Rulings ( 6130 results )

HC: Quashes order rejecting IDS refund to edible oil manufacturer invoking Circular; Relies on own ruling

  • In Favour of Petitioner
  • Citation Number : TS-325-HC(GUJ)-2025-GST

HC: Declines to transfer investigation from one officer to another citing absence of 'exceptional circumstance'

  • In Favour of Respondent
  • Citation Number : TS-324-HC(KER)-2025-GST

HC: Tampering of official records a ‘serious misconduct’, seizure ‘invalid’; Quashes demand

  • In Favour of Petitioner
  • Citation Number : TS-323-HC(PAT)-2025-GST

SC: Reiterates 'bail is norm' absent extraordinary circumstances; Grants bail in fake ITC case

  • In Favour of Petitioner
  • Citation Number : TS-322-SC-2025-GST

HC: Denies bail in ITC fraud case, signals hard stance against economic crimes

  • In Favour of Appellant
  • Citation Number : TS-321-HC(RAJ)-2025-GST

SC: Quashes IDS refund rejection and allows appeal by electric three-wheeler manufacturer

  • In Favour of Petitioner
  • Citation Number : TS-319-SC-2025-GST

HC: Absent saving clause, all proceedings/orders initiated for Rule 96(10) violation terminate post-omission

  • In Favour of Petitioner
  • Citation Number : TS-320-HC(UTT)-2025-GST

HC: Directs Revenue to create mechanism enabling 'non-taxable person' to file appeal through portal

  • In Favour of Petitioner
  • Citation Number : TS-318-HC(DEL)-2025-GST

HC: Assessment order in step with timeline extension Notification ‘within limitation’: Dismisses challenge

  • In Favour of Not Available
  • Citation Number : TS-317-HC(ALL)-2025-GST

HC: Quashes ex-parte registration cancellation order

  • In Favour of Not Available
  • Citation Number : TS-928-HC(ALL)-2024-GST

HC: Penalty not to be imposed when ITC not utilized

  • In Favour of Petitioner
  • Citation Number : TS-316-HC(MAD)-2025-GST

HC: Cannot somersault over description of goods after physical verification; Quashes demand

  • In Favour of Petitioner
  • Citation Number : TS-315-HC(ALL)-2025-GST

HC: Grants bail to undertrial in matter involving creation of 21 fake supplier firms

  • In Favour of Applicant
  • Citation Number : TS-314-HC(ALL)-2025-GST

HC: Considering bona fide reasons, allows Assessee to submit documents supporting refund-claim post-rejection

  • In Favour of Petitioner
  • Citation Number : TS-304-HC(KAR)-2025-GST

HC: Rejecting appeal filed on last date of extendable/condonable limitation period ‘erroneous’

  • In Favour of Petitioner
  • Citation Number : TS-303-HC(KAR)-2025-GST

HC: Once NCLT clears resolution plan cannot create subsequent GST dues

  • In Favour of Petitioner
  • Citation Number : TS-313-HC(ALL)-2025-GST

HC: Rules on non-disclosure of evasion report; Grants interim-stay on adjudication order

  • In Favour of Petitioner
  • Citation Number : TS-312-HC(ORI)-2025-GST

HC: Dismisses writ invoking grounds of cross-empowerment basis Assessee’s failure to respond or appear for personal-hearing

  • In Favour of Petitioner
  • Citation Number : TS-309-HC(PAT)-2025-GST

HC: Quashes demand order passed without granting adjournments on medical grounds; Urges Department to show empathy

  • In Favour of Petitioner
  • Citation Number : TS-311-HC(DEL)-2025-GST

HC: Notification No. 56/2023 extending deadline for issuing orders within statutory & Constitutional framework

  • In Favour of Respondent
  • Citation Number : TS-310-HC(MAD)-2025-GST