Rulings ( 5423 results )

HC: Rejects ‘vague’ application for rectification of errors sans ‘any’ contention

  • In Favour of Not Applicable
  • Citation Number : TS-161-HC(ALL)-2025-GST

HC: Reactivates registration with a condition regarding payment of dues within 48 hours

  • In Favour of Not Available
  • Citation Number : TS-158-HC(BOM)-2025-GST

HC: Considering charge-sheet filed, lengthy trial, grants bail to Applicant in Rs 96 Cr ITC fraud

  • In Favour of Applicant
  • Citation Number : TS-157-HC(GUJ)-2025-GST

HC: Stays demand based on difference between stock available physically and in account book

  • In Favour of Not Applicable
  • Citation Number : TS-160-HC(KAR)-2025-GST

HC: Grants interim stay on recovery proceedings against Telecom Infrastructure Co.

  • In Favour of Not Applicable
  • Citation Number : TS-159-HC(BOM)-2025-GST

HC: Summons ‘not’ equivalent to notice of appearance under BNSS; Grants bail following Radhika Agarwal verdict

  • In Favour of Not Available
  • Citation Number : TS-156-HC(KAR)-2025-GST

HC: Upholds Single Judge order directing refund of recovery made under threat of arrest

  • In Favour of Appellant
  • Citation Number : TS-155-HC(KAR)-2025-GST

HC: Taxpayer cannot be penalised for bonafide error in DRC-03 intimation rectified immediately

  • In Favour of Petitioner
  • Citation Number : TS-154-HC(KER)-2025-GST

HC: Quashes order of cancellation of registration following the decision in Aggarwal Dyeing

  • In Favour of Petitioner
  • Citation Number : TS-153-HC(GUJ)-2025-GST

HC: Stays recovery subject to filing of appeal with statutory pre-deposit amount

  • In Favour of Petitioner
  • Citation Number : TS-152-HC(BOM)-2025-GST

HC: Quashes assessment order sans opportunity of hearing; Directs Bank to release attachment

  • In Favour of Not Applicable
  • Citation Number : TS-151-HC(MAD)-2025-GST

HC: Revokes registration-cancellation but adjudication of SCN to continue in remand proceedings

  • In Favour of Petitioner
  • Citation Number : TS-150-HC(GUJ)-2025-GST

HC: Non-filing of return due to wrong advice ‘genuine’ reason for revoking registration-cancellation

  • In Favour of Petitioner
  • Citation Number : TS-149-HC(MAD)-2025-GST

HC: Date of filing original-claim, not re-submission relevant for computing limitation; Allows refund to Gillette

  • In Favour of Petitioner
  • Citation Number : TS-148-HC(MAD)-2025-GST

AAR: Reimbursement received from 'Industry Partners' of stipend payable to trainees/interns not taxable

  • In Favour of Respondent
  • Citation Number : TS-147-AAR(MAH)-2025-GST

HC: Disposes Pharma Co's petition noting Revenue's affidavit producing on record CAG closure report

  • In Favour of Not Available
  • Citation Number : TS-146-HC(GUJ)-2025-GST

HC: Quashes SCN disallowing CENVAT transition in writ-appeal challenging jurisdiction of authority conducting TRAN-1 investigation

  • In Favour of Not Applicable
  • Citation Number : TS-145-HC(CAL)-2025-GST

HC: Sets-aside order citing non-consideration of reply qua exemption on supply of materials by educational-institution

  • In Favour of Petitioner
  • Citation Number : TS-144-HC(MAD)-2025-GST

HC: Re-affirming serving of notices through registered-post, sets-aside ex-parte proceedings conducted through portal

  • In Favour of Petitioner
  • Citation Number : TS-143-HC(MAD)-2025-GST

AAAR: Upholds AAR ruling denying exemption on treated water supplied from effluent plant

  • In Favour of Not Available
  • Citation Number : TS-142-AAAR(GUJ)-2025-GST