order for the second time leads to bail denial
Jul 28, 2025- In Favour of Applicant
- Citation Number : TS-657-HC(ALL)-2025-GST