Rulings ( 5851 results )

AAR: Fees collected from medical employees taking LWA to discourage pre-mature exit, not taxable

  • In Favour of Applicant
  • Citation Number : TS-580-AAR(KER)-2025-GST

AAR: Cancellation of lease agreement executed during pre-GST period, not liable to GST

  • In Favour of Applicant
  • Citation Number : TS-579-AAR(KER)-2025-GST

HC: Service of notice for detention/confiscation via WhatsApp invalid; Remands matter

  • In Favour of Petitioner
  • Citation Number : TS-578-HC(KER)-2025-GST

HC: Quashes notice directly served to Bank-Manager; Allows taxpayer to prove no-dues payable vis-a- vis defaulter

  • In Favour of Petitioner
  • Citation Number : TS-577-HC(BOM)-2025-GST

HC: Quashes negative blocking of taxpayer’s Electronic Credit Ledger

  • In Favour of Petitioner
  • Citation Number : TS-934-HC(DEL)-2024-GST

HC: No fetter on GSTAT's Selection Committee right to de-novo evaluate candidature

  • In Favour of Respondent
  • Citation Number : TS-576-HC(ORI)-2025-GST

HC: Delayed E-way bill generation not a ground for detention

  • In Favour of Petitioner
  • Citation Number : TS-575-HC(ALL)-2025-GST

HC: Accepting genuine reason for return filing default, not filing timely revocation, appeal, allows conditional restoration

  • In Favour of Petitioner
  • Citation Number : TS-574-HC(MAD)-2025-GST

HC: Grants further opportunity to Assessee claiming ITC on account of non-traceable suppliers; Allows writ

  • In Favour of Petitioner
  • Citation Number : TS-573-HC(KER)-2025-GST

HC: Quashes order rejecting rectification application on account of violation of principles of natural justice

  • In Favour of Petitioner
  • Citation Number : TS-572-HC(MAD)-2025-GST

HC: Account Manager quitting no reason for not responding to notice, reminder notices

  • In Favour of Petitioner
  • Citation Number : TS-571-HC(MAD)-2025-GST

HC: Writ not maintainable for wrong entry in returns as B2C instead of B2B

  • In Favour of Petitioner
  • Citation Number : TS-570-HC(MAD)-2025-GST

HC: Confiscation, interception, inspection resting upon driver’s reply contrary to S.130

  • In Favour of Petitioner
  • Citation Number : TS-569-HC(UTT)-2025-GST

HC: Citing filed charge-sheet, custody period, health issues, grants bail

  • In Favour of Petitioner
  • Citation Number : TS-565-HC(RAJ)-2025-GST

HC: Basis its own judgment, quashes proceedings invoking on Rule- 96(10); Allows writ petition

  • In Favour of Petitioner
  • Citation Number : TS-564-HC(GUJ)-2025-GST

AAR: No separate registration for warehoused goods sold before DTA-clearance from Chennai FTWZ

  • In Favour of Applicant
  • Citation Number : TS-568-AAR(TN)-2025-GST

AAAR: School bus transportation services to students, staff not exempt; Upholds AAR

  • In Favour of Respondent
  • Citation Number : TS-567-AAAR(TN)-2025-GST

HC: Citing Revenue’s failure to communicate through registered-post, natural-justice violation, quashes registration cancellation

  • In Favour of Petitioner
  • Citation Number : TS-566-HC(PAT)-2025-GST

HC: Gillette India’s unresponsiveness due to multiple pan-India assessments excusable; Remands matter

  • In Favour of Petitioner
  • Citation Number : TS-563-HC(MAD)-2025-GST

HC: Absent contradiction, procedure followed under criminal code will not render GST trial otiose

  • In Favour of Respondent
  • Citation Number : TS-562-HC(HP)-2025-GST