Rulings ( 7178 results )
GST Appellate Tribunal
GSTAT: Directs P&G to deposit profiteered amount on sanitary-pads; Disallows 18% interest citing Rule-133(3)(c ) prospectivity
- In Favour of Appellant
- Citation Number : TS-786-GSTAT(DEL)-2025-GST
High Court
HC: Order without DIN remains effective unless declared void by competent court; Dismisses writ
- In Favour of Respondent
- Citation Number : TS-787-HC(AP)-2025-GST
High Court
HC: Allows Flipkart cash-refund of pre-deposit paid in part cash, part ITC; Stresses Section-142 scope
- In Favour of Petitioner
- Citation Number : TS-785-HC(KAR)-2025-GST
High Court
HC: Upholding consistent exporter status for IDP-Education-India, rejects Revenue’s ‘intermediary’ claim; Directs refund
- In Favour of Petitioner
- Citation Number : TS-784-HC(RAJ)-2025-GST
GST Appellate Tribunal
GSTAT: Inflationary pricing during COVID not a valid defence; Directs Hotel-Babylon to pay profiteered amount
- In Favour of Respondent
- Citation Number : TS-774-GSTAT(DEL)-2025-GST
High Court
HC: Section 107 does not permit attaching/restraining funds after pre-deposit payment; Directs refund
- In Favour of Not Available
- Citation Number : TS-783-HC(AP)-2025-GST
Supreme Court
SC: Denial of adjournments, illegible RUDs supply, not natural justice violation; Dismisses SLP, upholds HC
- In Favour of Petitioner
- Citation Number : TS-782-SC-2025-GST
High Court
HC: Denial of cross-examination in adjudication vitiates proceedings; Grants relief to JSW Steel
- In Favour of Petitioner
- Citation Number : TS-778-HC(KAR)-2025-GST
Supreme Court
SC: Section 130 proceedings post-stock discrepancy found during survey invalid; Dismisses Revenue’s SLP
- In Favour of Petitioner
- Citation Number : TS-777-SC-2025-GST
High Court
HC: Sections 73/74 proceedings post-Stock discrepancy during survey valid, instead of section 130 proceedings
- In Favour of Petitioner
- Citation Number : TS-776-HC(ALL)-2025-GST
High Court
HC: Grants relief to Kurlon, quashes order over SCN only uploaded on portal; Directs remand
- In Favour of Petitioner
- Citation Number : TS-775-HC(DEL)-2025-GST
High Court
HC: No GST liability on JDA when Developer becomes property owner upon conveyance; Directs refund
- In Favour of Petitioner
- Citation Number : TS-773-HC(BOM)-2025-GST
High Court
HC: Granting refund on account of business closure tantamount to rewriting statute, impermissible
- In Favour of Appellant
- Citation Number : TS-772-HC(SIK)-2025-GST
High Court
HC: Quashes Rs. 37 cr demand on Instakart over bunching of SCN/order; Allows fresh FY-wise proceedings
- In Favour of Petitioner
- Citation Number : TS-769-HC(MAD)-2025-GST
High Court
HC: Affiliation and related university fees, educational activities neither “Business” nor “Supply” under GST; Quashes demand
- In Favour of Petitioner
- Citation Number : TS-770-HC(KAR)-2025-GST
High Court
HC: Quashes SCN and order clubbed and issued for more than one FY
- In Favour of Petitioner
- Citation Number : TS-768-HC(MAD)-2025-GST
GST Appellate Tribunal
GSTAT: With unquantified claims extinguished post-resolution plan approval, closes anti-profiteering case against Puma Realtors
- In Favour of Appellant
- Citation Number : TS-767-GSTAT(DEL)-2025-GST
Authority for Advance Ruling
AAR: ITC on electrical installation works inadmissible, not classifiable as ‘plant and machinery’
- In Favour of Not Available
- Citation Number : TS-761-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: NSDC-Approved skill development training services in IT/ITes sector exempt
- In Favour of Not Available
- Citation Number : TS-764-AAR(KAR)-2025-GST
Authority for Advance Ruling
AAR: Rejects advance ruling application over rate on packaged pulses on account of non-appearance
- In Favour of Not Available
- Citation Number : TS-765-AAR(WB)-2025-GST