Rulings ( 7179 results )
High Court
HC: Quashes order deviating from the grounds of show cause notice
- In Favour of Petitioner
- Citation Number : TS-888-HC(MAD)-2024-GST
High Court
HC: Remands matter of ITC reversal on condition of payment of 25% of disputed amount
- In Favour of Petitioner
- Citation Number : TS-886-HC(MAD)-2024-GST
High Court
HC: Quashes the order passed without considering Assessee’s reply; Remands matter
- In Favour of Petitioner
- Citation Number : TS-887-HC(MAD)-2024-GST
High Court
HC: Allows opportunity to explain discrepancies in return upon payment of 10% of demand
- In Favour of Petitioner
- Citation Number : TS-885-HC(MAD)-2024-GST
High Court
HC: Relegates Assessee to adjudicating authority on condition of 25% payment of disputed tax
- In Favour of Petitioner
- Citation Number : TS-06-HC(MAD)-2025-GST
High Court
HC: Noting excess ITC already reversed, remands matter pertaining to GSTR-3B & 2A mismatch
- In Favour of Petitioner
- Citation Number : TS-884-HC(MAD)-2024-GST
High Court
HC: Grants differential refund accruing under 'Inverted Duty Structure' as per 'modified formula'
- In Favour of Petitioner
- Citation Number : TS-883-HC(GUJ)-2024-GST
High Court
HC: Terms 'Ratification' and 'Recommendation' "not same"; Dismisses Revenue's review against order quashing Notification No. 56/2023
- In Favour of Petitioner
- Citation Number : TS-05-HC(GAUH)-2025-GST
Appellate Authority for Advance Ruling
AAAR: No GST on free bus transportation facility to employees; ITC admissible on motor-vehicle
- In Favour of Not Available
- Citation Number : TS-882-AAAR(GUJ)-2024-GST
Appellate Authority for Advance Ruling
AAAR: Mobilization advance under EPC contracts taxable at time of receipt; Upholds AAR
- In Favour of Not Applicable
- Citation Number : TS-881-AAAR(GUJ)-2024-GST
High Court
HC: Dismisses Britannia’s writ challenging SCN on Kulcha classification, ITC denial on maintainability
- In Favour of Respondent
- Citation Number : TS-880-HC(CAL)-2024-GST
High Court
HC: Directs to produce ‘entire’ documents for explaining discrepancies between GSTR-2A and GSTR-3B
- In Favour of Petitioner
- Citation Number : TS-879-HC(MAD)-2024-GST
High Court
HC: Quashes assessment order against silver trader; Directs payment of deposit after adjustment
- In Favour of Petitioner
- Citation Number : TS-876-HC(MAD)-2024-GST
High Court
HC: Quashes assessment order upon payment of deposit and directs to submit objections
- In Favour of Not Available
- Citation Number : TS-878-HC(MAD)-2024-GST
High Court
HC: Penalty for procedural-irregularity ‘harsh’ absent ‘variance’ in invoice, E-way Bill; Quashes detention
- In Favour of Petitioner
- Citation Number : TS-877-HC(MAD)-2024-GST
Supreme Court
SC: Disposes SLP and relegates taxpayer to appeal-remedy after clarifying on ‘limitation’
- In Favour of Petitioner
- Citation Number : TS-04-SC-2025-GST
High Court
HC: Relegates assessee to alternative remedy of appeal sans ‘jurisdictional’ challenge
- In Favour of Petitioner
- Citation Number : TS-875-HC(DEL)-2024-GST
Appellate Authority for Advance Ruling
AAAR: ITC ineligible for setting up caustic soda plant; Follows Safari Retreats rationale
- In Favour of Not Available
- Citation Number : TS-874-AAAR(GUJ)-2024-GST
High Court
HC: Copy of Gujarat HC judgment holding transfer/assignment of Leasehold rights in industrial-land not taxable
- In Favour of Petitioner
- Citation Number : TS-03-HC(GUJ)-2025-GST
High Court
HC: Mandatory to serve notice/order through post along with electronic mode; Allows writ
- In Favour of Petitioner
- Citation Number : TS-02-HC(MAD)-2025-GST