Rulings ( 6308 results )

HC: Permits remission of arrears in 6 monthly instalments

  • In Favour of Respondent
  • Citation Number : TS-573-HC(KER)-2023-GST

HC: Directs GST-refund to students following National Board of Examinations's acknowledgment to withdraw notifications

  • In Favour of Petitioner
  • Citation Number : TS-570-HC(DEL)-2023-GST

HC: Sets-aside assessment against Star-Health citing non-grant of fair-hearing opportunity to effectively reply/defend

  • In Favour of Petitioner
  • Citation Number : TS-569-HC(MAD)-2023-GST

HC: Cash not forming stock-in-trade cannot be seized by GST Dept. as ‘things’

  • In Favour of Petitioner
  • Citation Number : TS-568-HC(GUJ)-2023-GST

HC: Quashes order denying ITC refund basis GSTR 2A-3B difference

  • In Favour of Petitioner
  • Citation Number : TS-564-HC(KER)-2023-GST

HC: Penalty payable at notice state for non-payment of tax despite collection from others

  • In Favour of Respondent
  • Citation Number : TS-567-HC(KER)-2023-GST

HC: Rules on maintainability of petition involving delay in filing appeal; Refers to 52nd Council recommendation

  • In Favour of Respondent
  • Citation Number : TS-565-HC(GUJ)-2023-GST

HC: Citing Assessee's failure to file refund application within prescribed period, dismisses writ

  • In Favour of Respondent
  • Citation Number : TS-566-HC(PAT)-2023-GST

HC: Allows IDS-refund to textile-manufacturer having multiple inputs and output supplies with different rates

  • In Favour of Petitioner
  • Citation Number : TS-563-HC(RAJ)-2023-GST

HC: Garnishee proceedings without notice to assessee requiring response/clarifications 'bad in law'

  • In Favour of Petitioner
  • Citation Number : TS-562-HC(TEL)-2023-GST

HC: Authorisation during search & seizure, ‘general’, not specific for every item seized

  • In Favour of Petitioner
  • Citation Number : TS-561-HC(KER)-2023-GST

HC: AC cannot issue order when Writ Court specifically directed matter for Commissioner’s consideration

  • In Favour of Petitioner
  • Citation Number : TS-560-HC(TEL)-2023-GST

HC: Colleges liable to pay GST on 'Affiliation' and 'Inspection' fees to Affiliating University

  • In Favour of Respondent
  • Citation Number : TS-559-HC(TEL)-2023-GST

HC: Detention order solely on the allegation of not carrying TDS-01 form, unsustainable

  • In Favour of Petitioner
  • Citation Number : TS-558-HC(ALL)-2023-GST

HC: Sets aside GST registration cancellation order passed without recording any cogent reason

  • In Favour of Petitioner
  • Citation Number : TS-555-HC(ALL)-2023-GST

HC: Intention of adverse view should culminate into Notice to Assessee, quashes order

  • In Favour of Petitioner
  • Citation Number : TS-553-HC(ALL)-2023-GST

HC: Instructs unblocking ITC after retaining 10% penalty amout to fulfill pre-deposit condition

  • In Favour of Respondent
  • Citation Number : TS-556-HC(P&H)-2023-GST

HC: Rules on cross-empowerment under GST in summons for procuring presence as witness; Directs appearance

  • In Favour of Respondent
  • Citation Number : TS-554-HC(PAT)-2023-GST

HC: Assessee cannot argue case without any pleadings in writ petition

  • In Favour of Respondent
  • Citation Number : TS-552-HC(ALL)-2023-GST

HC: SCN issued to Indiabulls denying TDS transfer from VAT to GST 'illegal'

  • In Favour of Petitioner
  • Citation Number : TS-548-HC(MAD)-2023-GST