Rulings ( 6129 results )
High Court
HC: Quashes demand sans hearing over ITC-enhancement, upon payment of certain GST dues
May 28, 2025- In Favour of Petitioner
- Citation Number : TS-443-HC(MAD)-2025-GST
High Court
HC: Considering error in filing GSTR-3B, allows rectification on par with GSTR-1
May 28, 2025- In Favour of Petitioner
- Citation Number : TS-432-HC(PAT)-2025-GST
High Court
HC: Disposes writ challenging time-extension notification by way of remand; Directs de-novo Assessment
May 28, 2025- In Favour of Not Available
- Citation Number : TS-428-HC(DEL)-2025-GST
High Court
HC: Quashes cryptic one-line registration cancellation order bereft of reasons; Allows writ
May 28, 2025- In Favour of Petitioner
- Citation Number : TS-427-HC(MP)-2025-GST
High Court
HC: 27-day delay not inordinate; Urges Appellate Authority to adopt liberal view
May 28, 2025- In Favour of Petitioner
- Citation Number : TS-423-HC(MAD)-2025-GST
High Court
HC: Relegating Assessee to alternate-remedy, elucidates legal distinction on writ ‘entertainability’ vs ‘maintainability’
May 27, 2025- In Favour of Respondent
- Citation Number : TS-442-HC(CHAT)-2025-GST
High Court
HC: Waives pre-deposit for appeal considering no doubt about Croma’s ITC entitlement
May 26, 2025- In Favour of Not Available
- Citation Number : TS-440-HC(DEL)-2025-GST
High Court
HC: Restriction imposed under Rule 36(4) not unconstitutional, allows legitimate/eligible ITC: Dismisses L&T’s writ
May 26, 2025- In Favour of Respondent
- Citation Number : TS-441-HC(MAD)-2025-GST
High Court
HC: Directs to adjudicate SCN independently without relying on audit report
May 26, 2025- In Favour of Not Available
- Citation Number : TS-931-HC(DEL)-2024-GST
High Court
HC: Allows ITC-refund of Cess paid on Coal utilized for goods exported upon IGST-payment
May 26, 2025- In Favour of Petitioner
- Citation Number : TS-439-HC(GUJ)-2025-GST
High Court
HC: Ex-parte GST order set aside for non-receipt of SCN; matter remanded
May 26, 2025- In Favour of Petitioner
- Citation Number : TS-435-HC(KAR)-2025-GST
High Court
HC: Karnataka HC remits order for fresh decision due to denial of hearing
May 26, 2025- In Favour of Petitioner
- Citation Number : TS-436-HC(KAR)-2025-GST
High Court
HC: Quashes ex-parte order basis non-service of SCN personally; Remands matter
May 26, 2025- In Favour of Petitioner
- Citation Number : TS-438-HC(KAR)-2025-GST
High Court
HC: Quashes cryptic order in template form and grants opportunity of hearing on merits
May 26, 2025- In Favour of Petitioner
- Citation Number : TS-437-HC(DEL)-2025-GST
High Court
HC: Grants time to respond noting issuance of notice before revamp of GST portal
May 26, 2025- In Favour of Petitioner
- Citation Number : TS-434-HC(DEL)-2025-GST
Supreme Court
SC: Disposes off assessee’s plea over non-grant of cross-examination in GST evasion case
May 23, 2025- In Favour of Not Applicable
- Citation Number : TS-422-SC-2025-GST
High Court
HC: Sets aside Single Judge order denying Glenmark’s BSS refund; Directs reconsideration based on month-wise computation
May 23, 2025- In Favour of Appellant
- Citation Number : TS-433-HC(SIK)-2025-GST
Supreme Court
SC: Affirming prospective Rule 89(4) applicability, remands matter to HC for determining Circular legality
May 23, 2025- In Favour of Not Available
- Citation Number : TS-431-SC-2025-GST
High Court
HC: Deposit of demand towards interest amount in 48 monthly installments not statutorily permissible
May 23, 2025- In Favour of Respondent
- Citation Number : TS-425-HC(GAUH)-2025-GST
Authority for Advance Ruling
AAR: Pure services in relation to Jal Jeevan Mission exempt; Composite supplies with goods exceeding 25% taxable
May 23, 2025- In Favour of Applicant
- Citation Number : TS-430-AAR(WB)-2025-GST