Rulings ( 6123 results )
High Court
HC: Appeal filing alongside provisional attachment orders renders attaching bank accounts ineffective
Sep 12, 2025- In Favour of Petitioner
- Citation Number : TS-789-HC(DEL)-2025-GST
High Court
HC: Directs refund with interest wrongly adjusted against cancelled demand
Sep 12, 2025- In Favour of Petitioner
- Citation Number : TS-781-HC(DEL)-2025-GST
High Court
HC: Bombay HC allows challenge to adjudication orders without insisting on appellate remedy
Sep 12, 2025- In Favour of Petitioner
- Citation Number : TS-780-HC(BOM)-2025-GST
High Court
HC: Relegates taxpayer to appeal remedy in detention of arecanuts noting disputed facts
Sep 12, 2025- In Favour of Respondent
- Citation Number : TS-779-HC(CAL)-2025-GST
High Court
HC: Copy of Bombay HC judgment quashing SCNs/orders based on omitted Rules 89(4B) and 96(10)
Sep 11, 2025- In Favour of Petitioner
- Citation Number : TS-788-HC(BOM)-2025-GST
GST Appellate Tribunal
GSTAT: Directs P&G to deposit profiteered amount on sanitary-pads; Disallows 18% interest citing Rule-133(3)(c ) prospectivity
Sep 11, 2025- In Favour of Appellant
- Citation Number : TS-786-GSTAT(DEL)-2025-GST
High Court
HC: Order without DIN remains effective unless declared void by competent court; Dismisses writ
Sep 11, 2025- In Favour of Respondent
- Citation Number : TS-787-HC(AP)-2025-GST
High Court
HC: Allows Flipkart cash-refund of pre-deposit paid in part cash, part ITC; Stresses Section-142 scope
Sep 11, 2025- In Favour of Petitioner
- Citation Number : TS-785-HC(KAR)-2025-GST
High Court
HC: Upholding consistent exporter status for IDP-Education-India, rejects Revenue’s ‘intermediary’ claim; Directs refund
Sep 11, 2025- In Favour of Petitioner
- Citation Number : TS-784-HC(RAJ)-2025-GST
GST Appellate Tribunal
GSTAT: Inflationary pricing during COVID not a valid defence; Directs Hotel-Babylon to pay profiteered amount
Sep 11, 2025- In Favour of Respondent
- Citation Number : TS-774-GSTAT(DEL)-2025-GST
High Court
HC: Section 107 does not permit attaching/restraining funds after pre-deposit payment; Directs refund
Sep 10, 2025- In Favour of Not Available
- Citation Number : TS-783-HC(AP)-2025-GST
Supreme Court
SC: Denial of adjournments, illegible RUDs supply, not natural justice violation; Dismisses SLP, upholds HC
Sep 10, 2025- In Favour of Petitioner
- Citation Number : TS-782-SC-2025-GST
High Court
HC: Denial of cross-examination in adjudication vitiates proceedings; Grants relief to JSW Steel
Sep 09, 2025- In Favour of Petitioner
- Citation Number : TS-778-HC(KAR)-2025-GST
Supreme Court
SC: Section 130 proceedings post-stock discrepancy found during survey invalid; Dismisses Revenue’s SLP
Sep 09, 2025- In Favour of Petitioner
- Citation Number : TS-777-SC-2025-GST
High Court
HC: Sections 73/74 proceedings post-Stock discrepancy during survey valid, instead of section 130 proceedings
Sep 09, 2025- In Favour of Petitioner
- Citation Number : TS-776-HC(ALL)-2025-GST
High Court
HC: Grants relief to Kurlon, quashes order over SCN only uploaded on portal; Directs remand
Sep 08, 2025- In Favour of Petitioner
- Citation Number : TS-775-HC(DEL)-2025-GST
High Court
HC: No GST liability on JDA when Developer becomes property owner upon conveyance; Directs refund
Sep 08, 2025- In Favour of Petitioner
- Citation Number : TS-773-HC(BOM)-2025-GST
High Court
HC: Granting refund on account of business closure tantamount to rewriting statute, impermissible
Sep 08, 2025- In Favour of Appellant
- Citation Number : TS-772-HC(SIK)-2025-GST
High Court
HC: Quashes Rs. 37 cr demand on Instakart over bunching of SCN/order; Allows fresh FY-wise proceedings
Sep 05, 2025- In Favour of Petitioner
- Citation Number : TS-769-HC(MAD)-2025-GST
High Court
HC: Affiliation and related university fees, educational activities neither “Business” nor “Supply” under GST; Quashes demand
Sep 05, 2025- In Favour of Petitioner
- Citation Number : TS-770-HC(KAR)-2025-GST