Rulings ( 6415 results )
High Court
HC: Directs reconsideration of ITC benefit where claim was made before Nov’30, cites M. Trade Links
Jul 12, 2025- In Favour of Petitioner
- Citation Number : TS-622-HC(KER)-2025-GST
High Court
HC: Dismisses challenge to Section 16(2) phraseology; Directs to take recourse to appellate remedy
Jul 12, 2025- In Favour of Respondent
- Citation Number : TS-621-HC(KAR)-2025-GST
High Court
HC: Directs Appellate-Authority to consider Assessee’s appeal and pre-deposit waiver plea after rejection of exemption claim
Jul 12, 2025- In Favour of Petitioner
- Citation Number : TS-620-HC(DEL)-2025-GST
High Court
HC: Permits taxpayer to file for refund of penalty amount with interest
Jul 12, 2025- In Favour of Petitioner
- Citation Number : TS-619-HC(KER)-2025-GST
High Court
HC: Quashes assessment orders noting ‘overlap’ of tax period
Jul 12, 2025- In Favour of Petitioner
- Citation Number : TS-618-HC(MAD)-2025-GST
High Court
HC: Negates innocence of being cyber-fraud victim involving GST-number; Dismisses writ involving fake ITC
Jul 12, 2025- In Favour of Petitioner
- Citation Number : TS-617-HC(PAT)-2025-GST
High Court
HC: Copy of the Madras HC judgment quashing time extension notification issued u/s-168A
Jul 11, 2025- In Favour of Petitioner
- Citation Number : TS-616-HC(MAD)-2025-GST
Supreme Court
SC: Dismisses Revenue’s SLP challenging refund of transitioned credit to Ford India; Imposes cost
Jul 10, 2025- In Favour of Respondent
- Citation Number : TS-615-SC-2025-GST
High Court
HC: Grants refund of transitioned credit to Ford basis own judgments; Allows writ
Jul 10, 2025- In Favour of Petitioner
- Citation Number : TS-936-HC(GUJ)-2024-GST
High Court
HC: Overlooking lapses in replying SCN on medical ground, grants chance to dispute wrongful ITC allegation
Jul 10, 2025- In Favour of Appellant
- Citation Number : TS-614-HC(CAL)-2025-GST
High Court
HC: Quashes provisional attachment made without underlying order subject to retention of 10% in bank account
Jul 10, 2025- In Favour of Petitioner
- Citation Number : TS-606-HC(BOM)-2025-GST
High Court
HC: Attachment to DRC-07 serves as evidence of return reconciliation, restores L&T’s rectification application
Jul 10, 2025- In Favour of Petitioner
- Citation Number : TS-603-HC(DEL)-2025-GST
High Court
HC: Allows taxpayer to access portal, upon payment of late-fee from date of GSTIN restoration
Jul 10, 2025- In Favour of Petitioner
- Citation Number : TS-613-HC(MAD)-2025-GST
High Court
HC: Confiscated goods pending consideration of appeal can be released if not sold
Jul 10, 2025- In Favour of Petitioner
- Citation Number : TS-612-HC(KER)-2025-GST
High Court
HC: Quashes assessment where notices were served on email id not registered with GST portal
Jul 10, 2025- In Favour of Petitioner
- Citation Number : TS-611-HC(PAT)-2025-GST
High Court
HC: Recording reasons "substitutes subjectivity with objectivity", applies to all administrative orders like registration-cancellation
Jul 10, 2025- In Favour of Petitioner
- Citation Number : TS-610-HC(HP)-2025-GST
High Court
HC: Dismisses Consultant's writ challenging Rs. 285 crores penalty reckoning Section 122 (1A) from SCN date
Jul 10, 2025- In Favour of Respondent
- Citation Number : TS-609-HC(DEL)-2025-GST
Authority for Advance Ruling
AAR: Medicines, consumables supplied to in-patient/out-patient treatment, exempt if ‘naturally bundled’ with healthcare services
Jul 09, 2025- In Favour of Applicant
- Citation Number : TS-607-AAR(KER)-2025-GST
Authority for Advance Ruling
AAR: No GST on Peeled, Chopped and Packed Garlic, classifiable under CH 0703
Jul 09, 2025- In Favour of Applicant
- Citation Number : TS-608-AAR(GUJ)-2025-GST
High Court
HC: Dept. of Home to reimburse GST to Hotelier on rentals paid for accomodating police-personnel
Jul 09, 2025- In Favour of Petitioner
- Citation Number : TS-605-HC(J&K)-2025-GST