Rulings ( 7211 results )
High Court
HC: Portal-only upload of SCN/orders violates natural justice; Deprecates rectification application rejection sans reasons
- In Favour of Petitioner
- Citation Number : TS-12-HC(ORI)-2026-GST
High Court
HC: Strikes down Rule 39(1)(a) mandating same-month credit distribution by ISD before Section-20 amendment
- In Favour of Petitioner
- Citation Number : TS-1055-HC(TEL)-2025-GST
Supreme Court
SC: Refund of appeal pre-deposit amount relatable to section 107(6), not section 54
- In Favour of Respondent
- Citation Number : TS-11-SC-2026-GST
High Court
HC: Non-production of toll-receipts does not vitiate goods movement; Quashes section-74 notice sans fraud
- In Favour of Petitioner
- Citation Number : TS-1054-HC(ALL)-2025-GST
High Court
HC: No GST on leasehold right assignment by original-lessee to third-party-assignee; Follows GCCI ratio
- In Favour of Petitioner
- Citation Number : TS-10-HC(BOM)-2026-GST
High Court
HC: Quashes SCN for impermissible clubbing of multiple tax-periods; Reiterates binding effect of jurisdictional HC precedent
- In Favour of Petitioner
- Citation Number : TS-09-HC(BOM)-2026-GST
High Court
HC: Denies bail despite 3.5 yr custody, citing absconding co-accused, evidence tampering risk, GST-evasion scale
- In Favour of Respondent
- Citation Number : TS-1053-HC(RAJ)-2025-GST
Supreme Court
SC: Copy of SC-order granting bail in fake-ITC case citing prolonged custody and stalled trial
- In Favour of Petitioner
- Citation Number : TS-06-SC-2026-GST
High Court
HC: Electronic credit ledger blocking beyond 1-year impermissible; Directs withdrawal
- In Favour of Petitioner
- Citation Number : TS-08-HC(CAL)-2026-GST
High Court
HC: Remands GST demand based on Income Tax Form 3CD and Sales ledger mismatch
- In Favour of Petitioner
- Citation Number : TS-05-HC(GUJ)-2026-GST
High Court
HC: Repetitive challenges to evade 10% pre-deposit hit by ‘constructive res judicata’; Dismisses writ
- In Favour of Respondent
- Citation Number : TS-1052-HC(ALL)-2025-GST
High Court
HC: Group Insurance Policy premiums excluded from Notification No. 16/2025; Exemption only for ‘Individual Policy’
- In Favour of Respondent
- Citation Number : TS-04-HC(KER)-2026-GST
High Court
HC: Amended “relevant date” u/s 54 prospective; Cannot be applied retrospectively to curtail refund right
- In Favour of Petitioner
- Citation Number : TS-03-HC(J&K)-2026-GST
High Court
HC: Assessment against deceased GST registrant invalid; Fresh assessment to involve legal representative u/s 93
- In Favour of Petitioner
- Citation Number : TS-1051-HC(AP)-2025-GST
High Court
HC: Quashes GST proceedings initiated against deceased proprietor
- In Favour of Petitioner
- Citation Number : TS-1050-HC(ALL)-2025-GST
High Court
HC: Affirms jurisdiction to issue multiple SCNs for same period on distinct issues
- In Favour of Respondent
- Citation Number : TS-1049-HC(MAD)-2025-GST
High Court
HC: State liable to compensate for negligent loss of seized/confiscated goods/cash ; Rejects sovereign immunity
- In Favour of Petitioner
- Citation Number : TS-1048-HC(AP)-2025-GST
High Court
HC: Reading down Section 16(2)(c), allows ITC availed by bona-fide recipient despite supplier’s default
- In Favour of Petitioner
- Citation Number : TS-02-HC(TRI)-2026-GST
High Court
HC: No general penalty u/s 125 once ‘late fee’ is payable on belated GSTR-9 filing
- In Favour of Petitioner
- Citation Number : TS-01-HC(MAD)-2026-GST
High Court
HC: Clarifies clinical-trial services to overseas entities as exports, holds place-of-supply notification retrospective
- In Favour of Petitioner
- Citation Number : TS-1047-HC(KAR)-2025-GST