Rulings ( 6415 results )
High Court
HC: Goods movement sine-qua-non for penatly imposition u/s 129; Orders vehicle release
May 28, 2025- In Favour of Petitioner
- Citation Number : TS-449-HC(MAD)-2025-GST
High Court
HC: Directs refund with interest on deposit mistakenly made in ECL citing delay in deficiency-memo issuance
May 28, 2025- In Favour of Petitioner
- Citation Number : TS-448-HC(DEL)-2025-GST
High Court
HC: Penalty, interest demand more than show cause notice contrary to S. 75(7)
May 28, 2025- In Favour of Petitioner
- Citation Number : TS-447-HC(ALL)-2025-GST
High Court
HC: Quashes recovery against Pharma firm’ proprietor, sine-qua-non to put legal representative to notice
May 28, 2025- In Favour of Petitioner
- Citation Number : TS-446-HC(ALL)-2025-GST
High Court
HC: Directs refund credit basis Revenue’s failure to issue deficiency memo within 15 days
May 28, 2025- In Favour of Petitioner
- Citation Number : TS-445-HC(DEL)-2025-GST
High Court
HC: Nexus Malls gets further interim-relief for 6 weeks subject to filing of appeal
May 28, 2025- In Favour of Petitioner
- Citation Number : TS-444-HC(KAR)-2025-GST
High Court
HC: Quashes demand sans hearing over ITC-enhancement, upon payment of certain GST dues
May 28, 2025- In Favour of Petitioner
- Citation Number : TS-443-HC(MAD)-2025-GST
High Court
HC: Considering error in filing GSTR-3B, allows rectification on par with GSTR-1
May 28, 2025- In Favour of Petitioner
- Citation Number : TS-432-HC(PAT)-2025-GST
High Court
HC: Disposes writ challenging time-extension notification by way of remand; Directs de-novo Assessment
May 28, 2025- In Favour of Not Available
- Citation Number : TS-428-HC(DEL)-2025-GST
High Court
HC: Quashes cryptic one-line registration cancellation order bereft of reasons; Allows writ
May 28, 2025- In Favour of Petitioner
- Citation Number : TS-427-HC(MP)-2025-GST
High Court
HC: 27-day delay not inordinate; Urges Appellate Authority to adopt liberal view
May 28, 2025- In Favour of Petitioner
- Citation Number : TS-423-HC(MAD)-2025-GST
High Court
HC: Relegating Assessee to alternate-remedy, elucidates legal distinction on writ ‘entertainability’ vs ‘maintainability’
May 27, 2025- In Favour of Respondent
- Citation Number : TS-442-HC(CHAT)-2025-GST
High Court
HC: Waives pre-deposit for appeal considering no doubt about Croma’s ITC entitlement
May 26, 2025- In Favour of Not Available
- Citation Number : TS-440-HC(DEL)-2025-GST
High Court
HC: Restriction imposed under Rule 36(4) not unconstitutional, allows legitimate/eligible ITC: Dismisses L&T’s writ
May 26, 2025- In Favour of Respondent
- Citation Number : TS-441-HC(MAD)-2025-GST
High Court
HC: Directs to adjudicate SCN independently without relying on audit report
May 26, 2025- In Favour of Not Available
- Citation Number : TS-931-HC(DEL)-2024-GST
High Court
HC: Allows ITC-refund of Cess paid on Coal utilized for goods exported upon IGST-payment
May 26, 2025- In Favour of Petitioner
- Citation Number : TS-439-HC(GUJ)-2025-GST
High Court
HC: Ex-parte GST order set aside for non-receipt of SCN; matter remanded
May 26, 2025- In Favour of Petitioner
- Citation Number : TS-435-HC(KAR)-2025-GST
High Court
HC: Karnataka HC remits order for fresh decision due to denial of hearing
May 26, 2025- In Favour of Petitioner
- Citation Number : TS-436-HC(KAR)-2025-GST
High Court
HC: Quashes ex-parte order basis non-service of SCN personally; Remands matter
May 26, 2025- In Favour of Petitioner
- Citation Number : TS-438-HC(KAR)-2025-GST
High Court
HC: Quashes cryptic order in template form and grants opportunity of hearing on merits
May 26, 2025- In Favour of Petitioner
- Citation Number : TS-437-HC(DEL)-2025-GST