Rulings ( 7209 results )
High Court
HC: Nokia’s software development, support, etc. to overseas-entity not ‘Intermediary-service’; Quashes Rs. 747 cr. demand
- In Favour of Petitioner
- Citation Number : TS-844-HC(KAR)-2024-GST
High Court
HC: Directs Revenue to grant refund basis amended 'adjusted-total-turnover’ definition as clarified
- In Favour of Petitioner
- Citation Number : TS-843-HC(GUJ)-2024-GST
High Court
HC: Quashes proceedings absent specific details mentioning date, time and venue for personal hearing
- In Favour of Not Applicable
- Citation Number : TS-842-HC(MAD)-2024-GST
High Court
HC: Denying Assessee’s right to cross-examine violates principles of natural justice; Allows writ
- In Favour of Petitioner
- Citation Number : TS-841-HC(KER)-2024-GST
High Court
HC: Quashes arrest of Director for non-furnishing ‘grounds ‘in writing’; Sets-aside subsequent remand
- In Favour of Not Available
- Citation Number : TS-840-HC(DEL)-2024-GST
High Court
HC: Telecom towers are movable property; Exclusion from Plant & Machinery doesn't make them immovable
- In Favour of Petitioner
- Citation Number : TS-839-HC(DEL)-2024-GST
High Court
HC: Quashes assessment order, directs lifting of account-attachment on compliance with payment condition
- In Favour of Not Available
- Citation Number : TS-838-HC(MAD)-2024-GST
High Court
HC: Quashes registration-cancellation of Composition Scheme taxpayer by treating as ‘Other’
- In Favour of Petitioner
- Citation Number : TS-837-HC(ALL)-2024-GST
High Court
HC: Quashes rejection of ‘ownership of goods’ by officers despite ‘Aadhar authenticated’ GSTIN
- In Favour of Not Available
- Citation Number : TS-836-HC(ALL)-2024-GST
High Court
HC: Quashes assessment order against deceased person, orders notice to legal representatives
- In Favour of Petitioner
- Citation Number : TS-835-HC(MAD)-2024-GST
High Court
HC: Intervention at SCN-stage for procedural grievances "impermissible" absent perversity; Dismisses writ
- In Favour of Respondent
- Citation Number : TS-834-HC(CAL)-2024-GST
High Court
HC: Sets-aside export denial on advertising services; Directs re-adjudication after considering CBIC-Circular, Assessee's submissions
- In Favour of Petitioner
- Citation Number : TS-833-HC(BOM)-2024-GST
High Court
HC: Grants opportunity to contest ‘Intermediary’ status; Sets aside assessment order
- In Favour of Not Available
- Citation Number : TS-832-HC(MAD)-2024-GST
High Court
HC: Upholds cancellation of GST registration citing ‘delay and latches’, non-compliance
- In Favour of Not Available
- Citation Number : TS-831-HC(JHAR)-2024-GST
High Court
HC: Quashes demand order which is ‘merely’ a copy of taxpayer’s response to SCN
- In Favour of Petitioner
- Citation Number : TS-830-HC(ALL)-2024-GST
High Court
HC: Quashes assessment order sans opportunity of hearing to contest Audit objections
- In Favour of Petitioner
- Citation Number : TS-829-HC(MAD)-2024-GST
High Court
HC: Existing units eligible to 'Budgetary-Support Scheme' benefit despite 'ownership change'
- In Favour of Petitioner
- Citation Number : TS-828-HC(SIK)-2024-GST
High Court
HC: Interprets ‘already pending’; Subsequent pre-SCN issuance cannot preclude AAR from deciding application
- In Favour of Petitioner
- Citation Number : TS-827-HC(BOM)-2024-GST
High Court
HC: Relegates taxpayer to statutory appeal remedy in writ challenging denial of ITC refund
- In Favour of Applicant
- Citation Number : TS-826-HC(DEL)-2024-GST
High Court
HC: Issues notice in Bharti Airtel’s writ challenging ITC denial on telecom tower
- In Favour of Petitioner
- Citation Number : TS-825-HC(DEL)-2024-GST