Rulings ( 5256 results )

HC: Noting ‘lack of notice’ for taxpayer to respond quashes demand

  • In Favour of Petitioner
  • Citation Number : TS-899-HC(DEL)-2024-GST

HC: Grants ‘one’ final opportunity to contest short payment of taxes

  • In Favour of Not Applicable
  • Citation Number : TS-898-HC(MAD)-2024-GST

HC: Quashes assessment order upon payment of 25% of tax dues

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

HC: Directs to adjust penalty amount towards tax liability

  • In Favour of Petitioner
  • Citation Number : TS-897-HC(MAD)-2024-GST

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

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

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

HC: Quashes assessment orders sans signature of assessing officer coupled with DIN

  • In Favour of Petitioner
  • Citation Number : TS-894-HC(AP)-2024-GST

HC: Restrains ‘further steps’ pursuant to SCN seeking to levy GST on employee secondment

  • In Favour of Petitioner
  • Citation Number : TS-893-HC(DEL)-2024-GST

HC: Directs to file reply, thereafter adjudicate SCN levying GST on collectibles

  • In Favour of Petitioner
  • Citation Number : TS-10-HC(BOM)-2025-GST

HC: Quashes registration-cancellation since notice & order indicates ‘different’ grounds

  • In Favour of Petitioner
  • Citation Number : TS-09-HC(ALL)-2025-GST

AAAR: No ITC on repair, maintenance services of DSV/SPV for running port-facility; Modifies AAR

  • In Favour of Respondent
  • Citation Number : TS-892-AAAR(GUJ)-2024-GST

AAAR: E-bikes leasing 'without operator' taxable as financial/ related service at rate applicable to 'like goods'

  • In Favour of Not Available
  • Citation Number : TS-891-AAAR(OD)-2024-GST

HC: Directs return of cash seized during search by DGGI; Follows precedents

  • In Favour of Petitioner
  • Citation Number : TS-890-HC(DEL)-2024-GST

HC: Cannot sit in appeal against ‘own’ judgment; Dismisses review on interpretation of ‘local authority’

  • In Favour of Not Available
  • Citation Number : TS-08-HC(GUJ)-2025-GST

HC: ‘Solar Power Generating System’ not “immovable property”, taxable as ‘composite-supply’ not ‘works-contract’

  • In Favour of Petitioner
  • Citation Number : TS-07-HC(AP)-2025-GST

HC: Relegates Assessee to SCN-stage for adjudication in the light of Section 118

  • In Favour of Petitioner
  • Citation Number : TS-889-HC(KAR)-2024-GST

HC: Quashes order deviating from the grounds of show cause notice

  • In Favour of Petitioner
  • Citation Number : TS-888-HC(MAD)-2024-GST

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

HC: Quashes the order passed without considering Assessee’s reply; Remands matter

  • In Favour of Petitioner
  • Citation Number : TS-887-HC(MAD)-2024-GST