Rulings ( 6561 results )

HC: Multiple notices qua same issue, period creates chaos; Quashes Goa's SCN, where DGGI took cognizance

  • In Favour of Petitioner
  • Citation Number : TS-692-HC(BOM)-2025-GST

HC: No refund can be granted unless cancelled GST registration is restored

  • In Favour of Respondent
  • Citation Number : TS-686-HC(DEL)-2025-GST

HC: Quashes show cause notice levying GST on assignment of leasehold rights

  • In Favour of Not Available
  • Citation Number : TS-687-HC(GUJ)-2025-GST

SC: 'GST on overseas OIDAR-services', relegates Petitioner to GST-council to ventilate grievances

  • In Favour of Petitioner
  • Citation Number : TS-685-SC-2025-GST

HC: Bunching of SCN's for multiple years required to expose fraudulent ITC; Dismisses Assessee's writ

  • In Favour of Respondent
  • Citation Number : TS-683-HC(DEL)-2025-GST

HC: Sets aside penalty-imposed for non-generation of Part-B of E-Way- Bill; Cites breach of natural justice

  • In Favour of Petitioner
  • Citation Number : TS-682-HC(GUJ)-2025-GST

HC: Quashes attachment notice against dead person with restrictions on sale of property

  • In Favour of Petitioner
  • Citation Number : TS-679-HC(BOM)-2025-GST

HC: Cannot escape penal consequences by moving GSTIN amendment application after detention

  • In Favour of Respondent
  • Citation Number : TS-678-HC(ALL)-2025-GST

HC: Even belated replies to notices must be considered; Directs re-adjudication on merits

  • In Favour of Petitioner
  • Citation Number : TS-676-HC(CAL)-2025-GST

HC: Quashes detention order premised solely on non-disclosure of purchase-document from unregistered dealer

  • In Favour of Petitioner
  • Citation Number : TS-681-HC(KER)-2025-GST

HC: Directs release of seized cash basis own judgment; Allows writ

  • In Favour of Petitioner
  • Citation Number : TS-762-HC(DEL)-2023-GST

HC: No vested rights on parties to challenge demand on JDA’s; Dismisses writ on maintainability

  • In Favour of Petitioner
  • Citation Number : TS-677-HC(BOM)-2025-GST

HC: Separate notices under sections 73 and 74 for same period valid, as grounds vary

  • In Favour of Petitioner
  • Citation Number : TS-675-HC(CAL)-2025-GST

HC: Adjudicating Authority to suo motu apply Notification extending limitation, before rejecting refund as time-barred

  • In Favour of Petitioner
  • Citation Number : TS-674-HC(BOM)-2025-GST

HC: Service through portal to a cancelled dealer not valid; Exempts Assessee from 25% pre-deposit

  • In Favour of Appellant
  • Citation Number : TS-673-HC(MAD)-2025-GST

HC: Rejects corresponding-date vis-à-vis corresponding-month analogy while reckoning 'three-months'; Upholds Limitation

  • In Favour of Petitioner
  • Citation Number : TS-672-HC(DEL)-2025-GST

HC: 60 days disbursal time for refunds ‘mandatory’; Quashes rejection orders on extraneous factors

  • In Favour of Not Available
  • Citation Number : TS-671-HC(CAL)-2025-GST

HC: Noting Assessee’s non-cooperation during adjudication, remands taxability issue of ‘green-coffee-bean’ to Appellate-Authority

  • In Favour of Petitioner
  • Citation Number : TS-670-HC(DEL)-2025-GST

HC: Following settled precedent, grants refund of Compensation-Cess against zero-rated-supplies effected on payment of IGST

  • In Favour of Petitioner
  • Citation Number : TS-669-HC(GUJ)-2025-GST