Rulings ( 7209 results )

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High Court

HC: Considering jurisdictional challenge to notice stays enforcement of ‘final’ demand order

  • In Favour of Not Available
  • Citation Number : TS-109-HC(CAL)-2025-GST
High Court

HC: Upholds subsequent provisional bank account attachment order noting failure to deposit GST

  • In Favour of Petitioner
  • Citation Number : TS-108-HC(ALL)-2025-GST
High Court

HC: Driver’s mistake resulting in E-way Bill expiry sans ‘intention’ to evade vitiates penalty

  • In Favour of Not Available
  • Citation Number : TS-107-HC(ALL)-2025-GST
High Court

HC: Directs to consider appeal against notice ‘only’ uploaded under ‘Additional Notices’ tab

  • In Favour of Petitioner
  • Citation Number : TS-106-HC(KER)-2025-GST
High Court

HC: Issues notice on challenge to issuance of SCN; Upholds provisional bank account attachment

  • In Favour of Respondent
  • Citation Number : TS-918-HC(DEL)-2024-GST
Authority for Advance Ruling

AAR: Supply of Mobile Veterinary Unit personnel to WB Livestock Development not exempt

  • In Favour of Respondent
  • Citation Number : TS-104-AAR(WB)-2025-GST
Authority for Advance Ruling

AAR: Transfers within FTWZ-Unit before clearance to DTA-units, neither supply of goods nor services

  • In Favour of Not Applicable
  • Citation Number : TS-917-AAR(TN)-2024-GST
High Court

HC: Arrest made flouting CBIC norms and SC directive "bad in law"; Allows bail

  • In Favour of Petitioner
  • Citation Number : TS-105-HC(CAL)-2025-GST
Authority for Advance Ruling

AAR: Provision of maintenance services to RWA excluding water supply suspicious; Rules GST applicable

  • In Favour of Applicant
  • Citation Number : TS-1359-AAR(HAR)-2019-GST
Authority for Advance Ruling

AAR: Sale of company's assets by liquidator qualifies as 'supply'

  • In Favour of Respondent
  • Citation Number : TS-103-AAR(WB)-2025-GST
High Court

HC: Stays proceedings in Builder's challenge to time-extension notifications considering lis pendency before SC

  • In Favour of Not Applicable
  • Citation Number : TS-102-HC(BOM)-2025-GST
High Court

HC: Quashes 'un-signed' SCNs/final orders although uploaded on portal; Asserts imperativeness of authentication

  • In Favour of Petitioner
  • Citation Number : TS-101-HC(TEL)-2025-GST
High Court

HC: Imposes cost for non-disclosure about dismissal of ‘similar nature’ petitions assailing demand

  • In Favour of Not Available
  • Citation Number : TS-100-HC(ALL)-2025-GST
High Court

HC: Demand orders ‘not to be pursued’ until final adjudication

  • In Favour of Not Available
  • Citation Number : TS-99-HC(SIK)-2025-GST
High Court

HC: Grants interim-stay on demand, hears petition filed after 10 months of uploading order

  • In Favour of Not Applicable
  • Citation Number : TS-98-HC(KAR)-2025-GST
High Court

HC: Gauhati HC admits challenge to 16(2)(aa) of CGST Act

  • In Favour of Not Applicable
  • Citation Number : TS-97-HC(GAUH)-2025-GST
High Court

HC: Restores cancelled registration due to ‘cryptic, non-speaking’ order

  • In Favour of Petitioner
  • Citation Number : TS-749-HC(GUJ)-2022-GST
High Court

HC: GST registration cancellation resulting in restricting credit ‘arbitrary’ ‘disproportionate punishment’

  • In Favour of Petitioner
  • Citation Number : TS-916-HC(HP)-2024-GST
Supreme Court

SC: Copy of judgment upholding constitutional validity of GST Arrest provisions

  • In Favour of Petitioner
  • Citation Number : TS-96-SC-2025-GST
High Court

HC: Rule 36(4) derives power from Section 16, not 43A(4); Dismisses challenge to constitutional validity

  • In Favour of Not Available
  • Citation Number : TS-95-HC(GAUH)-2025-GST