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Legislation Referred To : Rule 86A the Central Goods and Services Tax Rules, 2017
In Favour Of : Assessee
LAXMI MOTORS vs. STATE OF M.P. AND OTHERS
High Court of Madhya Pradesh, Oct 15, 2025
Legislation Referred To : Section 107 Central Goods and Services Tax Act, 2017 Section 9 of General Clauses Act
In Favour Of : Assessee
ADARSH vs. THE STATE OF MAHARASHTRA
High Court of Bombay, Oct 14, 2025
Legislation Referred To : Sections 158 and 158(1) of Goods and Services Tax Act, 2017
In Favour Of : Revenue
Subject : Input Tax Credit
Legislation Referred To : Rule 36 of Central Goods and Services Tax Rules, 2017
In Favour Of : Revenue
AMIT AGARWAL VICKY BHALOTIA vs. DIRECTORATE OF ENFORCEMENT
High Court of Jharkhand, Oct 08, 2025
In Favour Of : Revenue
Subject : Advance Ruling, Procedure on receipt of application
In Favour Of : Assessee
Subject : Exemption
In Favour Of : Revenue
IN RE, M/S. SHANMUGAVEL THEVAR SESAPPAN
Tamil Nadu Authority for Advance Rulings, Sep 25, 2025
Subject : Advance Ruling
Legislation Referred To : Section 98(2) of the Central Goods and Services Tax Act, 2017
In Favour Of : Revenue
MS RS TRADING CO vs. PRINCIPAL COMMISSIONER OF CGST & ORS.
High Court of Delhi, Sep 25, 2025
Legislation Referred To : Section 107 of the Central Goods and Services Tax Act, 2017
In Favour Of : Revenue

