Rulings ( 6139 results )
High Court
HC: Stays proceedings in Builder's challenge to time-extension notifications considering lis pendency before SC
Mar 03, 2025- In Favour of Not Applicable
- Citation Number : TS-102-HC(BOM)-2025-GST
High Court
HC: Quashes 'un-signed' SCNs/final orders although uploaded on portal; Asserts imperativeness of authentication
Feb 28, 2025- In Favour of Petitioner
- Citation Number : TS-101-HC(TEL)-2025-GST
High Court
HC: Imposes cost for non-disclosure about dismissal of ‘similar nature’ petitions assailing demand
Feb 28, 2025- In Favour of Not Available
- Citation Number : TS-100-HC(ALL)-2025-GST
High Court
HC: Demand orders ‘not to be pursued’ until final adjudication
Feb 28, 2025- In Favour of Not Available
- Citation Number : TS-99-HC(SIK)-2025-GST
High Court
HC: Grants interim-stay on demand, hears petition filed after 10 months of uploading order
Feb 28, 2025- In Favour of Not Applicable
- Citation Number : TS-98-HC(KAR)-2025-GST
High Court
HC: Gauhati HC admits challenge to 16(2)(aa) of CGST Act
Feb 28, 2025- In Favour of Not Applicable
- Citation Number : TS-97-HC(GAUH)-2025-GST
High Court
HC: Restores cancelled registration due to ‘cryptic, non-speaking’ order
Feb 28, 2025- In Favour of Petitioner
- Citation Number : TS-749-HC(GUJ)-2022-GST
High Court
HC: GST registration cancellation resulting in restricting credit ‘arbitrary’ ‘disproportionate punishment’
Feb 28, 2025- In Favour of Petitioner
- Citation Number : TS-916-HC(HP)-2024-GST
Supreme Court
SC: Copy of judgment upholding constitutional validity of GST Arrest provisions
Feb 27, 2025- In Favour of Petitioner
- Citation Number : TS-96-SC-2025-GST
High Court
HC: Rule 36(4) derives power from Section 16, not 43A(4); Dismisses challenge to constitutional validity
Feb 26, 2025- In Favour of Not Available
- Citation Number : TS-95-HC(GAUH)-2025-GST
High Court
HC: Upholds Single Judge’s direction to pass separate orders for multiple-years consolidated in single-SCN
Feb 26, 2025- In Favour of Appellant
- Citation Number : TS-94-HC(KER)-2025-GST
High Court
HC: Refund-claim of GST paid on notice-pay recovery within limitation when computed from circular-date
Feb 26, 2025- In Favour of Respondent
- Citation Number : TS-93-HC(GUJ)-2025-GST
High Court
HC: Absent steps to challenge registration-cancellation, cannot allege procedural violation
Feb 25, 2025- In Favour of Respondent
- Citation Number : TS-92-HC(KER)-2025-GST
High Court
HC: ‘Notes’ for page navigation visible now, different tabs for notices, orders ‘confusing’
Feb 25, 2025- In Favour of Petitioner
- Citation Number : TS-91-HC(KER)-2025-GST
High Court
HC: Confiscation proceedings cannot be initiated over discrepancies found in survey; Quashes order
Feb 25, 2025- In Favour of Petitioner
- Citation Number : TS-90-HC(ALL)-2025-GST
High Court
HC: 12% concessional-rate on works undertaken for 'Rail Vikas Nigam'; Interprets 'Railway' liberally
Feb 25, 2025- In Favour of Petitioner
- Citation Number : TS-89-HC(MAD)-2025-GST
High Court
HC: Non-generation of DRC-03 challan ‘only technical’
Feb 21, 2025- In Favour of Petitioner
- Citation Number : TS-88-HC(MAD)-2025-GST
High Court
HC: Wrong shipping address ‘merely technical’ not warranting ‘adverse view’
Feb 21, 2025- In Favour of Petitioner
- Citation Number : TS-87-HC(ALL)-2025-GST
High Court
HC: Grants ‘one final’ opportunity to explain mismatch between GSTR-2A and GSTR-3B
Feb 21, 2025- In Favour of Petitioner
- Citation Number : TS-86-HC(MAD)-2025-GST
High Court
HC: Issues directions regarding part-payment of tax-dues and adjustment pertaining to return mismatch
Feb 21, 2025- In Favour of Not Available
- Citation Number : TS-85-HC(MAD)-2025-GST