Rulings ( 6142 results )
High Court
HC: Quashes demand owing to ‘perfunctorily’ brushing aside of reply to notice
Jan 21, 2025- In Favour of Petitioner
- Citation Number : TS-903-HC(DEL)-2024-GST
High Court
HC: Cautions against ‘adopting a template’ for demand orders; Directs to undertake ‘appropriate review’
Jan 21, 2025- In Favour of Not Applicable
- Citation Number : TS-902-HC(DEL)-2024-GST
Supreme Court
SC: Dismisses Assessee's SLP against HC judgment denying claim for transitional credit
Jan 20, 2025- In Favour of Not Available
- Citation Number : TS-16-SC-2025-GST
High Court
HC: Cannot seek refund of ‘voluntarily’ foregone transitional credit claim
Jan 20, 2025- In Favour of Not Available
- Citation Number : TS-900-HC(PAT)-2024-GST
High Court
HC: Non-obstante clause u/s 129 principally governing goods detention cannot override general penalty provision u/s 126
Jan 20, 2025- In Favour of Petitioner
- Citation Number : TS-15-HC(DEL)-2025-GST
High Court
HC: Directs AA to consider effect of retrospective cancellation of supplier's registration vis-a-vis buyer's ITC-claim
Jan 20, 2025- In Favour of Petitioner
- Citation Number : TS-14-HC(CAL)-2025-GST
High Court
HC: Noting ‘lack of notice’ for taxpayer to respond quashes demand
Jan 17, 2025- In Favour of Petitioner
- Citation Number : TS-899-HC(DEL)-2024-GST
High Court
HC: Grants ‘one’ final opportunity to contest short payment of taxes
Jan 17, 2025- In Favour of Not Applicable
- Citation Number : TS-898-HC(MAD)-2024-GST
High Court
HC: Quashes assessment order upon payment of 25% of tax dues
Jan 17, 2025- In Favour of Not Applicable
- Citation Number : TS-13-HC(MAD)-2025-GST
High Court
HC: Directs to adjust penalty amount towards tax liability
Jan 17, 2025- In Favour of Petitioner
- Citation Number : TS-897-HC(MAD)-2024-GST
High Court
HC: No bar in ordering provisional release of goods pending adjudication; Allows writ
Jan 17, 2025- In Favour of Petitioner
- Citation Number : TS-12-HC(KER)-2025-GST
High Court
HC: Summary/Tax-determination statement no substitute for SCN issuance; Quashes order; Disposes writs
Jan 16, 2025- In Favour of Petitioner
- Citation Number : TS-895-HC(GAUH)-2024-GST
High Court
HC: Copy of Delhi HC judgment quashing levy on license-fees collected by Electricity Regulatory Commission
Jan 15, 2025- In Favour of Not Applicable
- Citation Number : TS-11-HC(DEL)-2025-GST
High Court
HC: Quashes assessment orders sans signature of assessing officer coupled with DIN
Jan 14, 2025- In Favour of Petitioner
- Citation Number : TS-894-HC(AP)-2024-GST
High Court
HC: Restrains ‘further steps’ pursuant to SCN seeking to levy GST on employee secondment
Jan 14, 2025- In Favour of Petitioner
- Citation Number : TS-893-HC(DEL)-2024-GST
High Court
HC: Directs to file reply, thereafter adjudicate SCN levying GST on collectibles
Jan 14, 2025- In Favour of Petitioner
- Citation Number : TS-10-HC(BOM)-2025-GST
High Court
HC: Quashes registration-cancellation since notice & order indicates ‘different’ grounds
Jan 14, 2025- In Favour of Petitioner
- Citation Number : TS-09-HC(ALL)-2025-GST
Appellate Authority for Advance Ruling
AAAR: No ITC on repair, maintenance services of DSV/SPV for running port-facility; Modifies AAR
Jan 14, 2025- In Favour of Respondent
- Citation Number : TS-892-AAAR(GUJ)-2024-GST
Appellate Authority for Advance Ruling
AAAR: E-bikes leasing 'without operator' taxable as financial/ related service at rate applicable to 'like goods'
Jan 14, 2025- In Favour of Not Available
- Citation Number : TS-891-AAAR(OD)-2024-GST
High Court
HC: Directs return of cash seized during search by DGGI; Follows precedents
Jan 13, 2025- In Favour of Petitioner
- Citation Number : TS-890-HC(DEL)-2024-GST