Rulings ( 5861 results )
High Court
HC: Rectification application only for error apparent in original order; Remands back for fresh assessment
Jun 24, 2025- In Favour of Petitioner
- Citation Number : TS-549-HC(MAD)-2025-GST
High Court
HC: Appeal remedy is to be taken recourse to against assessment order not rectification-petition
Jun 24, 2025- In Favour of Petitioner
- Citation Number : TS-548-HC(MAD)-2025-GST
High Court
HC: Adjudication order uploaded on portal valid; Rejects signature related technicalities
Jun 23, 2025- In Favour of Applicant
- Citation Number : TS-552-HC(GUJ)-2025-GST
High Court
HC: Disposes Revenue’s challenge granting refund of cenvat-credit transitioned and reversed; Stays refund
Jun 23, 2025- In Favour of Petitioner
- Citation Number : TS-551-HC(BOM)-2025-GST
High Court
HC: Restricts pre-deposit for sweetmeat shop-cum-restaurant operator in ineligible ITC dispute, cites demand duplication
Jun 20, 2025- In Favour of Petitioner
- Citation Number : TS-546-HC(DEL)-2025-GST
High Court
HC: S.54(11) not operational standalone absent stay on order by Appellate-Authority sanctioning refund
Jun 20, 2025- In Favour of Petitioner
- Citation Number : TS-545-HC(DEL)-2025-GST
High Court
HC: Same adjudicatory authority to decide revocation application against GSTIN suspension retrospectively timely
Jun 20, 2025- In Favour of Petitioner
- Citation Number : TS-544-HC(DEL)-2025-GST
High Court
HC: Duplication of proceedings tantamount to ‘error apparent on the face-of-record’, amenable to rectification-proceedings
Jun 20, 2025- In Favour of Petitioner
- Citation Number : TS-543-HC(KER)-2025-GST
High Court
HC: Directs original-authority to issue individual orders for each year encompassed u/s 128A Amnesty Benefit
Jun 20, 2025- In Favour of Petitioner
- Citation Number : TS-547-HC(KAR)-2025-GST
High Court
HC: Denies bail citing conduct of accused using influence, power to flee-away from custody
Jun 19, 2025- In Favour of Respondent
- Citation Number : TS-542-HC(RAJ)-2025-GST
High Court
HC: Applying SC dicta on transit anticipatory bail, dismisses application by owner of non-existent firm
Jun 18, 2025- In Favour of Applicant
- Citation Number : TS-541-HC(ALL)-2025-GST
High Court
HC: Central registration no excuse for State Dept. for inaction against supplier not filing GSTR-1
Jun 18, 2025- In Favour of Petitioner
- Citation Number : TS-540-HC(JHAR)-2025-GST
High Court
HC: Sets aside tax demand for returns mismatch as Dept overlooked partial remittance via ECrL
Jun 18, 2025- In Favour of Petitioner
- Citation Number : TS-537-HC(MAD)-2025-GST
High Court
HC: Quashes assessment order issued against deceased assessee; Remands matter
Jun 18, 2025- In Favour of Petitioner
- Citation Number : TS-536-HC(MAD)-2025-GST
High Court
HC: Quashes order pursuant to SCN sent to previous address returned with ‘Addressee left’
Jun 18, 2025- In Favour of Petitioner
- Citation Number : TS-535-HC(MAD)-2025-GST
High Court
HC: Directs deposit of additional 15% towards pre-deposit for restoration of appeal dismissed on limitation
Jun 18, 2025- In Favour of Petitioner
- Citation Number : TS-534-HC(MAD)-2025-GST
High Court
HC: Considering ‘business slowdown’ a genuine reason for non-compliance, directs to restore GSTIN
Jun 18, 2025- In Favour of Petitioner
- Citation Number : TS-533-HC(MAD)-2025-GST
High Court
HC: Subject to additional 5% pre-deposit, condones 285-day appeal delay against ex parte summary order
Jun 18, 2025- In Favour of Petitioner
- Citation Number : TS-532-HC(MAD)-2025-GST
High Court
HC: Retrospective registration cancellation can’t invalidate ‘genuine’ ITC claim
Jun 18, 2025- In Favour of Petitioner
- Citation Number : TS-531-HC(HP)-2025-GST
Authority for Advance Ruling
AAR: GST applies on construction under JDA despite composite value registration for undivided land-building
Jun 17, 2025- In Favour of Respondent
- Citation Number : TS-539-AAR(TN)-2025-GST