Rulings ( 7178 results )

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High Court

HC: Non-consideration of reply filed beyond time, prior to passing of order, invalid

  • In Favour of Petitioner
  • Citation Number : TS-886-HC(MAD)-2025-GST
Authority for Advance Ruling

AAR: Tapioca flour derived from crushed roots attracts 5% GST as residue of starch manufacture

  • In Favour of Respondent
  • Citation Number : TS-885-AAR(TN)-2025-GST
High Court

HC: Unsigned order valid if officer details present; Permits to appeal against procedural infractions

  • In Favour of Petitioner
  • Citation Number : TS-879-HC(DEL)-2025-GST
High Court

HC: Writ not-maintainable if legible copies of order not sought before limitation expiry

  • In Favour of Not Available
  • Citation Number : TS-880-HC(DEL)-2025-GST
High Court

HC: Cannot hold-back re-credit of ITC due to technical limitation of GST portal

  • In Favour of Petitioner
  • Citation Number : TS-881-HC(DEL)-2025-GST
High Court

HC: Quashes electronic credit ledger blocking beyond Rs. 1 Crore

  • In Favour of Petitioner
  • Citation Number : TS-882-HC(ALL)-2025-GST
High Court

HC: Upholds dual requirement of written reply and oral hearing for natural justice; Quashes order

  • 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

  • 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

  • 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

  • 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

  • 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'

  • 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

  • In Favour of Appellant
  • Citation Number : TS-874-AAAR(TN)-2025-GST
High Court

HC: Demand post-IBC resolution plan approval wholly without jurisdiction

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • In Favour of Petitioner
  • Citation Number : TS-867-HC(DEL)-2025-GST