Rulings ( 6321 results )
High Court
Latest
HC: Repetitive challenges to evade 10% pre-deposit hit by ‘constructive res judicata’; Dismisses writ
Jan 12, 2026- In Favour of Respondent
- Citation Number : TS-1052-HC(ALL)-2025-GST
High Court
HC: Group Insurance Policy premiums excluded from Notification No. 16/2025; Exemption only for ‘Individual Policy’
Jan 09, 2026- In Favour of Respondent
- Citation Number : TS-04-HC(KER)-2026-GST
High Court
HC: Amended “relevant date” u/s 54 prospective; Cannot be applied retrospectively to curtail refund right
Jan 09, 2026- In Favour of Petitioner
- Citation Number : TS-03-HC(J&K)-2026-GST
High Court
HC: Assessment against deceased GST registrant invalid; Fresh assessment to involve legal representative u/s 93
Jan 09, 2026- In Favour of Petitioner
- Citation Number : TS-1051-HC(AP)-2025-GST
High Court
HC: Quashes GST proceedings initiated against deceased proprietor
Jan 08, 2026- In Favour of Petitioner
- Citation Number : TS-1050-HC(ALL)-2025-GST
High Court
HC: Affirms jurisdiction to issue multiple SCNs for same period on distinct issues
Jan 08, 2026- In Favour of Respondent
- Citation Number : TS-1049-HC(MAD)-2025-GST
High Court
HC: State liable to compensate for negligent loss of seized/confiscated goods/cash ; Rejects sovereign immunity
Jan 07, 2026- In Favour of Petitioner
- Citation Number : TS-1048-HC(AP)-2025-GST
High Court
HC: Reading down Section 16(2)(c), allows ITC availed by bona-fide recipient despite supplier’s default
Jan 07, 2026- In Favour of Petitioner
- Citation Number : TS-02-HC(TRI)-2026-GST
High Court
HC: No general penalty u/s 125 once ‘late fee’ is payable on belated GSTR-9 filing
Jan 06, 2026- In Favour of Petitioner
- Citation Number : TS-01-HC(MAD)-2026-GST
High Court
HC: Clarifies clinical-trial services to overseas entities as exports, holds place-of-supply notification retrospective
Jan 05, 2026- In Favour of Petitioner
- Citation Number : TS-1047-HC(KAR)-2025-GST
High Court
HC: Economic nature and compoundability, decisive factors in considering bail for GST-offences; Grants anticipatory-bail
Jan 05, 2026- In Favour of Petitioner
- Citation Number : TS-1046-HC(KAR)-2025-GST
High Court
HC: Unsigned GST assessment order invalid; Sets aside DRC-07, permits fresh adjudication
Jan 02, 2026- In Favour of Petitioner
- Citation Number : TS-1045-HC(AP)-2025-GST
High Court
HC: Quashes GST registration cancellation post-CIRP; Directs reconsideration by treating new management distinctly
Jan 02, 2026- In Favour of Petitioner
- Citation Number : TS-1044-HC(AP)-2025-GST
High Court
HC: Dismisses writ challenging GST demand based on self-assessed GSTR-1 liability
Jan 02, 2026- In Favour of Respondent
- Citation Number : TS-1043-HC(AP)-2025-GST
High Court
HC: Rejects writ against Rs. 42.25 Crore GST order; Relegates Assessee to statutory remedy
Jan 02, 2026- In Favour of Petitioner
- Citation Number : TS-1042-HC(GUJ)-2025-GST
High Court
HC: Quashes refund denial of interest paid on GST wrongly demanded for leasehold rights assignment
Jan 02, 2026- In Favour of Petitioner
- Citation Number : TS-1041-HC(GUJ)-2025-GST
High Court
HC: Rejection of GST appeal for non-filing of appeal hard copy unsustainable; Remands matter
Jan 02, 2026- In Favour of Petitioner
- Citation Number : TS-1039-HC(J&K)-2025-GST
High Court
HC: Quashes assessment order for excess demand beyond SCN, natural justice violation
Jan 02, 2026- In Favour of Petitioner
- Citation Number : TS-1040-HC(ALL)-2025-GST
High Court
HC: Directs forensic audit citing Rs. 139 cr gap between reported turnover and declared income
Jan 02, 2026- In Favour of Respondent
- Citation Number : TS-1038-HC(MAD)-2025-GST
High Court
HC: Upholds rejection of SEIL Energy’s ITC refund on ‘penultimate’ export of electricity to Bangladesh
Jan 01, 2026- In Favour of Respondent
- Citation Number : TS-1037-HC(AP)-2025-GST