Rulings ( 6011 results )
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
High Court
HC: Condones 288-day delay in GST appeal due to genuine reasons
Aug 09, 2025- In Favour of Petitioner
- Citation Number : TS-698-HC(MAD)-2025-GST
High Court
HC: Overturns assessment order issued just one day before scheduled personal hearing
Aug 09, 2025- In Favour of Petitioner
- Citation Number : TS-689-HC(MAD)-2025-GST
High Court
HC: Quashes final order passed one day past its limitation period
Aug 09, 2025- In Favour of Petitioner
- Citation Number : TS-690-HC(TEL)-2025-GST
High Court
HC: Quashes demand raised u/s-130 for excess stock detected during survey; Section-73/74 appropriate course
Aug 09, 2025- In Favour of Petitioner
- Citation Number : TS-688-HC(ALL)-2025-GST
High Court
HC: Declines Interference with Assessment on Deceased Proprietor’s Business; Permits Statutory Appeal
Aug 09, 2025- In Favour of Petitioner
- Citation Number : TS-684-HC(MAD)-2025-GST
Supreme Court
SC: Dismisses Revenue’s SLP against judgment allowing service-recipient under RCM to seek advance- ruling
Aug 08, 2025- In Favour of Respondent
- Citation Number : TS-699-SC-2025-GST
Appellate Authority for Advance Ruling
AAAR: Ruling is void due to non-disclosure of facts regarding misclassification-proceedings; Applies Section 104
Aug 07, 2025- In Favour of Appellant
- Citation Number : TS-697-AAAR(GUJ)-2025-GST
Appellate Authority for Advance Ruling
AAAR: ITC available on construction of concrete towers for manufacturing high voltage cables
Aug 07, 2025- In Favour of Appellant
- Citation Number : TS-696-AAAR(GUJ)-2025-GST
High Court
HC: Multiple notices qua same issue, period creates chaos; Quashes Goa's SCN, where DGGI took cognizance
Aug 06, 2025- In Favour of Petitioner
- Citation Number : TS-692-HC(BOM)-2025-GST
High Court
HC: No refund can be granted unless cancelled GST registration is restored
Aug 05, 2025- In Favour of Respondent
- Citation Number : TS-686-HC(DEL)-2025-GST
High Court
HC: Quashes show cause notice levying GST on assignment of leasehold rights
Aug 05, 2025- In Favour of Not Available
- Citation Number : TS-687-HC(GUJ)-2025-GST
Supreme Court
SC: 'GST on overseas OIDAR-services', relegates Petitioner to GST-council to ventilate grievances
Aug 05, 2025- In Favour of Petitioner
- Citation Number : TS-685-SC-2025-GST
High Court
HC: Bunching of SCN's for multiple years required to expose fraudulent ITC; Dismisses Assessee's writ
Aug 05, 2025- In Favour of Respondent
- Citation Number : TS-683-HC(DEL)-2025-GST
High Court
HC: Sets aside penalty-imposed for non-generation of Part-B of E-Way- Bill; Cites breach of natural justice
Aug 04, 2025- In Favour of Petitioner
- Citation Number : TS-682-HC(GUJ)-2025-GST
High Court
HC: Quashes attachment notice against dead person with restrictions on sale of property
Aug 04, 2025- In Favour of Petitioner
- Citation Number : TS-679-HC(BOM)-2025-GST
High Court
HC: Cannot escape penal consequences by moving GSTIN amendment application after detention
Aug 04, 2025- In Favour of Respondent
- Citation Number : TS-678-HC(ALL)-2025-GST
High Court
HC: Even belated replies to notices must be considered; Directs re-adjudication on merits
Aug 04, 2025- In Favour of Petitioner
- Citation Number : TS-676-HC(CAL)-2025-GST
High Court
HC: Quashes detention order premised solely on non-disclosure of purchase-document from unregistered dealer
Aug 04, 2025- In Favour of Petitioner
- Citation Number : TS-681-HC(KER)-2025-GST