Rulings ( 5580 results )
High Court
Latest
HC: Penalty not to be imposed when ITC not utilized
Apr 29, 2025- In Favour of Petitioner
- Citation Number : TS-316-HC(MAD)-2025-GST
High Court
HC: Cannot somersault over description of goods after physical verification; Quashes demand
Apr 29, 2025- In Favour of Petitioner
- Citation Number : TS-315-HC(ALL)-2025-GST
High Court
HC: Grants bail to undertrial in matter involving creation of 21 fake supplier firms
Apr 29, 2025- In Favour of Applicant
- Citation Number : TS-314-HC(ALL)-2025-GST
High Court
HC: Considering bona fide reasons, allows Assessee to submit documents supporting refund-claim post-rejection
Apr 29, 2025- In Favour of Petitioner
- Citation Number : TS-304-HC(KAR)-2025-GST
High Court
HC: Rejecting appeal filed on last date of extendable/condonable limitation period ‘erroneous’
Apr 29, 2025- In Favour of Petitioner
- Citation Number : TS-303-HC(KAR)-2025-GST
High Court
HC: Once NCLT clears resolution plan cannot create subsequent GST dues
Apr 29, 2025- In Favour of Petitioner
- Citation Number : TS-313-HC(ALL)-2025-GST
High Court
HC: Rules on non-disclosure of evasion report; Grants interim-stay on adjudication order
Apr 29, 2025- In Favour of Petitioner
- Citation Number : TS-312-HC(ORI)-2025-GST
High Court
HC: Dismisses writ invoking grounds of cross-empowerment basis Assessee’s failure to respond or appear for personal-hearing
Apr 29, 2025- In Favour of Petitioner
- Citation Number : TS-309-HC(PAT)-2025-GST
High Court
HC: Quashes demand order passed without granting adjournments on medical grounds; Urges Department to show empathy
Apr 29, 2025- In Favour of Petitioner
- Citation Number : TS-311-HC(DEL)-2025-GST
High Court
HC: Notification No. 56/2023 extending deadline for issuing orders within statutory & Constitutional framework
Apr 29, 2025- In Favour of Respondent
- Citation Number : TS-310-HC(MAD)-2025-GST
High Court
HC: Appeal before Appellate Authority against registration-cancellation after 1 year not condonable
Apr 29, 2025- In Favour of Petitioner
- Citation Number : TS-308-HC(JHAR)-2025-GST
High Court
HC: Customer Support to Amazon Group Companies on "own account" not Intermediary Service: Quashes refund rejection
Apr 29, 2025- In Favour of Petitioner
- Citation Number : TS-927-HC(KAR)-2024-GST
High Court
HC: No discretion vested with Appellate-Authority for waiver of pre-deposit while filing appeal; Dismisses writ
Apr 28, 2025- In Favour of Respondent
- Citation Number : TS-307-HC(DEL)-2025-GST
High Court
HC: Tax payment by supplier ‘relevant factor’ for deciding recipient's ITC entitlement: Remits matter
Apr 28, 2025- In Favour of Petitioner
- Citation Number : TS-306-HC(CAL)-2025-GST
High Court
HC: Quashes order cancelling registration basis verification of Assessee’s GSTR-2A; Imposes cost on Revenue
Apr 25, 2025- In Favour of Petitioner
- Citation Number : TS-302-HC(MP)-2025-GST
High Court
HC: Restrains coercive action for recovery amid dispute on validity of time-extension Notifications
Apr 25, 2025- In Favour of Petitioner
- Citation Number : TS-301-HC(BOM)-2025-GST
High Court
HC: Blocking Electronic credit ledger on borrowed reasons, without pre-decisional hearing 'impermissible'
Apr 24, 2025- In Favour of Petitioner
- Citation Number : TS-290-HC(KAR)-2025-GST
High Court
HC: Directs to consider representation pertaining to rectification of ‘inadvertent mistake’ in GSTR-01
Apr 24, 2025- In Favour of Petitioner
- Citation Number : TS-300-HC(J&K)-2025-GST
High Court
HC: Orissa HC set to decide on validity of ‘consolidation of tax period’ into single notice
Apr 24, 2025- In Favour of Petitioner
- Citation Number : TS-299-HC(ORI)-2025-GST
High Court
HC: Taxpayer spurs on Amnesty Scheme for initial years of GST, gets interim-stay on penalty
Apr 24, 2025- In Favour of Petitioner
- Citation Number : TS-298-HC(ORI)-2025-GST