Rulings ( 6129 results )

HC: Copy of the Madras HC judgment quashing time extension notification issued u/s-168A

  • In Favour of Petitioner
  • Citation Number : TS-616-HC(MAD)-2025-GST

SC: Dismisses Revenue’s SLP challenging refund of transitioned credit to Ford India; Imposes cost

  • In Favour of Respondent
  • Citation Number : TS-615-SC-2025-GST

HC: Grants refund of transitioned credit to Ford basis own judgments; Allows writ

  • In Favour of Petitioner
  • Citation Number : TS-936-HC(GUJ)-2024-GST

HC: Overlooking lapses in replying SCN on medical ground, grants chance to dispute wrongful ITC allegation

  • In Favour of Appellant
  • Citation Number : TS-614-HC(CAL)-2025-GST

HC: Quashes provisional attachment made without underlying order subject to retention of 10% in bank account

  • In Favour of Petitioner
  • Citation Number : TS-606-HC(BOM)-2025-GST

HC: Attachment to DRC-07 serves as evidence of return reconciliation, restores L&T’s rectification application

  • In Favour of Petitioner
  • Citation Number : TS-603-HC(DEL)-2025-GST

HC: Allows taxpayer to access portal, upon payment of late-fee from date of GSTIN restoration

  • In Favour of Petitioner
  • Citation Number : TS-613-HC(MAD)-2025-GST

HC: Confiscated goods pending consideration of appeal can be released if not sold

  • In Favour of Petitioner
  • Citation Number : TS-612-HC(KER)-2025-GST

HC: Quashes assessment where notices were served on email id not registered with GST portal

  • In Favour of Petitioner
  • Citation Number : TS-611-HC(PAT)-2025-GST

HC: Recording reasons "substitutes subjectivity with objectivity", applies to all administrative orders like registration-cancellation

  • In Favour of Petitioner
  • Citation Number : TS-610-HC(HP)-2025-GST

HC: Dismisses Consultant's writ challenging Rs. 285 crores penalty reckoning Section 122 (1A) from SCN date

  • In Favour of Respondent
  • Citation Number : TS-609-HC(DEL)-2025-GST

AAR: Medicines, consumables supplied to in-patient/out-patient treatment, exempt if ‘naturally bundled’ with healthcare services

  • In Favour of Applicant
  • Citation Number : TS-607-AAR(KER)-2025-GST

AAR: No GST on Peeled, Chopped and Packed Garlic, classifiable under CH 0703

  • In Favour of Applicant
  • Citation Number : TS-608-AAR(GUJ)-2025-GST

HC: Dept. of Home to reimburse GST to Hotelier on rentals paid for accomodating police-personnel

  • In Favour of Petitioner
  • Citation Number : TS-605-HC(J&K)-2025-GST

HC: Quashes negative blocking of electronic credit ledger

  • In Favour of Petitioner
  • Citation Number : TS-935-HC(DEL)-2024-GST

HC: Validating revised excise-return filed manually post GST, permits CENVAT-credit transition through TRAN-1

  • In Favour of Petitioner
  • Citation Number : TS-604-HC(BOM)-2025-GST

HC: Quashes appeal rejection for defying Court’s directive on excluding time spent for prosecution

  • In Favour of Petitioner
  • Citation Number : TS-602-HC(KAR)-2025-GST

HC: Criticises Revenue's “cut and paste" exercise; Quashes Rs. 70.5 cr demand citing Proper-Officer's non-application of mind

  • In Favour of Petitioner
  • Citation Number : TS-601-HC(BOM)-2025-GST

HC: Exposes Revenue’s blunder in calling HUL 'non- existing' entity; Quashes ITC denial

  • In Favour of Petitioner
  • Citation Number : TS-600-HC(MAD)-2025-GST

HC: Penalty for EWB delinquency unjustified when backed by all valid documents, and sans mens-rea

  • In Favour of Petitioner
  • Citation Number : TS-599-HC(HP)-2025-GST