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M/S. SHYAM SUNDER STRIPS vs. UNION OF INDIA AND OTHERS
High Court of Punjab and Haryana, Nov 04, 2025

Not allowing debit of Input tax credit was temporary measure which was to be imposed only if condition set out in Rule 86- of Central Goods and Services Tax Rules, 2017...

Subject : Input Tax Credit
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

Appeal was not barred by limitation and Impugned order having failed to take into consideration provisions contained in Section 107 (1) and sub Section (4) of Section 107...

Subject : Appeal
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

Returns furnished by industries under Section 158(1) of GST Act, 2017 could not be disclosed by GST authorities except as provided in Section 158 (3) of GST Act and since...

Subject : Returns
Legislation Referred To : Sections 158 and 158(1) of Goods and Services Tax Act, 2017
In Favour Of : Revenue

IN RE, M/S. BECTON DICKINSON INDIA PRIVATE LIMITED
Appellate Authority for Advance Ruling, Oct 08, 2025

Neither a TR-6 challan as such, nor TR-6 challan read with SVB order and letters issued by tax authorities could be considered to be eligible document for purpose...

States : Tamil Nadu
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

Assessee was prima facie guilty of alleged offences and since assessee had failed to make out special case to exercise power to grant bail, Court did not found any...

Subject : Inspection Search Seizure and Arrest
In Favour Of : Revenue

AMIT KUMAR BASAU & ANR. vs. SALES TAX OFFICER
High Court of Delhi, Oct 08, 2025

JUDGMENT PRATHIBA M. SINGH, J. 1. This hearing has been done through hybrid mode. CM APPL. 62788/2025 2. Allowed, subject to all just exceptions. The application is...

IN RE, M/S. KASIPALAYAM COMMON EFFLUENT TREATMENT PLANT PRIVATE LIMITED
Tamil Nadu Authority for Advance Rulings, Oct 06, 2025

Assessee had requested to withdraw Advance ruling application and it did not wish to pursue it any further hence, application was allowed to be treated as withdrawn

States : Tamil Nadu
Subject : Advance Ruling, Procedure on receipt of application
In Favour Of : Assessee

IN RE, M/S. K L N SOURASHTRA COLLEGE OF ENGINEERING COUNCIL
Tamil Nadu Authority for Advance Rulings, Sep 25, 2025

Recipient college being educational institution imparting higher education, services supplied to them by assessee were not exempted and were liable to GST

States : Tamil Nadu
Subject : Exemption
In Favour Of : Revenue

IN RE, M/S. SHANMUGAVEL THEVAR SESAPPAN
Tamil Nadu Authority for Advance Rulings, Sep 25, 2025

Application for advance ruling filed online by assessee was liable for rejection under first proviso to Section 98(2) of CGST/TNGST Acts, 2017, in view of fact that...

States : Tamil Nadu
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

Since impugned Order-in-Original was appealable order under Section 107 of CGST Act, 2017, appeal ought to be filed by assessee, along with requisite pre-deposit

Subject : Demand and recovery of tax
Legislation Referred To : Section 107 of the Central Goods and Services Tax Act, 2017
In Favour Of : Revenue