Rulings ( 7209 results )

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High Court

HC: Remands with a direction to consider ‘afresh’ ISD credit transition

  • In Favour of Petitioner
  • Citation Number : TS-20-HC(DEL)-2025-GST
High Court

HC: Directs to afford an opportunity of personal hearing

  • 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’

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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’

  • 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

  • In Favour of Not Available
  • Citation Number : TS-16-SC-2025-GST
High Court

HC: Cannot seek refund of ‘voluntarily’ foregone transitional credit claim

  • 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

  • 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

  • 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

  • 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

  • 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

  • In Favour of Not Applicable
  • Citation Number : TS-13-HC(MAD)-2025-GST
High Court

HC: Directs to adjust penalty amount towards tax liability

  • 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

  • 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

  • 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

  • In Favour of Not Applicable
  • Citation Number : TS-11-HC(DEL)-2025-GST