Rulings ( 5566 results )
High Court
HC: Directs to consider appeal against notice ‘only’ uploaded under ‘Additional Notices’ tab
Mar 04, 2025- In Favour of Petitioner
- Citation Number : TS-106-HC(KER)-2025-GST
High Court
HC: Issues notice on challenge to issuance of SCN; Upholds provisional bank account attachment
Mar 04, 2025- In Favour of Respondent
- Citation Number : TS-918-HC(DEL)-2024-GST
Authority for Advance Ruling
AAR: Supply of Mobile Veterinary Unit personnel to WB Livestock Development not exempt
Mar 04, 2025- In Favour of Respondent
- Citation Number : TS-104-AAR(WB)-2025-GST
Authority for Advance Ruling
AAR: Transfers within FTWZ-Unit before clearance to DTA-units, neither supply of goods nor services
Mar 04, 2025- In Favour of Not Applicable
- Citation Number : TS-917-AAR(TN)-2024-GST
High Court
HC: Arrest made flouting CBIC norms and SC directive "bad in law"; Allows bail
Mar 04, 2025- In Favour of Petitioner
- Citation Number : TS-105-HC(CAL)-2025-GST
Authority for Advance Ruling
AAR: Provision of maintenance services to RWA excluding water supply suspicious; Rules GST applicable
Mar 04, 2025- In Favour of Applicant
- Citation Number : TS-1359-AAR(HAR)-2019-GST
Authority for Advance Ruling
AAR: Sale of company's assets by liquidator qualifies as 'supply'
Mar 04, 2025- In Favour of Respondent
- Citation Number : TS-103-AAR(WB)-2025-GST
High Court
HC: Stays proceedings in Builder's challenge to time-extension notifications considering lis pendency before SC
Mar 03, 2025- In Favour of Not Applicable
- Citation Number : TS-102-HC(BOM)-2025-GST
High Court
HC: Quashes 'un-signed' SCNs/final orders although uploaded on portal; Asserts imperativeness of authentication
Feb 28, 2025- In Favour of Petitioner
- Citation Number : TS-101-HC(TEL)-2025-GST
High Court
HC: Imposes cost for non-disclosure about dismissal of ‘similar nature’ petitions assailing demand
Feb 28, 2025- In Favour of Not Available
- Citation Number : TS-100-HC(ALL)-2025-GST
High Court
HC: Demand orders ‘not to be pursued’ until final adjudication
Feb 28, 2025- In Favour of Not Available
- Citation Number : TS-99-HC(SIK)-2025-GST
High Court
HC: Grants interim-stay on demand, hears petition filed after 10 months of uploading order
Feb 28, 2025- In Favour of Not Applicable
- Citation Number : TS-98-HC(KAR)-2025-GST
High Court
HC: Gauhati HC admits challenge to 16(2)(aa) of CGST Act
Feb 28, 2025- In Favour of Not Applicable
- Citation Number : TS-97-HC(GAUH)-2025-GST
High Court
HC: Restores cancelled registration due to ‘cryptic, non-speaking’ order
Feb 28, 2025- In Favour of Petitioner
- Citation Number : TS-779-HC(GUJ)-2022-GST
High Court
HC: GST registration cancellation resulting in restricting credit ‘arbitrary’ ‘disproportionate punishment’
Feb 28, 2025- In Favour of Petitioner
- Citation Number : TS-916-HC(HP)-2024-GST
Supreme Court
SC: Copy of judgment upholding constitutional validity of GST Arrest provisions
Feb 27, 2025- In Favour of Petitioner
- Citation Number : TS-96-SC-2025-GST
High Court
HC: Rule 36(4) derives power from Section 16, not 43A(4); Dismisses challenge to constitutional validity
Feb 26, 2025- In Favour of Not Available
- Citation Number : TS-95-HC(GAUH)-2025-GST
High Court
HC: Upholds Single Judge’s direction to pass separate orders for multiple-years consolidated in single-SCN
Feb 26, 2025- In Favour of Appellant
- Citation Number : TS-94-HC(KER)-2025-GST
High Court
HC: Refund-claim of GST paid on notice-pay recovery within limitation when computed from circular-date
Feb 26, 2025- In Favour of Respondent
- Citation Number : TS-93-HC(GUJ)-2025-GST
High Court
HC: Absent steps to challenge registration-cancellation, cannot allege procedural violation
Feb 25, 2025- In Favour of Respondent
- Citation Number : TS-92-HC(KER)-2025-GST