Rulings ( 6009 results )
High Court
HC: SCN based on annual-return restricted to relevant FY and not beyond; Quashes batching
Aug 18, 2025- In Favour of Petitioner
- Citation Number : TS-715-HC(MAD)-2025-GST
Supreme Court
SC: Copy of SC judgment invalidating renewal of lapsed provisional attachment order
Aug 16, 2025- In Favour of Appellant
- Citation Number : TS-714-SC-2025-GST
High Court
HC: No interim stay restraining State Authorities from proceeding against Timber trader
Aug 16, 2025- In Favour of Respondent
- Citation Number : TS-713-HC(CAL)-2025-GST
High Court
HC: Retention of pre-deposit in excess of 20% prior to expiry of appeal filing period illegal
Aug 16, 2025- In Favour of Petitioner
- Citation Number : TS-712-HC(CAL)-2025-GST
High Court
HC: Declines to entertain trader’s writ for non-responsiveness to notices, personal hearing
Aug 16, 2025- In Favour of Petitioner
- Citation Number : TS-709-HC(DEL)-2025-GST
High Court
HC: Dismisses pet bottle scrap buyer’s writ citing fake ITC claims, loading location mismatch
Aug 16, 2025- In Favour of Respondent
- Citation Number : TS-707-HC(JHAR)-2025-GST
High Court
HC: Revives Builder’s GST registration accepting financial crisis as genuine cause for GST default
Aug 16, 2025- In Favour of Petitioner
- Citation Number : TS-706-HC(MAD)-2025-GST
High Court
HC: GSTIN misuse common between DGGI and SGST proceedings; Revives writ solely for investigation
Aug 16, 2025- In Favour of Petitioner
- Citation Number : TS-705-HC(DEL)-2025-GST
Supreme Court
SC: Copy of SC-judgment holding Section 6(2)(b) as inapplicable to parallel summons, search-seizure proceedings
Aug 14, 2025- In Favour of Respondent
- Citation Number : TS-711-SC-2025-GST
High Court
HC: E-way Bill, invoice do not prove ownership cites criminal law precedence; Affirms seizure sale
Aug 14, 2025- In Favour of Not Available
- Citation Number : TS-710-HC(CAL)-2025-GST
High Court
HC: Summon issued post search distinct from proceedings under sections 73 or 74
Aug 14, 2025- In Favour of Respondent
- Citation Number : TS-708-HC(DEL)-2025-GST
High Court
HC: Principles of Natural Justice sine qua non when rectification-petition is decided adversely against Assessee
Aug 13, 2025- In Favour of Petitioner
- Citation Number : TS-704-HC(DEL)-2025-GST
GST Appellate Authority
GSTAT: Orders Subway Franchisee to deposit profiteered sum for pocketing GST rate cut benefit
Aug 13, 2025- In Favour of Appellant
- Citation Number : TS-703-GSTAT(DEL)-2025-GST
High Court
HC: Elucidating on ‘Entitlement’ vis-a-vis ‘entitled’ distinction, relegates taxpayer to Adjudicating-Authority challenging blocked-credit
Aug 11, 2025- In Favour of Petitioner
- Citation Number : TS-702-HC(ORI)-2025-GST
High Court
HC: Recognizing two‑tier interest liability on GST-Refund delays, grants interest at 6% construing Appellate-Order as Original-Order
Aug 11, 2025- In Favour of Petitioner
- Citation Number : TS-701-HC(BOM)-2025-GST
High Court
HC: Undue credit availment basis good-less invoices strikes at root of ITC facility; Dismisses writ
Aug 11, 2025- In Favour of Petitioner
- Citation Number : TS-700-HC(DEL)-2025-GST
High Court
HC: After GSTIN cancellation, taxpayers aren't obliged to check GST portal for notices
Aug 09, 2025- In Favour of Petitioner
- Citation Number : TS-691-HC(ALL)-2025-GST
High Court
HC: Disposes writ challenging vires of Section-16(4)- &-16(2) (c ) basis withdrawal and Section-16(5) insertion
Aug 09, 2025- In Favour of Petitioner
- Citation Number : TS-693-HC(MAD)-2025-GST
High Court
HC: Relegates Assessee to appellate authority citing ‘factual aspect’ of the dispute
Aug 09, 2025- In Favour of Petitioner
- Citation Number : TS-694-HC(MAD)-2025-GST
High Court
HC: Delhi HC sets aside ex parte GST order uploaded under ‘Additional Notice’ tab
Aug 09, 2025- In Favour of Petitioner
- Citation Number : TS-695-HC(DEL)-2025-GST