Rulings ( 7167 results )
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
Authority for Advance Ruling
AAR: Disallows ITC on fire-fighting systems and public-health equipment, likely to fall under ‘Apparatus’
- In Favour of Not Available
- Citation Number : TS-766-AAR(TN)-2025-GST
Supreme Court
SC: Dismisses Revenue’s SLP, upholds IGST refund to KC-Overseas-Education for services exported to foreign universities
- In Favour of Petitioner
- Citation Number : TS-763-SC-2025-GST
High Court
HC: Overturns refund rejection to KC-Overseas-Education on services exported to foreign universities; Dismisses ‘intermediary’ ground
- In Favour of Petitioner
- Citation Number : TS-762-HC(BOM)-2025-GST
High Court
HC: Allows bail, considering custody time, willingness to comply with conditions
- In Favour of Applicant
- Citation Number : TS-760-HC(GUJ)-2025-GST
High Court
HC: Absent appeal, withholding sanctioned refund merely on Commissioner’s opinion, invalid; Directs swift processing
- In Favour of Petitioner
- Citation Number : TS-759-HC(DEL)-2025-GST
High Court
HC: Grants ITC refund for compensation cess paid on coal, holding it distinct from CGST/IGST laws
- In Favour of Petitioner
- Citation Number : TS-758-HC(BOM)-2025-GST
High Court
HC: Taxability of Parliament construction in Mauritius by Foreign-Branch-Office , HC directs filing of reply; Dismisses writ
- In Favour of Respondent
- Citation Number : TS-757-HC(MAD)-2025-GST
Supreme Court
SC: Dismisses Revenue’s SLP against Delhi HC’s order on adjudicating ITC admissibility whilst deciding refund-claim
- In Favour of Petitioner
- Citation Number : TS-756-SC-2025-GST
High Court
HC: Whether Revenue can decide ITC admissibility while adjudicating refund claim; Issues notice
- In Favour of Petitioner
- Citation Number : TS-755-HC(DEL)-2025-GST
Authority for Advance Ruling
AAR: Raincoats made of PVC sheet, not man-made fibres, attract 18% GST
- In Favour of Not Available
- Citation Number : TS-754-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Hotel’s accommodation-services to RBI at contracted rate of below Rs. 7500/day, taxable at 12%
- In Favour of Applicant
- Citation Number : TS-753-AAR(WB)-2025-GST