Rulings ( 6565 results )

HC: Delayed E-way bill generation not a ground for detention

  • In Favour of Petitioner
  • Citation Number : TS-575-HC(ALL)-2025-GST

HC: Accepting genuine reason for return filing default, not filing timely revocation, appeal, allows conditional restoration

  • In Favour of Petitioner
  • Citation Number : TS-574-HC(MAD)-2025-GST

HC: Grants further opportunity to Assessee claiming ITC on account of non-traceable suppliers; Allows writ

  • In Favour of Petitioner
  • Citation Number : TS-573-HC(KER)-2025-GST

HC: Quashes order rejecting rectification application on account of violation of principles of natural justice

  • In Favour of Petitioner
  • Citation Number : TS-572-HC(MAD)-2025-GST

HC: Account Manager quitting no reason for not responding to notice, reminder notices

  • In Favour of Petitioner
  • Citation Number : TS-571-HC(MAD)-2025-GST

HC: Writ not maintainable for wrong entry in returns as B2C instead of B2B

  • In Favour of Petitioner
  • Citation Number : TS-570-HC(MAD)-2025-GST

HC: Confiscation, interception, inspection resting upon driver’s reply contrary to S.130

  • In Favour of Petitioner
  • Citation Number : TS-569-HC(UTT)-2025-GST

HC: Citing filed charge-sheet, custody period, health issues, grants bail

  • In Favour of Petitioner
  • Citation Number : TS-565-HC(RAJ)-2025-GST

HC: Basis its own judgment, quashes proceedings invoking on Rule- 96(10); Allows writ petition

  • In Favour of Petitioner
  • Citation Number : TS-564-HC(GUJ)-2025-GST

AAR: No separate registration for warehoused goods sold before DTA-clearance from Chennai FTWZ

  • In Favour of Applicant
  • Citation Number : TS-568-AAR(TN)-2025-GST

AAAR: School bus transportation services to students, staff not exempt; Upholds AAR

  • In Favour of Respondent
  • Citation Number : TS-567-AAAR(TN)-2025-GST

HC: Citing Revenue’s failure to communicate through registered-post, natural-justice violation, quashes registration cancellation

  • In Favour of Petitioner
  • Citation Number : TS-566-HC(PAT)-2025-GST

HC: Gillette India’s unresponsiveness due to multiple pan-India assessments excusable; Remands matter

  • In Favour of Petitioner
  • Citation Number : TS-563-HC(MAD)-2025-GST

HC: Absent contradiction, procedure followed under criminal code will not render GST trial otiose

  • In Favour of Respondent
  • Citation Number : TS-562-HC(HP)-2025-GST

HC: Limitation computable from conciliation agreement date crystallising excess-tax quantum; Quashes DMRC’s refund rejection

  • In Favour of Petitioner
  • Citation Number : TS-561-HC(DEL)-2025-GST

HC: Goods mismatch in tax invoice and transport a clerical error; Quashes confiscation

  • In Favour of Petitioner
  • Citation Number : TS-560-HC(KAR)-2025-GST

SC: Dismisses SLP by DGGI on negative blocking of Electronic Credit Ledger

  • In Favour of Petitioner
  • Citation Number : TS-559-SC-2025-GST

HC: Revenue-neutrality renders tax-appeal nugatory, sustains relief to duty-free-shop operator for period prior to April-2021

  • In Favour of Appellant
  • Citation Number : TS-558-HC(MAD)-2025-GST

SC: Deprecates Accused's practice of bypassing bail condition by first agreeing to deposit, then backtracking

  • In Favour of Respondent
  • Citation Number : TS-557-SC-2025-GST

HC: Service of notice, order by portal a sufficient compliance; Remands matter

  • In Favour of Respondent
  • Citation Number : TS-556-HC(CAL)-2025-GST