Rulings ( 6129 results )
High Court
HC: No provision under GST for reserving judgment and delivering the same later
Jun 06, 2025- In Favour of Petitioner
- Citation Number : TS-481-HC(ALL)-2025-GST
High Court
HC: Multitiered Adjudication Process integral part of GST scheme, directs Assessee to file appeal
Jun 06, 2025- In Favour of Petitioner
- Citation Number : TS-480-HC(CAL)-2025-GST
High Court
HC: Housing Board cannot collect additional GST amount when home-buyer paid inclusive sum
Jun 05, 2025- In Favour of Petitioner
- Citation Number : TS-479-HC(MAD)-2025-GST
High Court
HC: Calling duplicate E-Way Bill generated a technical mistake, directs Assessee to appeal despite delay
Jun 05, 2025- In Favour of Petitioner
- Citation Number : TS-932-HC(MAD)-2024-GST
High Court
HC: No relief in high value fraudulent transactions considering serious nature of allegations
Jun 04, 2025- In Favour of Respondent
- Citation Number : TS-478-HC(DEL)-2025-GST
High Court
HC: Writ by manager of firm, allegedly an accomplice in ITC fraud not maintainable
Jun 04, 2025- In Favour of Respondent
- Citation Number : TS-477-HC(DEL)-2025-GST
High Court
HC: Relegates Assessee to alternate remedy allegedly involved in circular trading; Dismisses writ
Jun 04, 2025- In Favour of Respondent
- Citation Number : TS-476-HC(DEL)-2025-GST
High Court
HC: No waiver of pre-deposit where there is ITC fraud through good-less invoicing
Jun 04, 2025- In Favour of Respondent
- Citation Number : TS-475-HC(DEL)-2025-GST
High Court
HC: Relegates taxpayer allegedly having connection with queen pin of ITC fraud to appeal-remedy
Jun 04, 2025- In Favour of Petitioner
- Citation Number : TS-474-HC(DEL)-2025-GST
High Court
HC: Grants regular bail subject to furnishing bonds considering pendency of Magistrate’s trial
Jun 04, 2025- In Favour of Applicant
- Citation Number : TS-473-HC(ALL)-2025-GST
High Court
HC: Directs FIR against Petitioners over fabricated evidences/SCNs; Suggest tighter checks by Advocates
Jun 04, 2025- In Favour of Respondent
- Citation Number : TS-472-HC(DEL)-2025-GST
Authority for Advance Ruling
AAR: Barter of Silver Scrap for Ornaments a 'supply' under GST; E-Way Bill not mandatory
Jun 03, 2025- In Favour of Applicant
- Citation Number : TS-471-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: ‘Proceedings’ also encompasses investigation, which may or may not lead to SCN; Rejects application
Jun 03, 2025- In Favour of Respondent
- Citation Number : TS-470-AAR(TN)-2025-GST
High Court
HC: Directs Appellate Authority to reconsider Amazon’s export of data-hosting services de-jure subsequent orders
Jun 03, 2025- In Favour of Petitioner
- Citation Number : TS-469-HC(DEL)-2025-GST
High Court
HC: Allows taxpayer to move application for regular registration under correct-form despite delay
Jun 02, 2025- In Favour of Petitioner
- Citation Number : TS-468-HC(RAJ)-2025-GST
High Court
HC: Allahabad HC upholds Sec. 122 adjudication powers, rejects 'Criminal Court' trial plea
May 30, 2025- In Favour of Respondent
- Citation Number : TS-467-HC(ALL)-2025-GST
High Court
HC: ‘Signature not verified’ stamp on digitally signed order merely a technical glitch: Dismisses review
May 30, 2025- In Favour of Respondent
- Citation Number : TS-466-HC(DEL)-2025-GST
High Court
HC: Post-sales service provider gets an opportunity to appeal against registration cancellation order
May 30, 2025- In Favour of Petitioner
- Citation Number : TS-465-HC(DEL)-2025-GST
High Court
HC: Dismisses assessee's plea of non-receipt of hearing notice, cites SCN & RUD issuance
May 30, 2025- In Favour of Respondent
- Citation Number : TS-464-HC(DEL)-2025-GST
High Court
HC: Remands matter considering SCN was uploaded in Additional Notices Tab before it became visible
May 30, 2025- In Favour of Petitioner
- Citation Number : TS-463-HC(DEL)-2025-GST