Rulings ( 6415 results )
High Court
HC: Citing indolence in not availing GST Appeal Amnesty dismisses challenge to assessment
Jun 06, 2025- In Favour of Petitioner
- Citation Number : TS-933-HC(PAT)-2024-GST
High Court
HC: Absent constitution of Appellate-Tribunal, relegates Assessee back to first Appellate-Authority after condoning delay
Jun 06, 2025- In Favour of Petitioner
- Citation Number : TS-482-HC(CAL)-2025-GST
High Court
HC: Directs Lucknow Commissionerate to urgently investigate misuse of taxpayer’ PAN for obtaining registration
Jun 06, 2025- In Favour of Petitioner
- Citation Number : TS-486-HC(DEL)-2025-GST
High Court
HC: Summary of show cause notice cannot substitute statutory SCN under Section 73(1)
Jun 06, 2025- In Favour of Petitioner
- Citation Number : TS-485-HC(GAUH)-2025-GST
High Court
HC: Permits to file appeal against detention for establishing factum of ownership of goods
Jun 06, 2025- In Favour of Petitioner
- Citation Number : TS-484-HC(CAL)-2025-GST
High Court
HC: Dismisses Assessee’s writ challenging cancellation of registration citing alternative remedy
Jun 06, 2025- In Favour of Respondent
- Citation Number : TS-483-HC(DEL)-2025-GST
High Court
HC: No provision under GST for reserving judgment and delivering the same later
Jun 06, 2025- In Favour of Petitioner
- Citation Number : TS-481-HC(ALL)-2025-GST
High Court
HC: Multitiered Adjudication Process integral part of GST scheme, directs Assessee to file appeal
Jun 06, 2025- In Favour of Petitioner
- Citation Number : TS-480-HC(CAL)-2025-GST
High Court
HC: Housing Board cannot collect additional GST amount when home-buyer paid inclusive sum
Jun 05, 2025- In Favour of Petitioner
- Citation Number : TS-479-HC(MAD)-2025-GST
High Court
HC: Calling duplicate E-Way Bill generated a technical mistake, directs Assessee to appeal despite delay
Jun 05, 2025- In Favour of Petitioner
- Citation Number : TS-932-HC(MAD)-2024-GST
High Court
HC: No relief in high value fraudulent transactions considering serious nature of allegations
Jun 04, 2025- In Favour of Respondent
- Citation Number : TS-478-HC(DEL)-2025-GST
High Court
HC: Writ by manager of firm, allegedly an accomplice in ITC fraud not maintainable
Jun 04, 2025- In Favour of Respondent
- Citation Number : TS-477-HC(DEL)-2025-GST
High Court
HC: Relegates Assessee to alternate remedy allegedly involved in circular trading; Dismisses writ
Jun 04, 2025- In Favour of Respondent
- Citation Number : TS-476-HC(DEL)-2025-GST
High Court
HC: No waiver of pre-deposit where there is ITC fraud through good-less invoicing
Jun 04, 2025- In Favour of Respondent
- Citation Number : TS-475-HC(DEL)-2025-GST
High Court
HC: Relegates taxpayer allegedly having connection with queen pin of ITC fraud to appeal-remedy
Jun 04, 2025- In Favour of Petitioner
- Citation Number : TS-474-HC(DEL)-2025-GST
High Court
HC: Grants regular bail subject to furnishing bonds considering pendency of Magistrate’s trial
Jun 04, 2025- In Favour of Applicant
- Citation Number : TS-473-HC(ALL)-2025-GST
High Court
HC: Directs FIR against Petitioners over fabricated evidences/SCNs; Suggest tighter checks by Advocates
Jun 04, 2025- In Favour of Respondent
- Citation Number : TS-472-HC(DEL)-2025-GST
Authority for Advance Ruling
AAR: Barter of Silver Scrap for Ornaments a 'supply' under GST; E-Way Bill not mandatory
Jun 03, 2025- In Favour of Applicant
- Citation Number : TS-471-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: ‘Proceedings’ also encompasses investigation, which may or may not lead to SCN; Rejects application
Jun 03, 2025- In Favour of Respondent
- Citation Number : TS-470-AAR(TN)-2025-GST
High Court
HC: Directs Appellate Authority to reconsider Amazon’s export of data-hosting services de-jure subsequent orders
Jun 03, 2025- In Favour of Petitioner
- Citation Number : TS-469-HC(DEL)-2025-GST