Rulings ( 6365 results )
High Court
HC: Failure to file monthly returns, pay taxes a 'suppression of facts'; Upholds penalty
Jan 30, 2025- In Favour of Respondent
- Citation Number : TS-35-HC(AP)-2025-GST
High Court
HC: Citing initial inability to transition credit, directs to refund portion of tax paid in cash
Jan 30, 2025- In Favour of Not Applicable
- Citation Number : TS-34-HC(MAD)-2025-GST
High Court
HC: Upholds DGGI’s power to transfer SCN adjudication; Dismisses writ challenging territorial jurisdiction
Jan 29, 2025- In Favour of Respondent
- Citation Number : TS-33-HC(GUJ)-2025-GST
High Court
HC: ECrL represents 'wallet'/'fund-pool'; Validates ITC availment under CGST, SGST instead of IGST
Jan 29, 2025- In Favour of Petitioner
- Citation Number : TS-32-HC(KER)-2025-GST
High Court
HC: Dismisses writ challenging 'gold' confiscation considering Revenue's 'clear-cut' opinion, directs Assessee to file reply
Jan 29, 2025- In Favour of Petitioner
- Citation Number : TS-31-HC(MAD)-2025-GST
High Court
HC: Directs ‘expeditious’ adjudication of industrial kerosine detention, confiscation
Jan 28, 2025- In Favour of Petitioner
- Citation Number : TS-30-HC(KER)-2025-GST
High Court
HC: Remands for supplying ‘foundational’ document, SIB report for responding to SCN
Jan 28, 2025- In Favour of Petitioner
- Citation Number : TS-29-HC(ALL)-2025-GST
Supreme Court
SC: Stays proceedings in SCN issued to casino till final disposal of Gameskraft matter
Jan 27, 2025- In Favour of Not Applicable
- Citation Number : TS-28-SC-2025-GST
Supreme Court
SC: Copy of order upholding HC judgment quashing Rs. 3731 cr SCN against Co.’s employee
Jan 24, 2025- In Favour of Petitioner
- Citation Number : TS-27-SC-2025-GST
High Court
HC: Directs to deposit 10% of disputed tax on account of non-constitution of GSTAT
Jan 24, 2025- In Favour of Not Applicable
- Citation Number : TS-26-HC(ORI)-2025-GST
High Court
HC: Allows re-credit of amount paid on RCM basis in Electronic Credit Ledger
Jan 24, 2025- In Favour of Petitioner
- Citation Number : TS-906-HC(MAD)-2024-GST
High Court
HC: Grants refund of ITC for compensation cess with interest
Jan 24, 2025- In Favour of Petitioner
- Citation Number : TS-24-HC(BOM)-2025-GST
High Court
HC: Allows adjustment from IGST balance citing amnesty scheme for interest & penalty waiver
Jan 24, 2025- In Favour of Petitioner
- Citation Number : TS-25-HC(ALL)-2025-GST
High Court
HC: Upholds Single Judge view validating cross-empowerment of State authorities as ‘proper officers’
Jan 23, 2025- In Favour of Petitioner
- Citation Number : TS-23-HC(KER)-2025-GST
High Court
HC: Copy of Bombay HC judgment quashing demand on transfer/assignment of leasehold rights
Jan 22, 2025- In Favour of Petitioner
- Citation Number : TS-22-HC(BOM)-2025-GST
High Court
HC: Writ Court can intervene if SCN ignores assessee's contentions raised during intimation stage
Jan 22, 2025- In Favour of Appellant
- Citation Number : TS-21-HC(CAL)-2025-GST
High Court
HC: Remands with a direction to consider ‘afresh’ ISD credit transition
Jan 22, 2025- In Favour of Petitioner
- Citation Number : TS-20-HC(DEL)-2025-GST
High Court
HC: Directs to afford an opportunity of personal hearing
Jan 22, 2025- In Favour of Petitioner
- Citation Number : TS-901-HC(MAD)-2024-GST
High Court
HC: Condones delay in appeal-filing owing to furnishing of ‘adequate reasoning’
Jan 22, 2025- In Favour of Petitioner
- Citation Number : TS-19-HC(CAL)-2025-GST
High Court
HC: Quashes ITC disallowance stemming from return mismatch; Follows Safari Retreats
Jan 22, 2025- In Favour of Not Available
- Citation Number : TS-18-HC(KER)-2025-GST