Rulings ( 6565 results )
High Court
HC: Imposes cost of Rs. 1L on Department for non-consideration of rectified returns before adjudication
May 30, 2025- In Favour of Petitioner
- Citation Number : TS-458-HC(GUJ)-2025-GST
Authority for Advance Ruling
AAR: Unregistered entity supplying Goods carriage on hire to GTA, eligible to claim ‘Nil’ tax rate
May 30, 2025- In Favour of Applicant
- Citation Number : TS-457-AAR(TN)-2025-GST
Authority for Advance Ruling
AAR: GST leviable on ‘frozen meat' supplied to hotels without ‘Not for Retail Sale’ label
May 30, 2025- In Favour of Applicant
- Citation Number : TS-456-AAR(TN)-2025-GST
High Court
HC: Absent appeal by Revenue against Appellate Authority's order, directs ITC refund with interest
May 29, 2025- In Favour of Petitioner
- Citation Number : TS-455-HC(DEL)-2025-GST
High Court
HC: Stays presumptuous order freezing ITC account sans show cause notice
May 29, 2025- In Favour of Petitioner
- Citation Number : TS-454-HC(UTT)-2025-GST
High Court
HC: Directs fresh adjudication due to non-service of notice on firm obtaining refund
May 29, 2025- In Favour of Petitioner
- Citation Number : TS-453-HC(MP)-2025-GST
High Court
HC: Writ not invokable for serious ITC frauds involving network of 160 fake firms
May 29, 2025- In Favour of Petitioner
- Citation Number : TS-452-HC(DEL)-2025-GST
High Court
HC: Explains framework for 6%/ 9% interest on refund delayed for deficiency-memo non-issuance
May 29, 2025- In Favour of Petitioner
- Citation Number : TS-451-HC(DEL)-2025-GST
High Court
HC: Grants interim stay on demand for GST on royalty over limestone mining
May 29, 2025- In Favour of Appellant
- Citation Number : TS-750-HC(MEGH)-2022-GST
Authority for Advance Ruling
AAR: Society akin to club; Corpus/sinking fund collected from residents taxable as 'advance'
May 28, 2025- In Favour of Respondent
- Citation Number : TS-450-AAR(TN)-2025-GST
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