Rulings ( 6623 results )
High Court
HC: Penalty payable at notice state for non-payment of tax despite collection from others
Nov 02, 2023- In Favour of Respondent
- Citation Number : TS-567-HC(KER)-2023-GST
High Court
HC: Rules on maintainability of petition involving delay in filing appeal; Refers to 52nd Council recommendation
Nov 02, 2023- In Favour of Respondent
- Citation Number : TS-565-HC(GUJ)-2023-GST
High Court
HC: Citing Assessee's failure to file refund application within prescribed period, dismisses writ
Nov 02, 2023- In Favour of Respondent
- Citation Number : TS-566-HC(PAT)-2023-GST
High Court
HC: Allows IDS-refund to textile-manufacturer having multiple inputs and output supplies with different rates
Nov 01, 2023- In Favour of Petitioner
- Citation Number : TS-563-HC(RAJ)-2023-GST
High Court
HC: Garnishee proceedings without notice to assessee requiring response/clarifications 'bad in law'
Nov 01, 2023- In Favour of Petitioner
- Citation Number : TS-562-HC(TEL)-2023-GST
High Court
HC: Authorisation during search & seizure, ‘general’, not specific for every item seized
Oct 31, 2023- In Favour of Petitioner
- Citation Number : TS-561-HC(KER)-2023-GST
High Court
HC: AC cannot issue order when Writ Court specifically directed matter for Commissioner’s consideration
Oct 30, 2023- In Favour of Petitioner
- Citation Number : TS-560-HC(TEL)-2023-GST
High Court
HC: Colleges liable to pay GST on 'Affiliation' and 'Inspection' fees to Affiliating University
Oct 30, 2023- In Favour of Respondent
- Citation Number : TS-559-HC(TEL)-2023-GST
High Court
HC: Detention order solely on the allegation of not carrying TDS-01 form, unsustainable
Oct 27, 2023- In Favour of Petitioner
- Citation Number : TS-558-HC(ALL)-2023-GST
High Court
HC: Sets aside GST registration cancellation order passed without recording any cogent reason
Oct 27, 2023- In Favour of Petitioner
- Citation Number : TS-555-HC(ALL)-2023-GST
High Court
HC: Intention of adverse view should culminate into Notice to Assessee, quashes order
Oct 27, 2023- In Favour of Petitioner
- Citation Number : TS-553-HC(ALL)-2023-GST
High Court
HC: Instructs unblocking ITC after retaining 10% penalty amout to fulfill pre-deposit condition
Oct 27, 2023- In Favour of Respondent
- Citation Number : TS-556-HC(P&H)-2023-GST
High Court
HC: Rules on cross-empowerment under GST in summons for procuring presence as witness; Directs appearance
Oct 27, 2023- In Favour of Respondent
- Citation Number : TS-554-HC(PAT)-2023-GST
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