Rulings ( 6147 results )
High Court
HC: Condones delay in appeal-filing owing to furnishing of ‘adequate reasoning’
Jan 22, 2025- In Favour of Petitioner
- Citation Number : TS-19-HC(CAL)-2025-GST
High Court
HC: Quashes ITC disallowance stemming from return mismatch; Follows Safari Retreats
Jan 22, 2025- In Favour of Not Available
- Citation Number : TS-18-HC(KER)-2025-GST
High Court
HC: Dismisses writ petition against transitional credit demand owing to alternate remedy availability
Jan 21, 2025- In Favour of Not Applicable
- Citation Number : TS-905-HC(CAL)-2024-GST
High Court
HC: Quashes transitional credit demand considering technical glitch in portal; Allows writ appeal
Jan 21, 2025- In Favour of Not Applicable
- Citation Number : TS-17-HC(CAL)-2025-GST
High Court
HC: Grants opportunity to put forth ‘supporting documents’ relating to defects during inspection
Jan 21, 2025- In Favour of Petitioner
- Citation Number : TS-904-HC(MAD)-2024-GST
High Court
HC: Quashes demand owing to ‘perfunctorily’ brushing aside of reply to notice
Jan 21, 2025- In Favour of Petitioner
- Citation Number : TS-903-HC(DEL)-2024-GST
High Court
HC: Cautions against ‘adopting a template’ for demand orders; Directs to undertake ‘appropriate review’
Jan 21, 2025- In Favour of Not Applicable
- Citation Number : TS-902-HC(DEL)-2024-GST
Supreme Court
SC: Dismisses Assessee's SLP against HC judgment denying claim for transitional credit
Jan 20, 2025- In Favour of Not Available
- Citation Number : TS-16-SC-2025-GST
High Court
HC: Cannot seek refund of ‘voluntarily’ foregone transitional credit claim
Jan 20, 2025- In Favour of Not Available
- Citation Number : TS-900-HC(PAT)-2024-GST
High Court
HC: Non-obstante clause u/s 129 principally governing goods detention cannot override general penalty provision u/s 126
Jan 20, 2025- In Favour of Petitioner
- Citation Number : TS-15-HC(DEL)-2025-GST
High Court
HC: Directs AA to consider effect of retrospective cancellation of supplier's registration vis-a-vis buyer's ITC-claim
Jan 20, 2025- In Favour of Petitioner
- Citation Number : TS-14-HC(CAL)-2025-GST
High Court
HC: Noting ‘lack of notice’ for taxpayer to respond quashes demand
Jan 17, 2025- In Favour of Petitioner
- Citation Number : TS-899-HC(DEL)-2024-GST
High Court
HC: Grants ‘one’ final opportunity to contest short payment of taxes
Jan 17, 2025- In Favour of Not Applicable
- Citation Number : TS-898-HC(MAD)-2024-GST
High Court
HC: Quashes assessment order upon payment of 25% of tax dues
Jan 17, 2025- In Favour of Not Applicable
- Citation Number : TS-13-HC(MAD)-2025-GST
High Court
HC: Directs to adjust penalty amount towards tax liability
Jan 17, 2025- In Favour of Petitioner
- Citation Number : TS-897-HC(MAD)-2024-GST
High Court
HC: No bar in ordering provisional release of goods pending adjudication; Allows writ
Jan 17, 2025- In Favour of Petitioner
- Citation Number : TS-12-HC(KER)-2025-GST
High Court
HC: Summary/Tax-determination statement no substitute for SCN issuance; Quashes order; Disposes writs
Jan 16, 2025- In Favour of Petitioner
- Citation Number : TS-895-HC(GAUH)-2024-GST
High Court
HC: Copy of Delhi HC judgment quashing levy on license-fees collected by Electricity Regulatory Commission
Jan 15, 2025- In Favour of Not Applicable
- Citation Number : TS-11-HC(DEL)-2025-GST
High Court
HC: Quashes assessment orders sans signature of assessing officer coupled with DIN
Jan 14, 2025- In Favour of Petitioner
- Citation Number : TS-894-HC(AP)-2024-GST
High Court
HC: Restrains ‘further steps’ pursuant to SCN seeking to levy GST on employee secondment
Jan 14, 2025- In Favour of Petitioner
- Citation Number : TS-893-HC(DEL)-2024-GST