Rulings ( 7252 results )
High Court
HC: Restores GST registration where ‘Nil’ returns filed due to genuine hardship
- In Favour of Petitioner
- Citation Number : TS-44-HC(MAD)-2026-GST
High Court
HC: Revenue must adopt alternative service modes where portal notices evoke no response; Quashes order
- In Favour of Petitioner
- Citation Number : TS-43-HC(MAD)-2026-GST
High Court
HC: Rejects writ challenging adjudication order as GST Appellate Tribunal remedy now available
- In Favour of Respondent
- Citation Number : TS-42-HC(GUJ)-2026-GST
High Court
HC: Order travelling beyond show-cause notice violates Section 75(7); GST demand set aside
- In Favour of Petitioner
- Citation Number : TS-41-HC(CAL)-2026-GST
High Court
HC: Quashes for belated uploading of order on the portal and denial of personal hearing
- In Favour of Petitioner
- Citation Number : TS-40-HC(GUJ)-2026-GST
High Court
HC: Grants bail to Accountant on ground of no criminal-antecedents and prolonged incarceration
- In Favour of Applicant
- Citation Number : TS-39-HC(MP)-2026-GST
High Court
HC: Refuses writ relief since GSTAT is now functional; Directs Assessee to file statutory appeal
- In Favour of Respondent
- Citation Number : TS-38-HC(ORI)-2026-GST
High Court
HC: Registration cannot be denied after clearance of dues; Section-29 ensures reintegration of Assessee into tax-fold
- In Favour of Petitioner
- Citation Number : TS-37-HC(BOM)-2026-GST
High Court
HC: Denies condonation of delay in appeal-filing as Article 226 jurisdiction cannot override statutory time-limit
- In Favour of Respondent
- Citation Number : TS-36-HC(GUJ)-2026-GST
Supreme Court
SC: Upholds judgment validating service through GST portal to be ‘proper-service’
- In Favour of Respondent
- Citation Number : TS-35-SC-2026-GST
High Court
HC: Following division-bench ruling, validates service through portal to be ‘proper-service’
- In Favour of Respondent
- Citation Number : TS-1064-HC(KER)-2025-GST
High Court
HC: Bank attachment of ex-directors of company in liquidation unsustainable without recording satisfaction recorded u/s-88(3)
- In Favour of Petitioner
- Citation Number : TS-34-HC(MAD)-2026-GST
GST Appellate Tribunal
GSTAT: Directs Kolte Patil Developers to discharge profiteered amount with interest
- In Favour of Applicant
- Citation Number : TS-14-GSTAT(DEL)-2026-GST
GST Appellate Tribunal
GSTAT: Upholds Rs 1-cr profiteering against Transcon Sheth in Mumbai’s Auris Serenity Tower-2 project
- In Favour of Appellant
- Citation Number : TS-33-GSTAT(DEL)-2026-GST
GST Appellate Tribunal
GSTAT: Directs PAN Realtors to refund profiteered amount to homebuyers who bought units before OC issuance
- In Favour of Appellant
- Citation Number : TS-32-GSTAT(DEL)-2026-GST
High Court
HC: ASMT-12 acceptance bars Revenue from re-initiating fresh proceedings on same issue
- In Favour of Petitioner
- Citation Number : TS-31-HC(MAD)-2026-GST
High Court
HC: ‘CA didn’t communicate SCN’ no excuse; Refuses equity, declines to quash demand order
- In Favour of Petitioner
- Citation Number : TS-30-HC(DEL)-2026-GST
High Court
HC: Partial refund post-amalgamation impermissible due to registration lapses and incomplete ITC transfer
- In Favour of Petitioner
- Citation Number : TS-29-HC(GUJ)-2026-GST
High Court
HC: No limitation scrutiny required for admissibility of IGST refund on ocean freight
- In Favour of Petitioner
- Citation Number : TS-28-HC(GUJ)-2026-GST
High Court
HC: Interest on refunded IGST on 'ocean freight' runs from 'deposit date' despite Section-56 silence
- In Favour of Petitioner
- Citation Number : TS-27-HC(ORI)-2026-GST