Rulings ( 7290 results )
Authority for Advance Ruling
AAR: Pre-packaged processed frozen shrimps in printed cartons of upto 25 kgs for export, taxable
- In Favour of Respondent
- Citation Number : TS-903-AAR(AP)-2025-GST
Authority for Advance Ruling
AAR: ‘Slump Sale’ of specific unit of a construction site as ‘going concern’ is exempt
- In Favour of Respondent
- Citation Number : TS-902-AAR(GUJ)-2025-GST
Authority for Advance Ruling
AAR: R&D activity for AYUSH under a grant-in-aid taxable unless research body is notified
- In Favour of Respondent
- Citation Number : TS-901-AAR(AP)-2025-GST
High Court
HC: Copy of Madras HC judgment dismissing appeal against Tata-Play ruling applying SC’s limitation order
- In Favour of Respondent
- Citation Number : TS-900-HC(MAD)-2025-GST
High Court
HC: Multiple invoices under one e-way-bill, a technical error, not malafide intent; Quashes penalty
- In Favour of Petitioner
- Citation Number : TS-899-HC(ALL)-2025-GST
Authority for Advance Ruling
AAR: Assignment of leasehold rights is a taxable supply, not outright sale; GCCI ratio inapplicable
- In Favour of Respondent
- Citation Number : TS-897-AAR(AP)-2025-GST
High Court
HC: Delay in issuing deficiency memos in refund adjudication attracts statutory interest; Reiterates settled law
- In Favour of Petitioner
- Citation Number : TS-894-HC(DEL)-2025-GST
High Court
HC: Order confirming demand higher than SCN is ‘without jurisdiction’, runs contrary to section 75(7)
- In Favour of Petitioner
- Citation Number : TS-892-HC(KAR)-2025-GST
Authority for Advance Ruling
AAR: Building work’s plans, estimate, draft tender paper exempt if tied to Panchayat/Municipal functions
- In Favour of Applicant
- Citation Number : TS-890-AAR(GUJ)-2025-GST
High Court
HC: Quashes demand on corporate guarantee for failure to consider Assessee's contentions; Remands matter
- In Favour of Petitioner
- Citation Number : TS-889-HC(MAD)-2025-GST
Sessions Court
SSC: Denies bail in Rs. 400 cr ITC scam case over evidence tampering risk during investigation
- In Favour of Not Available
- Citation Number : TS-888-SSC-2025-GST
High Court
HC: Non-mention of DIN renders GST proceedings invalid; Sets-aside order
- In Favour of Petitioner
- Citation Number : TS-887-HC(AP)-2025-GST
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