Rulings ( 6672 results )
High Court
HC: Turns-down request for continuance of old GSTIN and remands registration-revocation for ‘fresh orders
Feb 11, 2025- In Favour of Not Applicable
- Citation Number : TS-61-HC(MAD)-2025-GST
High Court
HC: Section 107 establishes ‘an independent regime’ for appeals; General 'Limitation Act' provisions inapplicable
Feb 11, 2025- In Favour of Not Applicable
- Citation Number : TS-60-HC(DEL)-2025-GST
High Court
HC: Refund rejection sans ‘reasonable opportunity’ of hearing against natural justice principles
Feb 11, 2025- In Favour of Not Applicable
- Citation Number : TS-909-HC(BOM)-2024-GST
High Court
HC: Quashes SCN issued with 2 days delay; Statutory limitation for adjudicatory proceedings ‘mandatory’
Feb 11, 2025- In Favour of Petitioner
- Citation Number : TS-58-HC(AP)-2025-GST
High Court
HC: Revenue's denial to cross-examine supplier to verify ITC availed by recipient ‘not fatal’
Feb 11, 2025- In Favour of Petitioner
- Citation Number : TS-59-HC(MAD)-2025-GST
Appellate Authority for Advance Ruling
AAAR: IGST not payable on Settlement Fees paid for PSC termination: Sets-aside AAR-ruling
Feb 11, 2025- In Favour of Not Available
- Citation Number : TS-57-AAAR(GUJ)-2025-GST
High Court
HC: Handover of cash seized by GST Department to Income Tax not ‘valid’ requisition
Feb 07, 2025- In Favour of Petitioner
- Citation Number : TS-56-HC(KER)-2025-GST
High Court
HC: Allows writ challenging ITC denial despite mentioning GSTN on certificate for supplier
Feb 07, 2025- In Favour of Not Applicable
- Citation Number : TS-55-HC(ALL)-2025-GST
High Court
HC: Claim of ‘ownership’ of detained machine requires ‘investigation’; Relegates to alternate appeal-remedy
Feb 07, 2025- In Favour of Petitioner
- Citation Number : TS-51-HC(ALL)-2025-GST
High Court
HC: If GSTN doesn’t allow refund under ‘export of services’ it can be filed under ‘Others’
Feb 07, 2025- In Favour of Petitioner
- Citation Number : TS-50-HC(BOM)-2025-GST
High Court
HC: ‘Unclear’ revisional order not maintainable; Rules on prerequisites for filing of revision
Feb 07, 2025- In Favour of Petitioner
- Citation Number : TS-54-HC(ALL)-2025-GST
High Court
HC: Production of E-way bill prior to seizure, detention order not an ‘afterthought’
Feb 07, 2025- In Favour of Petitioner
- Citation Number : TS-53-HC(ALL)-2025-GST
High Court
HC: Directs Revenue to consider ITC reversal qua text-books supplied in conjunction with platform-solution-services
Feb 07, 2025- In Favour of Petitioner
- Citation Number : TS-52-HC(BOM)-2025-GST
High Court
HC: Quashes order denying transition of disputed VAT-credit under GST; Cites Usha-Martin ratio
Feb 06, 2025- In Favour of Petitioner
- Citation Number : TS-49-HC(JHAR)-2025-GST
High Court
HC: Revenue cannot reject pre-deposit refund on limitation ground; Term 'may' in Section 54 'directory'
Feb 06, 2025- In Favour of Petitioner
- Citation Number : TS-48-HC(JHAR)-2025-GST
High Court
HC: Cannot restrict IDS refund to edible-oil manufacturer for credit arising prior to effective-date
Feb 05, 2025- In Favour of Petitioner
- Citation Number : TS-47-HC(AP)-2025-GST
Authority for Advance Ruling
AAR: Thyssenkrupp’s turnkey EPC contract with IOCL not divisible despite separate work orders
Feb 05, 2025- In Favour of Applicant
- Citation Number : TS-46-AAR(GUJ)-2025-GST
High Court
HC: Relegates electric three-wheeler manufacturer to alternate remedy of appeal
Feb 05, 2025- In Favour of Petitioner
- Citation Number : TS-908-HC(PAT)-2024-GST
High Court
HC: Quashes order absent attachment of detailed notice along-with DRC-01; Directs De-Novo proceedings
Feb 04, 2025- In Favour of Petitioner
- Citation Number : TS-45-HC(GAUH)-2025-GST
High Court
HC: Cannot pass detention order without waiting for response to notice
Feb 04, 2025- In Favour of Petitioner
- Citation Number : TS-44-HC(ALL)-2025-GST