Rulings ( 6012 results )

HC: GST registration to be revoked as delayed invoice approval caused late return-filing

  • In Favour of Petitioner
  • Citation Number : TS-659-HC(MAD)-2025-GST

HC: Directs to revoke GSTIN within 25 days noting payment of GST dues

  • In Favour of Petitioner
  • Citation Number : TS-658-HC(GAUH)-2025-GST

HC: Flouting of bail consent order for the second time leads to bail denial

  • In Favour of Applicant
  • Citation Number : TS-657-HC(ALL)-2025-GST

HC: Cross-examining witnesses ensures natural justice, refers to Evidence Act, SC dicta

  • In Favour of Petitioner
  • Citation Number : TS-656-HC(MP)-2025-GST

HC: Quashes penalty for mentioning incorrect place of shipment in EWB owing to technical error

  • In Favour of Petitioner
  • Citation Number : TS-654-HC(ALL)-2025-GST

SC: Final adjudication order a substantive safeguard, not mere formality, ensures right to appeal

  • In Favour of Petitioner
  • Citation Number : TS-653-SC-2025-GST

HC: Assessee’s inadvertence to offset surplus credit against tax-demand is not suppression; Remands matter

  • In Favour of Petitioner
  • Citation Number : TS-652-HC(GUJ)-2025-GST

SC: Dismisses Revenue's SLP on classification of flavoured milk; Cites earlier order

  • In Favour of Petitioner
  • Citation Number : TS-651-SC-2025-GST

HC: Flavoured milk classifiable under GST Tariff Heading 0402 9990, attracts 5%

  • In Favour of Petitioner
  • Citation Number : TS-650-HC(AP)-2025-GST

SC: Dismisses Revenue's SLP challenging HC judgment quashing demand on CERC/DERC's license fee

  • In Favour of Petitioner
  • Citation Number : TS-649-SC-2025-GST

HC: Non-generation of Part B of E-way Bill not 'minor mistake'; Upholds penalty

  • In Favour of Petitioner
  • Citation Number : TS-648-HC(MP)-2025-GST

HC: Quashes IGST on expat salary; Secondment by Alstom Transport India not ‘manpower services’

  • In Favour of Petitioner
  • Citation Number : TS-647-HC(KAR)-2025-GST

SC: Dismisses Revenue’s SLP challenging grant of IDS refund as per modified formula

  • In Favour of Petitioner
  • Citation Number : TS-646-SC-2025-GST

HC: Decrying authorities’ inaction, quashes attachment noting identity theft; Directs Aadhar/PAN details deletion

  • In Favour of Petitioner
  • Citation Number : TS-645-HC(BOM)-2025-GST

HC: Bunching of show-cause-notices for multiple years frustrates limitation, amounts to jurisdictional overreach

  • In Favour of Petitioner
  • Citation Number : TS-644-HC(MAD)-2025-GST

HC: Assessee precluded from cross-examining officers issuing summons and arrest-memo; Dismisses writ

  • In Favour of Petitioner
  • Citation Number : TS-643-HC(GUJ)-2025-GST

HC: SCN issued for non-filing of returns subsequent to date of cancellation of provisional-registration untenable

  • In Favour of Petitioner
  • Citation Number : TS-642-HC(DEL)-2025-GST

HC: Quashes appeal dismissal for non-appearance on very first day of admission

  • In Favour of Petitioner
  • Citation Number : TS-641-HC(KAR)-2025-GST

HC: Basis Assessee’s pre-deposit in terms of circular, quashes recovery notice absent tribunal

  • In Favour of Petitioner
  • Citation Number : TS-634-HC(DEL)-2025-GST

HC: Sets-aside order basis proceedings concluded absent issuance of ASMT-10 and DRC-01A; Remands matter

  • In Favour of Petitioner
  • Citation Number : TS-633-HC(HP)-2025-GST