Rulings ( 6820 results )
High Court
HC: Allows ITC-refund of Cess paid on Coal utilized for goods exported upon IGST-payment
May 26, 2025- In Favour of Petitioner
- Citation Number : TS-439-HC(GUJ)-2025-GST
High Court
HC: Ex-parte GST order set aside for non-receipt of SCN; matter remanded
May 26, 2025- In Favour of Petitioner
- Citation Number : TS-435-HC(KAR)-2025-GST
High Court
HC: Karnataka HC remits order for fresh decision due to denial of hearing
May 26, 2025- In Favour of Petitioner
- Citation Number : TS-436-HC(KAR)-2025-GST
High Court
HC: Quashes ex-parte order basis non-service of SCN personally; Remands matter
May 26, 2025- In Favour of Petitioner
- Citation Number : TS-438-HC(KAR)-2025-GST
High Court
HC: Quashes cryptic order in template form and grants opportunity of hearing on merits
May 26, 2025- In Favour of Petitioner
- Citation Number : TS-437-HC(DEL)-2025-GST
High Court
HC: Grants time to respond noting issuance of notice before revamp of GST portal
May 26, 2025- In Favour of Petitioner
- Citation Number : TS-434-HC(DEL)-2025-GST
Supreme Court
SC: Disposes off assessee’s plea over non-grant of cross-examination in GST evasion case
May 23, 2025- In Favour of Not Applicable
- Citation Number : TS-422-SC-2025-GST
High Court
HC: Sets aside Single Judge order denying Glenmark’s BSS refund; Directs reconsideration based on month-wise computation
May 23, 2025- In Favour of Appellant
- Citation Number : TS-433-HC(SIK)-2025-GST
Supreme Court
SC: Affirming prospective Rule 89(4) applicability, remands matter to HC for determining Circular legality
May 23, 2025- In Favour of Not Available
- Citation Number : TS-431-SC-2025-GST
High Court
HC: Deposit of demand towards interest amount in 48 monthly installments not statutorily permissible
May 23, 2025- In Favour of Respondent
- Citation Number : TS-425-HC(GAUH)-2025-GST
Authority for Advance Ruling
AAR: Pure services in relation to Jal Jeevan Mission exempt; Composite supplies with goods exceeding 25% taxable
May 23, 2025- In Favour of Applicant
- Citation Number : TS-430-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: EPC for solar power generation a ‘composite supply’ of works-contract service
May 23, 2025- In Favour of Applicant
- Citation Number : TS-429-AAR(WB)-2025-GST
High Court
HC: Appellate Authority cannot reject Hitachi’s refund citing ‘same cadre/rank’ among Departmental Authorities
May 22, 2025- In Favour of Not Available
- Citation Number : TS-426-HC(KAR)-2025-GST
High Court
HC: HC: Interest on 'security deposit' cannot be pressed once refund order attained finality
May 22, 2025- In Favour of Not Applicable
- Citation Number : TS-424-HC(J&K)-2025-GST
High Court
HC: Allowing IGST refund to Columbia Sportwear, clarifies key concepts of intermediary vs principal-to-principal relationship
May 22, 2025- In Favour of Petitioner
- Citation Number : TS-421-HC(KAR)-2025-GST
High Court
HC: 12% GST on Mango pulp from July 2017; Relies upon Vimal Agro
May 22, 2025- In Favour of Not Available
- Citation Number : TS-420-HC(GUJ)-2025-GST
High Court
HC: Quashes IGST recovery absent allegation citing contravention of Rule 96(10) in SCN
May 22, 2025- In Favour of Petitioner
- Citation Number : TS-416-HC(BOM)-2025-GST
Supreme Court
SC: Dismisses Revenue's SLP against quashing of ECrL negative blocking
May 21, 2025- In Favour of Petitioner
- Citation Number : TS-418-SC-2025-GST
High Court
HC: Quashes negative blocking of ECrL, follows Best Crop decision
May 21, 2025- In Favour of Petitioner
- Citation Number : TS-930-HC(DEL)-2024-GST
Supreme Court
SC: Dismisses SLP against HC ruling upholding penalty for return and tax payment default
May 21, 2025- In Favour of Respondent
- Citation Number : TS-417-SC-2025-GST