Rulings ( 7179 results )
High Court
HC: Cannot somersault over description of goods after physical verification; Quashes demand
- In Favour of Petitioner
- Citation Number : TS-315-HC(ALL)-2025-GST
High Court
HC: Grants bail to undertrial in matter involving creation of 21 fake supplier firms
- In Favour of Applicant
- Citation Number : TS-314-HC(ALL)-2025-GST
High Court
HC: Considering bona fide reasons, allows Assessee to submit documents supporting refund-claim post-rejection
- In Favour of Petitioner
- Citation Number : TS-304-HC(KAR)-2025-GST
High Court
HC: Rejecting appeal filed on last date of extendable/condonable limitation period ‘erroneous’
- In Favour of Petitioner
- Citation Number : TS-303-HC(KAR)-2025-GST
High Court
HC: Once NCLT clears resolution plan cannot create subsequent GST dues
- In Favour of Petitioner
- Citation Number : TS-313-HC(ALL)-2025-GST
High Court
HC: Rules on non-disclosure of evasion report; Grants interim-stay on adjudication order
- In Favour of Petitioner
- Citation Number : TS-312-HC(ORI)-2025-GST
High Court
HC: Dismisses writ invoking grounds of cross-empowerment basis Assessee’s failure to respond or appear for personal-hearing
- In Favour of Petitioner
- Citation Number : TS-309-HC(PAT)-2025-GST
High Court
HC: Quashes demand order passed without granting adjournments on medical grounds; Urges Department to show empathy
- In Favour of Petitioner
- Citation Number : TS-311-HC(DEL)-2025-GST
High Court
HC: Notification No. 56/2023 extending deadline for issuing orders within statutory & Constitutional framework
- In Favour of Respondent
- Citation Number : TS-310-HC(MAD)-2025-GST
High Court
HC: Appeal before Appellate Authority against registration-cancellation after 1 year not condonable
- In Favour of Petitioner
- Citation Number : TS-308-HC(JHAR)-2025-GST
High Court
HC: Customer Support to Amazon Group Companies on "own account" not Intermediary Service: Quashes refund rejection
- In Favour of Petitioner
- Citation Number : TS-927-HC(KAR)-2024-GST
High Court
HC: No discretion vested with Appellate-Authority for waiver of pre-deposit while filing appeal; Dismisses writ
- In Favour of Respondent
- Citation Number : TS-307-HC(DEL)-2025-GST
High Court
HC: Tax payment by supplier ‘relevant factor’ for deciding recipient's ITC entitlement: Remits matter
- In Favour of Petitioner
- Citation Number : TS-306-HC(CAL)-2025-GST
High Court
HC: Quashes order cancelling registration basis verification of Assessee’s GSTR-2A; Imposes cost on Revenue
- In Favour of Petitioner
- Citation Number : TS-302-HC(MP)-2025-GST
High Court
HC: Restrains coercive action for recovery amid dispute on validity of time-extension Notifications
- In Favour of Petitioner
- Citation Number : TS-301-HC(BOM)-2025-GST
High Court
HC: Blocking Electronic credit ledger on borrowed reasons, without pre-decisional hearing 'impermissible'
- In Favour of Petitioner
- Citation Number : TS-290-HC(KAR)-2025-GST
High Court
HC: Directs to consider representation pertaining to rectification of ‘inadvertent mistake’ in GSTR-01
- In Favour of Petitioner
- Citation Number : TS-300-HC(J&K)-2025-GST
High Court
HC: Orissa HC set to decide on validity of ‘consolidation of tax period’ into single notice
- In Favour of Petitioner
- Citation Number : TS-299-HC(ORI)-2025-GST
High Court
HC: Taxpayer spurs on Amnesty Scheme for initial years of GST, gets interim-stay on penalty
- In Favour of Petitioner
- Citation Number : TS-298-HC(ORI)-2025-GST
High Court
HC: Grants opportunity to assail GST demand for excess ITC
- In Favour of Petitioner
- Citation Number : TS-288-HC(DEL)-2025-GST