Rulings ( 6130 results )
High Court
HC: Revokes GSTIN cancellation with a rider relating to utilization of unclaimed ITC
May 08, 2025- In Favour of Petitioner
- Citation Number : TS-345-HC(MAD)-2025-GST
High Court
HC: Disposes writ against ITC reversal intimation, treating it as pre-adjudication notice
May 07, 2025- In Favour of Respondent
- Citation Number : TS-344-HC(TRI)-2025-GST
High Court
HC: Quashes registration-cancellation of a singer but imposes compliance conditions and cost
May 07, 2025- In Favour of Petitioner
- Citation Number : TS-343-HC(GUJ)-2025-GST
High Court
HC: Dismisses writ over outward supply discrepancy sans material evidencing rectification of return
May 07, 2025- In Favour of Petitioner
- Citation Number : TS-342-HC(MAD)-2025-GST
High Court
HC: Quashes order basis proceedings initiated in the name of amalgamated non-existent company
May 07, 2025- In Favour of Petitioner
- Citation Number : TS-340-HC(MAD)-2025-GST
High Court
HC: Revokes registration-cancellation subject to payment of late fee without adjustment from ITC
May 07, 2025- In Favour of Petitioner
- Citation Number : TS-341-HC(MAD)-2025-GST
High Court
HC: 3 personal hearings ‘not a requirement’; Relegates to appeal remedy against penalty order
May 07, 2025- In Favour of Petitioner
- Citation Number : TS-339-HC(DEL)-2025-GST
High Court
HC: Grants relief to Mercedez from higher-compensation-cess interpreting ground clearance in laden-condition pre-amendment
May 06, 2025- In Favour of Petitioner
- Citation Number : TS-338-HC(BOM)-2025-GST
High Court
HC: Bombay HC’s relief to Builder challenging adjudication by ‘same’ auditing-officer, premised on time-extension Notification
May 06, 2025- In Favour of Petitioner
- Citation Number : TS-337-HC(BOM)-2025-GST
High Court
HC: Remands for fresh adjudication noting mere uploading of notice together with ‘Undeliverable’ returned post
May 06, 2025- In Favour of Petitioner
- Citation Number : TS-336-HC(MAD)-2025-GST
High Court
HC: Instead of uploading under ‘Additional Notices’ tab, directs to serve on email id, mobile number
May 06, 2025- In Favour of Petitioner
- Citation Number : TS-333-HC(DEL)-2025-GST
High Court
HC: Quashes ITC availment under wrong head; Applies ‘ECrL a wallet/fund’ analogy
May 06, 2025- In Favour of Petitioner
- Citation Number : TS-331-HC(KER)-2025-GST
High Court
HC: Condones delay in filing appeal noting uploading of notice under ‘Additional Notices’ tab
May 06, 2025- In Favour of Petitioner
- Citation Number : TS-335-HC(DEL)-2025-GST
High Court
HC: Relevant facts, basis of decision missing from final order; Remands for fresh adjudication
May 06, 2025- In Favour of Petitioner
- Citation Number : TS-334-HC(ALL)-2025-GST
High Court
HC: Construction services supplied in lieu of TDR prior to issuance of completion-certificate taxable
May 06, 2025- In Favour of Respondent
- Citation Number : TS-332-HC(PAT)-2025-GST
High Court
HC: Recovery made prior to expiry of statutory appeal filing period untenable; Directs refund
May 06, 2025- In Favour of Petitioner
- Citation Number : TS-328-HC(PAT)-2025-GST
High Court
HC: Directs re-adjudication of IDS-refund to yarn-manufacturer as per amended Rule 89(5); Relies on own judgment
May 06, 2025- In Favour of Petitioner
- Citation Number : TS-329-HC(GUJ)-2025-GST
High Court
HC: Sustains ECrL blocking by Jt Commr. on Asst. Commr. directions, citing sufficient adverse materials
May 06, 2025- In Favour of Respondent
- Citation Number : TS-330-HC(PAT)-2025-GST
High Court
HC: State cannot promise to hand out Centre’s share under Tax Reimbursement Scheme
May 03, 2025- In Favour of Petitioner
- Citation Number : TS-327-HC(GAUH)-2025-GST
High Court
HC: Citing lack of diligence in participating in adjudicatory-proceedings by GST accused, dismisses writ
May 02, 2025- In Favour of Petitioner
- Citation Number : TS-326-HC(DEL)-2025-GST