Rulings ( 6115 results )

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HC: Amount credited in ECL tantamount to Government deposit, satisfies bail-condition; Rejects Revenue’s plea

Oct 06, 2025
  • In Favour of Applicant
  • Citation Number : TS-842-HC(GUJ)-2025-GST
Appellate Authority for Advance Ruling

AAAR: Upholds AAR, disallows ITC on Mutual Fund subscription & redemption

Oct 06, 2025
  • In Favour of Not Available
  • Citation Number : TS-841-AAAR(GUJ)-2025-GST
Appellate Authority for Advance Ruling

AAAR: Upholds AAR, disallows ITC on expenses incurred for buy-back of shares

Oct 06, 2025
  • In Favour of Appellant
  • Citation Number : TS-840-AAAR(GUJ)-2025-GST
Appellate Authority for Advance Ruling

AAAR: Rejects Departmental appeal over ITC admissibility on wires, electrical-equipment installation outside factory-premises

Oct 06, 2025
  • In Favour of Appellant
  • Citation Number : TS-839-AAAR(GUJ)-2025-GST
Appellate Authority for Advance Ruling

AAAR: 'Rapigro' by Jivagro, a 'plant growth regulator’, classifiable under TI 3808; Upholds AAR-ruling

Oct 06, 2025
  • In Favour of Respondent
  • Citation Number : TS-838-AAAR(GUJ)-2025-GST
High Court

HC: Interest mandatory on undisputed-refund delayed beyond 60 days of application; Reiterates pre-GST law

Oct 06, 2025
  • In Favour of Petitioner
  • Citation Number : TS-837-HC(GUJ)-2025-GST
High Court

HC: Pre-decisional hearing not mandatory for provisional attachment; Partly quashes Single-judge ruling

Oct 06, 2025
  • In Favour of Respondent
  • Citation Number : TS-836-HC(KAR)-2025-GST
High Court

HC: Courier Agent disputing SCN basis non-compliance of Rule 142, Section 74(5) not tenable

Oct 01, 2025
  • In Favour of Not Available
  • Citation Number : TS-834-HC(DEL)-2025-GST
High Court

HC: In DGGI investigation over unpaid-taxes, directs to de-freeze bank-account, SCN proceedings to continue

Oct 01, 2025
  • In Favour of Petitioner
  • Citation Number : TS-833-HC(DEL)-2025-GST
High Court

HC: ‘Disproportionality’ in cancelling GSTIN spells ‘economic doom’, activates GST registration

Oct 01, 2025
  • In Favour of Petitioner
  • Citation Number : TS-832-HC(MAD)-2025-GST
High Court

HC: Cross-empowerment automatic unless Govt. notifies conditions; Central-officers can issue SCN despite State GST assignment

Oct 01, 2025
  • In Favour of Respondent
  • Citation Number : TS-831-HC(J&K)-2025-GST
High Court

HC: Remands back to Original Authority for assessing documents of Financial Year 2017-18

Oct 01, 2025
  • In Favour of Petitioner
  • Citation Number : TS-830-HC(KAR)-2025-GST
High Court

HC: Disposes-off writ against multiple-proceedings with a direction to follow Armour Security guidelines

Oct 01, 2025
  • In Favour of Not Available
  • Citation Number : TS-829-HC(MP)-2025-GST
High Court

HC: Calling-out GST-portal glitch of generating personal-hearing notice after decision on appeal, directs for fresh hearing

Oct 01, 2025
  • In Favour of Petitioner
  • Citation Number : TS-828-HC(DEL)-2025-GST
High Court

HC: Remands case as Appellate Authority ignored Concessionaire’s submissions on time-of-supply in Hybrid-Annuity-Model

Sep 30, 2025
  • In Favour of Not Applicable
  • Citation Number : TS-827-HC(TEL)-2025-GST
Authority for Advance Ruling

AAR: Distinguishes demo goods from Physicians’ samples; ITC reversal not warranted

Sep 30, 2025
  • In Favour of Applicant
  • Citation Number : TS-826-AAR(KER)-2025-GST
Authority for Advance Ruling

AAR: Exempts rental for agricultural land, classifies under SAC 9986 as ‘Cultivation of Plants’ service

Sep 30, 2025
  • In Favour of Applicant
  • Citation Number : TS-825-AAR(KER)-2025-GST
Authority for Advance Ruling

AAR: No embargo on CGST, IGST credits transfer to transferor-company GSTIN on account of merger

Sep 30, 2025
  • In Favour of Applicant
  • Citation Number : TS-824-AAR(KER)-2025-GST
Authority for Advance Ruling

AAR: Dry leasing helicopter for commercial-purposes construable as ‘transfer of right to use’, attracts 5%

Sep 30, 2025
  • In Favour of Not Available
  • Citation Number : TS-820-AAR(GUJ)-2025-GST
High Court

HC: Copy of Delhi-HC judgment holding non-passing of rate-cut benefits by increasing quantity amounts to ‘deception’

Sep 30, 2025
  • In Favour of Respondent
  • Citation Number : TS-823-HC(DEL)-2025-GST