Rulings ( 6310 results )

HC: Quashes ‘cryptic’ order cancelling GST registration retrospectively; Allows writ

  • In Favour of Petitioner
  • Citation Number : TS-393-HC(DEL)-2023-GST

HC: Revenue not justified in rejecting ITC-transfer by GST-3B due to non-functioning of common portal

  • In Favour of Not Applicable
  • Citation Number : TS-391-HC(ALL)-2023-GST

HC: Issues notice and stays remaining demand owing to non-constitution of Appellate Tribunal

  • In Favour of Petitioner
  • Citation Number : TS-390-HC(ORI)-2023-GST

HC: Grants bail to Applicant accused of fraudulently availing ITC, imposes conditions

  • In Favour of Petitioner
  • Citation Number : TS-388-HC(ALL)-2023-GST

HC: Cannot entertain writ on supposed tax evasion absent appropriate Departmental proceedings

  • In Favour of Petitioner
  • Citation Number : TS-389-HC(ALL)-2023-GST

HC: Quashes SCN seeking registration cancellation as it suffers vice of obscurity

  • In Favour of Petitioner
  • Citation Number : TS-392-HC(AP)-2023-GST

HC: Reusing e-way bills "impliedly proves" tax-evasion intent; Upholds tax, penalty against transporter

  • In Favour of Respondent
  • Citation Number : TS-387-HC(P&H)-2023-GST

HC: Grants adjournment opportunity considering voluminous transaction, however requires deposit citing huge tax liability

  • In Favour of Petitioner
  • Citation Number : TS-386-HC(MAD)-2023-GST

HC: Bank Account freezing a ‘relevant fact’ when considering delay condonation for appeal-filing

  • In Favour of Petitioner
  • Citation Number : TS-385-HC(AP)-2023-GST

HC: Rejects ‘prayer’ for 'interim-relief'/'no further coercive action' in ITC investigation case

  • In Favour of Not Applicable
  • Citation Number : TS-384-HC(BOM)-2023-GST

HC: Quashes arrest warrant issued without receipt of service report however requires appearance in 2 weeks

  • In Favour of Petitioner
  • Citation Number : TS-383-HC(JHAR)-2023-GST

HC: Mere non-uploading of order-copy cannot save time-barred appeal when same served manually

  • In Favour of Not Available
  • Citation Number : TS-382-HC(GUJ)-2023-GST

HC: Releases accused on bail considering ‘illegal’ arrest, till date no taxes, penalty, compoundable offence

  • In Favour of Not Applicable
  • Citation Number : TS-381-HC(ALL)-2023-GST

HC: Due to availability of alternative statutory remedy, dismisses writ petition

  • In Favour of Respondent
  • Citation Number : TS-380-HC(KER)-2023-GST

HC: Aims to balance equities, directs deposition of sum to set-aside ex-parte order

  • In Favour of Petitioner
  • Citation Number : TS-379-HC(ALL)-2023-GST

HC: Quashes communication placing debit freeze on bank account, ladles Revenue with cost

  • In Favour of Not Available
  • Citation Number : TS-378-HC(DEL)-2023-GST

SC: Dismisses Revenue's SLP against HC order allowing release of cash seized during search

  • In Favour of Respondent
  • Citation Number : TS-376-SC-2023-GST

HC: Cash seizure from premises during investigation unwarranted, directs release

  • In Favour of Petitioner
  • Citation Number : TS-377-HC(KER)-2023-GST

CCI: Directs DGAP probe into profiteering in Ireo-Waterfront plots post-2020, cites pending completion certificates

  • In Favour of Respondent
  • Citation Number : TS-375-CCI-2023-GST

CCI: Drops Anti-Profiteering proceedings against realtor, absent other projects for investigation

  • In Favour of Petitioner
  • Citation Number : TS-374-CCI-2023-GST