Rulings ( 6276 results )
High Court
HC: Directs to deposit 10% of disputed tax on account of non-constitution of GSTAT
Jan 24, 2025- In Favour of Not Applicable
- Citation Number : TS-26-HC(ORI)-2025-GST
High Court
HC: Allows re-credit of amount paid on RCM basis in Electronic Credit Ledger
Jan 24, 2025- In Favour of Petitioner
- Citation Number : TS-906-HC(MAD)-2024-GST
High Court
HC: Grants refund of ITC for compensation cess with interest
Jan 24, 2025- In Favour of Petitioner
- Citation Number : TS-24-HC(BOM)-2025-GST
High Court
HC: Allows adjustment from IGST balance citing amnesty scheme for interest & penalty waiver
Jan 24, 2025- In Favour of Petitioner
- Citation Number : TS-25-HC(ALL)-2025-GST
High Court
HC: Upholds Single Judge view validating cross-empowerment of State authorities as ‘proper officers’
Jan 23, 2025- In Favour of Petitioner
- Citation Number : TS-23-HC(KER)-2025-GST
High Court
HC: Copy of Bombay HC judgment quashing demand on transfer/assignment of leasehold rights
Jan 22, 2025- In Favour of Petitioner
- Citation Number : TS-22-HC(BOM)-2025-GST
High Court
HC: Writ Court can intervene if SCN ignores assessee's contentions raised during intimation stage
Jan 22, 2025- In Favour of Appellant
- Citation Number : TS-21-HC(CAL)-2025-GST
High Court
HC: Remands with a direction to consider ‘afresh’ ISD credit transition
Jan 22, 2025- In Favour of Petitioner
- Citation Number : TS-20-HC(DEL)-2025-GST
High Court
HC: Directs to afford an opportunity of personal hearing
Jan 22, 2025- In Favour of Petitioner
- Citation Number : TS-901-HC(MAD)-2024-GST
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