Rulings ( 5566 results )

HC: ‘Notes’ for page navigation visible now, different tabs for notices, orders ‘confusing’

  • In Favour of Petitioner
  • Citation Number : TS-91-HC(KER)-2025-GST

HC: Confiscation proceedings cannot be initiated over discrepancies found in survey; Quashes order

  • In Favour of Petitioner
  • Citation Number : TS-90-HC(ALL)-2025-GST

HC: 12% concessional-rate on works undertaken for 'Rail Vikas Nigam'; Interprets 'Railway' liberally

  • In Favour of Petitioner
  • Citation Number : TS-89-HC(MAD)-2025-GST

HC: Non-generation of DRC-03 challan ‘only technical’

  • In Favour of Petitioner
  • Citation Number : TS-88-HC(MAD)-2025-GST

HC: Wrong shipping address ‘merely technical’ not warranting ‘adverse view’

  • In Favour of Petitioner
  • Citation Number : TS-87-HC(ALL)-2025-GST

HC: Grants ‘one final’ opportunity to explain mismatch between GSTR-2A and GSTR-3B

  • In Favour of Petitioner
  • Citation Number : TS-86-HC(MAD)-2025-GST

HC: Issues directions regarding part-payment of tax-dues and adjustment pertaining to return mismatch

  • In Favour of Not Available
  • Citation Number : TS-85-HC(MAD)-2025-GST

HC: Sustains registration cancelation owing to strong evidence against assessee's bona-fide

  • In Favour of Respondent
  • Citation Number : TS-84-HC(CAL)-2025-GST

HC: Dismisses writ petition against cancellation of GST registration

  • In Favour of Respondent
  • Citation Number : TS-915-HC(RAJ)-2024-GST

HC: Dismisses writ against cancellation of registration with liberty to apply for fresh one

  • In Favour of Respondent
  • Citation Number : TS-914-HC(RAJ)-2024-GST

AAR: Goods transport undertaken as sub-contractor for Principal not GTA but vehicle-rental service

  • In Favour of Not Applicable
  • Citation Number : TS-913-AAR(RAJ)-2024-GST

AAR: Supply of manpower services by sub-contractor not exempt

  • In Favour of Not Applicable
  • Citation Number : TS-912-AAR(WB)-2024-GST

HC: Allows refund to UBL of tax mistakenly-paid on 'holographic-labels' affixed on liquor-bottles

  • In Favour of Petitioner
  • Citation Number : TS-82-HC(MAD)-2025-GST

HC: Quashes order cancelling registration as well as subsequent rejection of revocation

  • In Favour of Petitioner
  • Citation Number : TS-81-HC(DEL)-2025-GST

HC: Quashes assessment order for non-inclusion of a DIN

  • In Favour of Petitioner
  • Citation Number : TS-80-HC(AP)-2025-GST

HC: Quashes assessment order noting uploading of notice under ‘Additional Notices and Orders’ tab

  • In Favour of Not Applicable
  • Citation Number : TS-79-HC(ALL)-2025-GST

HC: Stays DRC 1A, directs ‘no coercive action’

  • In Favour of Petitioner
  • Citation Number : TS-78-HC(MP)-2025-GST

HC: Quashes ‘cryptic’ notice seeking to cancel registration of scrap dealer

  • In Favour of Petitioner
  • Citation Number : TS-77-HC(DEL)-2025-GST

HC: Quashes retrospective registration-cancellation sans reasons, prior-notice

  • In Favour of Not Available
  • Citation Number : TS-76-HC(DEL)-2025-GST

AAR: Supply of data-entry operator & junior-engineer to State for executing 'Jal Jeevan Mission' exempt

  • In Favour of Not Available
  • Citation Number : TS-75-AAR(WB)-2025-GST