Rulings ( 6565 results )

HC: No relief in high value fraudulent transactions considering serious nature of allegations

  • In Favour of Respondent
  • Citation Number : TS-478-HC(DEL)-2025-GST

HC: Writ by manager of firm, allegedly an accomplice in ITC fraud not maintainable

  • In Favour of Respondent
  • Citation Number : TS-477-HC(DEL)-2025-GST

HC: Relegates Assessee to alternate remedy allegedly involved in circular trading; Dismisses writ

  • In Favour of Respondent
  • Citation Number : TS-476-HC(DEL)-2025-GST

HC: No waiver of pre-deposit where there is ITC fraud through good-less invoicing

  • In Favour of Respondent
  • Citation Number : TS-475-HC(DEL)-2025-GST

HC: Relegates taxpayer allegedly having connection with queen pin of ITC fraud to appeal-remedy

  • In Favour of Petitioner
  • Citation Number : TS-474-HC(DEL)-2025-GST

HC: Grants regular bail subject to furnishing bonds considering pendency of Magistrate’s trial

  • In Favour of Applicant
  • Citation Number : TS-473-HC(ALL)-2025-GST

HC: Directs FIR against Petitioners over fabricated evidences/SCNs; Suggest tighter checks by Advocates

  • In Favour of Respondent
  • Citation Number : TS-472-HC(DEL)-2025-GST

AAR: Barter of Silver Scrap for Ornaments a 'supply' under GST; E-Way Bill not mandatory

  • In Favour of Applicant
  • Citation Number : TS-471-AAR(TN)-2025-GST

AAR: ‘Proceedings’ also encompasses investigation, which may or may not lead to SCN; Rejects application

  • In Favour of Respondent
  • Citation Number : TS-470-AAR(TN)-2025-GST

HC: Directs Appellate Authority to reconsider Amazon’s export of data-hosting services de-jure subsequent orders

  • In Favour of Petitioner
  • Citation Number : TS-469-HC(DEL)-2025-GST

HC: Allows taxpayer to move application for regular registration under correct-form despite delay

  • In Favour of Petitioner
  • Citation Number : TS-468-HC(RAJ)-2025-GST

HC: Allahabad HC upholds Sec. 122 adjudication powers, rejects 'Criminal Court' trial plea

  • In Favour of Respondent
  • Citation Number : TS-467-HC(ALL)-2025-GST

HC: ‘Signature not verified’ stamp on digitally signed order merely a technical glitch: Dismisses review

  • In Favour of Respondent
  • Citation Number : TS-466-HC(DEL)-2025-GST

HC: Post-sales service provider gets an opportunity to appeal against registration cancellation order

  • In Favour of Petitioner
  • Citation Number : TS-465-HC(DEL)-2025-GST

HC: Dismisses assessee's plea of non-receipt of hearing notice, cites SCN & RUD issuance

  • In Favour of Respondent
  • Citation Number : TS-464-HC(DEL)-2025-GST

HC: Remands matter considering SCN was uploaded in Additional Notices Tab before it became visible

  • In Favour of Petitioner
  • Citation Number : TS-463-HC(DEL)-2025-GST

HC: Sets-aside demand on transfer of leasehold-rights from erstwhile partnership-firm to sole-proprietor

  • In Favour of Applicant
  • Citation Number : TS-462-HC(GUJ)-2025-GST

HC: Slams Assessing Authority for defying remand order instructions; Directs appropriate action by Pr. Secy.

  • In Favour of Petitioner
  • Citation Number : TS-461-HC(ALL)-2025-GST

HC: Declines provisional release of goods basis Assessee’s retraction on payment of taxes

  • In Favour of Respondent
  • Citation Number : TS-460-HC(DEL)-2025-GST

HC: Following its own decisions, grants refund due to IDS rejected relying on struck down circular

  • In Favour of Applicant
  • Citation Number : TS-459-HC(GUJ)-2025-GST