Rulings ( 6310 results )
High Court
HC: Assessee cannot argue case without any pleadings in writ petition
Oct 26, 2023- In Favour of Respondent
- Citation Number : TS-552-HC(ALL)-2023-GST
High Court
HC: SCN issued to Indiabulls denying TDS transfer from VAT to GST 'illegal'
Oct 26, 2023- In Favour of Petitioner
- Citation Number : TS-548-HC(MAD)-2023-GST
High Court
HC: Issues notice in writ concerning Schedule II, III on lease, tenancy or easement
Oct 25, 2023- In Favour of Not Applicable
- Citation Number : TS-545-HC(GUJ)-2023-GST
High Court
HC: Allows refund considering statement containing shipping bills, invoice date
Oct 25, 2023- In Favour of Respondent
- Citation Number : TS-549-HC(DEL)-2023-GST
High Court
HC: Quashes SCN, order cancelling GST registration for violation of natural justice principles
Oct 25, 2023- In Favour of Respondent
- Citation Number : TS-546-HC(DEL)-2023-GST
High Court
HC: Denies Anticipatory-Bail to accused alleged to be associated with firm having fake GST-number
Oct 25, 2023- In Favour of Respondent
- Citation Number : TS-544-HC(DEL)-2023-GST
High Court
HC: Transaction genuineness cannot be established without relevant documents; Upholds proceedings initiated for ITC-denial
Oct 23, 2023- In Favour of Respondent
- Citation Number : TS-543-HC(ALL)-2023-GST
High Court
HC: Permits utilizing amount deposited in ECL towards pre-deposit; Revenue’s objection ‘technical in nature’
Oct 23, 2023- In Favour of Petitioner
- Citation Number : TS-542-HC(J&K)-2023-GST
High Court
HC: Quashes ‘defective’ SCN cancelling GST-registration issued sans any reasons, without application of mind
Oct 23, 2023- In Favour of Respondent
- Citation Number : TS-541-HC(BOM)-2023-GST
High Court
HC: Applying 'Verizon Communication' ratio, grants refund on 'Connectivity Services' rendered by Vodafone Idea
Oct 23, 2023- In Favour of Petitioner
- Citation Number : TS-539-HC(DEL)-2023-GST
High Court
HC: Assessing Officer cannot conduct VAT return assessment in garb of disallowing transitional credit
Oct 20, 2023- In Favour of Respondent
- Citation Number : TS-540-HC(JHAR)-2023-GST
High Court
HC: Quashes detention for non-filling of E-way bill part-B; Allows refund with interest
Oct 20, 2023- In Favour of Respondent
- Citation Number : TS-538-HC(ALL)-2023-GST
High Court
HC: Rules on initiation of parallel-proceedings, keeps one ‘in abeyance’ until completion of other
Oct 20, 2023- In Favour of Respondent
- Citation Number : TS-537-HC(PAT)-2023-GST
High Court
HC: Dismisses writ against order holding ITC inadmissible, cites availability of alternative remedy
Oct 20, 2023- In Favour of Respondent
- Citation Number : TS-536-HC(ALL)-2023-GST
High Court
HC: Quashes order passed without granting personal hearing opportunity, follows Moline Traders
Oct 20, 2023- In Favour of Applicant
- Citation Number : TS-535-HC(ALL)-2023-GST
Authority for Advance Ruling
AAR: Water generated by processing effluent water is ordinary water, eligible for exemption
Oct 19, 2023- In Favour of Applicant
- Citation Number : TS-533-AAR(TN)-2023-GST
Authority for Advance Ruling
AAR: Treated water generated by processing effluent water is ordinary water, eligible for exemption
Oct 19, 2023- In Favour of Applicant
- Citation Number : TS-532-AAR(TN)-2023-GST
High Court
HC: STO empowered to pass ITC-blocking order under CGST; Rejects writ
Oct 19, 2023- In Favour of Petitioner
- Citation Number : TS-534-HC(BOM)-2023-GST
High Court
HC: Writ challenging ITC-denial cannot be entertained where assessee gave-up right to prove claim
Oct 18, 2023- In Favour of Respondent
- Citation Number : TS-531-HC(KER)-2023-GST
High Court
HC: Statute doesn't forbid case consolidation when two agencies concurrently initiate investigations
Oct 17, 2023- In Favour of Respondent
- Citation Number : TS-530-HC(DEL)-2023-GST