Rulings ( 7159 results )
High Court
HC: Summon issued post search distinct from proceedings under sections 73 or 74
- In Favour of Respondent
- Citation Number : TS-708-HC(DEL)-2025-GST
High Court
HC: Principles of Natural Justice sine qua non when rectification-petition is decided adversely against Assessee
- In Favour of Petitioner
- Citation Number : TS-704-HC(DEL)-2025-GST
GST Appellate Tribunal
GSTAT: Orders Subway Franchisee to deposit profiteered sum for pocketing GST rate cut benefit
- In Favour of Appellant
- Citation Number : TS-703-GSTAT(DEL)-2025-GST
High Court
HC: Elucidating on ‘Entitlement’ vis-a-vis ‘entitled’ distinction, relegates taxpayer to Adjudicating-Authority challenging blocked-credit
- In Favour of Petitioner
- Citation Number : TS-702-HC(ORI)-2025-GST
High Court
HC: Recognizing two‑tier interest liability on GST-Refund delays, grants interest at 6% construing Appellate-Order as Original-Order
- In Favour of Petitioner
- Citation Number : TS-701-HC(BOM)-2025-GST
High Court
HC: Undue credit availment basis good-less invoices strikes at root of ITC facility; Dismisses writ
- In Favour of Petitioner
- Citation Number : TS-700-HC(DEL)-2025-GST
High Court
HC: After GSTIN cancellation, taxpayers aren't obliged to check GST portal for notices
- In Favour of Petitioner
- Citation Number : TS-691-HC(ALL)-2025-GST
High Court
HC: Disposes writ challenging vires of Section-16(4)- &-16(2) (c ) basis withdrawal and Section-16(5) insertion
- In Favour of Petitioner
- Citation Number : TS-693-HC(MAD)-2025-GST
High Court
HC: Relegates Assessee to appellate authority citing ‘factual aspect’ of the dispute
- In Favour of Petitioner
- Citation Number : TS-694-HC(MAD)-2025-GST
High Court
HC: Delhi HC sets aside ex parte GST order uploaded under ‘Additional Notice’ tab
- In Favour of Petitioner
- Citation Number : TS-695-HC(DEL)-2025-GST
High Court
HC: Condones 288-day delay in GST appeal due to genuine reasons
- In Favour of Petitioner
- Citation Number : TS-698-HC(MAD)-2025-GST
High Court
HC: Overturns assessment order issued just one day before scheduled personal hearing
- In Favour of Petitioner
- Citation Number : TS-689-HC(MAD)-2025-GST
High Court
HC: Quashes final order passed one day past its limitation period
- In Favour of Petitioner
- Citation Number : TS-690-HC(TEL)-2025-GST
High Court
HC: Quashes demand raised u/s-130 for excess stock detected during survey; Section-73/74 appropriate course
- In Favour of Petitioner
- Citation Number : TS-688-HC(ALL)-2025-GST
High Court
HC: Declines Interference with Assessment on Deceased Proprietor’s Business; Permits Statutory Appeal
- In Favour of Petitioner
- Citation Number : TS-684-HC(MAD)-2025-GST
Supreme Court
SC: Dismisses Revenue’s SLP against judgment allowing service-recipient under RCM to seek advance- ruling
- In Favour of Respondent
- Citation Number : TS-699-SC-2025-GST
Appellate Authority for Advance Ruling
AAAR: Ruling is void due to non-disclosure of facts regarding misclassification-proceedings; Applies Section 104
- In Favour of Appellant
- Citation Number : TS-697-AAAR(GUJ)-2025-GST
Appellate Authority for Advance Ruling
AAAR: ITC available on construction of concrete towers for manufacturing high voltage cables
- In Favour of Appellant
- Citation Number : TS-696-AAAR(GUJ)-2025-GST
High Court
HC: Multiple notices qua same issue, period creates chaos; Quashes Goa's SCN, where DGGI took cognizance
- In Favour of Petitioner
- Citation Number : TS-692-HC(BOM)-2025-GST
High Court
HC: No refund can be granted unless cancelled GST registration is restored
- In Favour of Respondent
- Citation Number : TS-686-HC(DEL)-2025-GST