Rulings ( 7179 results )

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Authority for Advance Ruling

AAR: Developer sub-letting warehouse not liable to GST on reimbursement of electricity charges

  • In Favour of Respondent
  • Citation Number : TS-138-AAR(WB)-2025-GST
High Court

HC: Quashes registration cancellations over vague, mechanically issued SCNs, reiterates importance of clear Notices

  • In Favour of Petitioner
  • Citation Number : TS-136-HC(GAUH)-2025-GST
High Court

HC: ‘No reason to regularly access’ refund module; Quashes rejection of IGST refund

  • In Favour of Petitioner
  • Citation Number : TS-135-HC(CAL)-2025-GST
High Court

HC: Quashes ITC reversal owing to ‘new deadline’ recommendation of 53rd GSTC

  • In Favour of Petitioner
  • Citation Number : TS-134-HC(MAD)-2025-GST
High Court

HC: Grants interim stay on recovery of TCS from e-markets platform facilitating buyer, seller

  • In Favour of Petitioner
  • Citation Number : TS-133-HC(BOM)-2025-GST
High Court

HC: Quashes assessment order noticing in absence of DRC-01A, hearing, consideration of reply

  • In Favour of Petitioner
  • Citation Number : TS-132-HC(GUJ)-2025-GST
Authority for Advance Ruling

AAR: PVC Raincoat taxable at 18%, not being ‘textile article’ but ‘plastic article’

  • In Favour of Respondent
  • Citation Number : TS-131-AAR(WB)-2025-GST
High Court

HC: Grants interim stay on consolidated notices seeking to recover GST on ENA

  • In Favour of Petitioner
  • Citation Number : TS-129-HC(BOM)-2025-GST
Authority for Advance Ruling

AAR: Supply of PVC raincoat taxable at 18%

  • In Favour of Respondent
  • Citation Number : TS-130-AAR(WB)-2025-GST
High Court Free

HC: Fruit pulp, juice-based carbonated drinks not ‘akin’ to ‘water’, attract 12%, not 28% GST

  • In Favour of Not Applicable
  • Citation Number : TS-128-HC(GAUH)-2025-GST
High Court

HC: Sets-aside refund rejection of CVD/SAD paid for EO non-fulfillment post GST advent; Directs reconsideration

  • In Favour of Both
  • Citation Number : TS-127-HC(GUJ)-2025-GST
Appellate Authority for Advance Ruling

AAAR: Remands matter to AAR for considering ‘new facts’ citing scope of advance ruling

  • In Favour of Not Available
  • Citation Number : TS-126-AAAR(GUJ)-2025-GST
Appellate Authority for Advance Ruling

AAAR: PVC floor mats for use in cars taxable at 28%, affirms AAR

  • In Favour of Respondent
  • Citation Number : TS-125-AAAR(GUJ)-2025-GST
High Court

HC: Restores appeal rejected ‘only’ on delay

  • In Favour of Not Applicable
  • Citation Number : TS-124-HC(ALL)-2025-GST
High Court

HC: Quashes SCN cancelling registration having signature of entity instead of any individual officer

  • In Favour of Petitioner
  • Citation Number : TS-123-HC(MP)-2025-GST
High Court

HC: Mandatory to carry E-way Bill once goods in transit; Upholds detention

  • In Favour of Respondent
  • Citation Number : TS-121-HC(ALL)-2025-GST
High Court

HC: Directs ‘no coercive steps’ against taxpayers in challenge to overlapping SCNs

  • In Favour of Petitioner
  • Citation Number : TS-122-HC(DEL)-2025-GST
High Court

HC: Strikes down Circular restricting Patanjali Foods’ claim for refund basis application filing date

  • In Favour of Petitioner
  • Citation Number : TS-120-HC(GUJ)-2025-GST
High Court

HC: Sets-aside demand on goods incidentally emerging out of milling of paddy; Allows writ

  • In Favour of Petitioner
  • Citation Number : TS-119-HC(AP)-2025-GST
Appellate Authority for Advance Ruling

AAAR: Remands matter of GST on SUG during re-gasification by Shell to AAR, citing additional information

  • In Favour of Petitioner
  • Citation Number : TS-118-AAAR(GUJ)-2025-GST