Rulings ( 7178 results )
High Court
HC: Uploading of orders in GSTN-portal not “communication”; Limitation for appeal filing begins upon effective communication
- 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)
- 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
- 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
- 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
- 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
- In Favour of Not Available
- Citation Number : TS-799-AAR(TN)-2025-GST
GST Appellate Tribunal
GSTAT: State’s cinema-ticket price cap not a profiteering license; Orders Mallikarjuna Cinema to deposit
- In Favour of Appellant
- Citation Number : TS-798-GSTAT(DEL)-2025-GST
Authority for Advance Ruling
AAR: 5% GST on Rice export, if within 'Pre-packaged & Labelled' definition
- In Favour of Applicant
- Citation Number : TS-797-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Cost of infrastructure for transmission of electricity recovered from customers exempt
- In Favour of Not Available
- Citation Number : TS-796-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Outpatient medicine supplies attracts GST but Consultation services exempt
- In Favour of Not Applicable
- Citation Number : TS-793-AAR(TN)-2025-GST
High Court
HC: Absent proposal to cancel registration retrospectively in SCN, cancellation to that effect arbitrary
- In Favour of Appellant
- Citation Number : TS-795-HC(CAL)-2025-GST
High Court
HC: AAR not binding on distinct GSTIN or businesses under same name; Quashes non-speaking order
- In Favour of Petitioner
- Citation Number : TS-794-HC(MP)-2025-GST
Authority for Advance Ruling
AAR: MRF’s practice of cross-charging common ITC unsustainable, distribution through ISD-mechanism mandatory from April, 2025
- In Favour of Not Available
- Citation Number : TS-792-AAR(TN)-2025-GST
High Court
HC: Declares Circular restricting refund claims on inverted-duty-structure w.r.t Mustard-Oil, partly illegal
- In Favour of Petitioner
- Citation Number : TS-791-HC(RAJ)-2025-GST
High Court
HC: Dismisses writ where no appeal was lodged within maximum condonable period
- In Favour of Respondent
- Citation Number : TS-790-HC(BOM)-2025-GST
High Court
HC: Appeal filing alongside provisional attachment orders renders attaching bank accounts ineffective
- In Favour of Petitioner
- Citation Number : TS-789-HC(DEL)-2025-GST
High Court
HC: Directs refund with interest wrongly adjusted against cancelled demand
- In Favour of Petitioner
- Citation Number : TS-781-HC(DEL)-2025-GST
High Court
HC: Bombay HC allows challenge to adjudication orders without insisting on appellate remedy
- In Favour of Petitioner
- Citation Number : TS-780-HC(BOM)-2025-GST
High Court
HC: Relegates taxpayer to appeal remedy in detention of arecanuts noting disputed facts
- In Favour of Respondent
- Citation Number : TS-779-HC(CAL)-2025-GST
High Court
HC: Copy of Bombay HC judgment quashing SCNs/orders based on omitted Rules 89(4B) and 96(10)
- In Favour of Petitioner
- Citation Number : TS-788-HC(BOM)-2025-GST