Rulings ( 5683 results )

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SC: Dismisses Revenue's SLP against quashing of ECrL negative blocking

May 21, 2025
  • In Favour of Petitioner
  • Citation Number : TS-418-SC-2025-GST
High Court

HC: Quashes negative blocking of ECrL, follows Best Crop decision

May 21, 2025
  • In Favour of Petitioner
  • Citation Number : TS-930-HC(DEL)-2024-GST
Supreme Court

SC: Dismisses SLP against HC ruling upholding penalty for return and tax payment default

May 21, 2025
  • In Favour of Respondent
  • Citation Number : TS-417-SC-2025-GST
High Court

HC: Citing fraction of cause of action at Indore, affirms territorial-jurisdiction over Bhopal authority’s order

May 21, 2025
  • In Favour of Respondent
  • Citation Number : TS-414-HC(MP)-2025-GST
Supreme Court

SC: Copy of SC order allowing use of Electronic Credit Ledger for payment of pre-deposit

May 21, 2025
  • In Favour of Petitioner
  • Citation Number : TS-415-SC-2025-GST
High Court

HC: Recovery from cash/credit ledger 4 days from appellate-order, prior to 3-months unsustainable

May 21, 2025
  • In Favour of Respondent
  • Citation Number : TS-413-HC(ALL)-2025-GST
High Court

HC: Computational accuracy not a prerequisite in SCN alleging floating of fake firms; Dismisses writ

May 21, 2025
  • In Favour of Petitioner
  • Citation Number : TS-412-HC(DEL)-2025-GST
High Court

HC: No GST on inter-unit transfer of machinery from Head Office

May 20, 2025
  • In Favour of Petitioner
  • Citation Number : TS-411-HC(ALL)-2025-GST
High Court

HC: Following Aberdare Technologies, issues notice to Revenue for rectification of returns

May 20, 2025
  • In Favour of Not Available
  • Citation Number : TS-410-HC(DEL)-2025-GST
High Court

HC: Revokes cancellation subject to assessee filing returns & paying demand post-processing of returns

May 20, 2025
  • In Favour of Petitioner
  • Citation Number : TS-409-HC(GUJ)-2025-GST
High Court

HC: Quashes order, noting DGGSTI had already closed matter on same invoices by non-existent supplier

May 20, 2025
  • In Favour of Petitioner
  • Citation Number : TS-408-HC(PAT)-2025-GST
High Court

HC: Grants bail in fake ITC case citing clean record, speedy trial rights

May 20, 2025
  • In Favour of Petitioner
  • Citation Number : TS-406-HC(P&H)-2025-GST
High Court

HC: Denies bail to 3 due to non-compliance with SC’s surrender condition

May 20, 2025
  • In Favour of Respondent
  • Citation Number : TS-404-HC(ALL)-2025-GST
High Court

HC: Quashes retroactive registration cancellation order for non-filing qua pendency of Assessee’s suo-moto cancellation application

May 20, 2025
  • In Favour of Petitioner
  • Citation Number : TS-389-HC(DEL)-2025-GST
High Court

HC: Single judge order fixing time-line in remand proceedings will not supplant the law on limitation

May 20, 2025
  • In Favour of Petitioner
  • Citation Number : TS-407-HC(ALL)-2025-GST
Authority for Advance Ruling

AAR: Sub-leasing/letting a part of multiplex not ‘transfer', attracts 18% as ‘construction service’

May 20, 2025
  • In Favour of Not Available
  • Citation Number : TS-405-AAR(WB)-2025-GST
High Court

HC: Recovery impermissible where taxpayer intends to appeal before GSTAT; Directs to recredit

May 20, 2025
  • In Favour of Petitioner
  • Citation Number : TS-403-HC(CAL)-2025-GST
High Court

HC: Laments Revenue’s 'personal hearing' fixation before reply filing date: Remands matter to SCN-stage

May 19, 2025
  • In Favour of Petitioner
  • Citation Number : TS-402-HC(UTT)-2025-GST
Supreme Court

SC: Dismisses Revenue’s SLP against HC judgment on ‘fusible interlining cloth’ classification

May 19, 2025
  • In Favour of Petitioner
  • Citation Number : TS-401-SC-2025-GST
Appellate Authority for Advance Ruling

AAAR: Classification of leasing properties alongside fit-outs hinges on actual use, remits matter

May 17, 2025
  • In Favour of Not Applicable
  • Citation Number : TS-400-AAAR(WB)-2025-GST