Rulings ( 5580 results )
High Court
HC: Grants opportunity to assail GST demand for excess ITC
Apr 24, 2025- In Favour of Petitioner
- Citation Number : TS-288-HC(DEL)-2025-GST
High Court
HC: No requirement under law to separately register for goods and service: Quashes refund rejection
Apr 24, 2025- In Favour of Petitioner
- Citation Number : TS-297-HC(AP)-2025-GST
High Court
HC: ‘Common-portal’, a designated computer-resource; Service of Notice complete upon uploading; Sets-aside ex-parte orders
Apr 24, 2025- In Favour of Petitioner
- Citation Number : TS-296-HC(MAD)-2025-GST
High Court
HC: Non-issuance of notice ‘technical infraction’, furnishing ‘well spelt-out’ audit report adequate compliance
Apr 24, 2025- In Favour of Respondent
- Citation Number : TS-295-HC(HP)-2025-GST
High Court
HC: Can't issue SCN to deceased person, seek recovery from legal representative; Interprets Sec. 93
Apr 23, 2025- In Favour of Petitioner
- Citation Number : TS-294-HC(ALL)-2025-GST
High Court
HC: Dismisses challenge to bank-attachment for DRC-07 non-issuance before passing order without filing appeal
Apr 23, 2025- In Favour of Petitioner
- Citation Number : TS-293-HC(TEL)-2025-GST
High Court
HC: Bombay HC's interim relief in order seeking GST recovery on assignment of leasehold-rights
Apr 23, 2025- In Favour of Petitioner
- Citation Number : TS-292-HC(BOM)-2025-GST
High Court
HC: Blocking Electronic credit ledger without independent reasons, impermissible
Apr 23, 2025- In Favour of Petitioner
- Citation Number : TS-291-HC(KAR)-2025-GST
High Court
HC: Serving of notice through common-portal a ‘proper-mode'; Differs with own view
Apr 23, 2025- In Favour of Respondent
- Citation Number : TS-287-HC(MAD)-2025-GST
High Court
HC: Grants interim-relief against demand premised on time-extension notifications
Apr 22, 2025- In Favour of Petitioner
- Citation Number : TS-286-HC(BOM)-2025-GST
High Court
HC: Legal representative of deceased not liable for GST dues after acquiring fresh registration
Apr 22, 2025- In Favour of Not Available
- Citation Number : TS-285-HC(JHAR)-2025-GST
High Court
HC: Relegates taxpayer to alternate remedy of appeal for assailing demand
Apr 22, 2025- In Favour of Petitioner
- Citation Number : TS-284-HC(PAT)-2025-GST
High Court
HC: Adjudicating Authority to consider advance rulings on roof mounted air conditioners classification
Apr 22, 2025- In Favour of Not Available
- Citation Number : TS-283-HC(DEL)-2025-GST
High Court
HC: Upholds RERA Tribunal's order permitting allottee to withdraw pre-deposited GST loss on flat-booking cancellation
Apr 22, 2025- In Favour of Respondent
- Citation Number : TS-282-HC(MAD)-2025-GST
High Court
HC: Quashes demand pertaining to IGST but remands for examining applicability of Rule 96B
Apr 22, 2025- In Favour of Petitioner
- Citation Number : TS-281-HC(ALL)-2025-GST
High Court
HC: Assessment order deemed withdrawn upon timely filing of GSTR-3B; technical glitch cannot override law
Apr 22, 2025- In Favour of Petitioner
- Citation Number : TS-280-HC(MAD)-2025-GST
High Court
HC: Quashes appellate and assessment order basis non-issuance of notice through ‘fair mode’
Apr 22, 2025- In Favour of Petitioner
- Citation Number : TS-279-HC(PAT)-2025-GST
High Court
HC: Quashes bank-attachment order recovering penalty noting deposit of tax-demand; Cites 'clear law'
Apr 21, 2025- In Favour of Petitioner
- Citation Number : TS-278-HC(AP)-2025-GST
High Court
HC: Quashes ‘substantial’ demand on Mentos, Alpenliebe confectioner qua rate; Directs to adjudicate afresh
Apr 21, 2025- In Favour of Petitioner
- Citation Number : TS-277-HC(DEL)-2025-GST
High Court
HC: Quashes deficiency memo rejecting refund sans prescribed procedure; Remands matter
Apr 21, 2025- In Favour of Petitioner
- Citation Number : TS-276-HC(GUJ)-2025-GST