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Every ruling is filed under the question it answers. Pick a subject to see how the courts have decided it.
- Demands & adjudicationShow-cause notices, adjudication orders, limitation and natural justice in demand proceedings.150 rulings
- Appeals to Appellate AuthorityFirst appeals: limitation, condonation of delay, pre-deposit and maintainability.69 rulings
- Input tax creditEligibility, time limits, blocked credits, mismatches and the electronic credit ledger.68 rulings
- RegistrationGrant, cancellation, suspension and revocation of registration.58 rulings
- Penalty & confiscationPenalties, confiscation of goods or conveyances, and proportionality.33 rulings
- RefundRefund claims, limitation, zero-rated supplies and inverted duty structure.33 rulings
- Service of notices & ordersValid service, portal uploads and communication of notices and orders.30 rulings
- Appeals to Appellate TribunalAppeals before the GST Appellate Tribunal and other tribunals.22 rulings
- Anti-profiteeringPassing on the benefit of rate reductions and input tax credit.20 rulings
- Arrest & bailArrest powers, anticipatory and regular bail in tax offences.16 rulings
- Interest & waiverInterest on delayed payment and waiver schemes for interest and penalty.14 rulings
- Levy & collectionTaxable events, charge of tax, reverse charge and composite levies.14 rulings
- Recovery & attachmentRecovery proceedings, garnishee notices and provisional attachment.14 rulings
- Supply & valuationScope, place and value of supply, zero-rating and intermediary services.14 rulings
- AssessmentScrutiny, best-judgment and provisional assessments.13 rulings
- Detention in transitDetention and release of goods and conveyances, e-way bills.12 rulings
- ExemptionsExempt supplies and the scope of exemption notifications.12 rulings
- Government contractorsGST impact on works awarded before and after the GST regime, and reimbursement claims.11 rulings
- Offences & prosecutionProsecution, compounding and liability of company officers.11 rulings
- Classification & rateClassification of goods and services and the applicable rate of tax.9 rulings
- ReturnsFiling, rectification and revision of returns.9 rulings
- Officers & jurisdictionProper officer, cross-empowerment and parallel proceedings.7 rulings
- Search & seizureInspection, search, seizure of goods, documents and cash.7 rulings
- Transitional provisionsCarry-forward of pre-GST credit and transitional claims.5 rulings
- Advance rulingMaintainability and scope of advance ruling applications.3 rulings
- CessCompensation cess and other cesses.3 rulings
- Writs & constitutional remediesMaintainability of writ petitions and judicial review.3 rulings
- RectificationRectification of errors apparent on the record.2 rulings