Rulings ( 6203 results )

HC: Dismisses writ challenging order of cancellation of registration citing availability of alternative appellate remedy

  • In Favour of Petitioner
  • Citation Number : TS-499-HC(CAL)-2022-GST

AAR: ITC ineligible on installation of Solar Power Panel as supply of electricity is exempt

  • In Favour of Respondent
  • Citation Number : TS-498-AAR(TN)-2022-GST

HC: Permits GSTIN/Branch amendment in 37 BoEs; Quashes Order demanding IGST Credit reversal

  • In Favour of Not Applicable
  • Citation Number : TS-497-HC(BOM)-2022-GST

HC: Restrains parallel proceedings by Anti-Evasion & Range-office considering already commenced audit-proceedings for same period

  • In Favour of Appellant
  • Citation Number : TS-496-HC(CAL)-2022-GST

HC: Declines to interfere with multiple proceedings for same FYs by three wings of same Dept.

  • In Favour of Petitioner
  • Citation Number : TS-495-HC(CAL)-2022-GST

HC: Vacates interim-stay, cites SC’s ‘categorical pronouncement' on GST rate clarity vis-a-vis tenders

  • In Favour of Respondent
  • Citation Number : TS-494-HC(GAUH)-2022-GST

HC: Copy of HC-order allowing utilization of ECrL balance for payment of 10% disputed tax-amount before filing appeal

  • In Favour of Petitioner
  • Citation Number : TS-493-HC(BOM)-2022-GST

HC: Directs Revenue to pass final order in a writ challenging inaction of not disposing appeal

  • In Favour of Respondent
  • Citation Number : TS-492-HC(CAL)-2022-GST

HC: Refund not lapsed on account of period of filing refund claim notified in July, 2022

  • In Favour of Not Applicable
  • Citation Number : TS-491-HC(GUJ)-2022-GST

HC: Remands matter citing Appellate Authority’s failure to consider existence of malafide intention for e-way bill non-extension

  • In Favour of Respondent
  • Citation Number : TS-490-HC(CAL)-2022-GST

HC: Dismisses challenge to GST leviability on royalty; Court bound by co-ordinate bench’s final orders

  • In Favour of Respondent
  • Citation Number : TS-489-HC(RAJ)-2022-GST

HC: GST law envisages rectification opportunity to wrongdoer; Detention not convertible to confiscation

  • In Favour of Petitioner
  • Citation Number : TS-488-HC(KAR)-2022-GST

HC: Unsigned order of GST registration cancellation has no 'effect in eyes of law'

  • In Favour of Petitioner
  • Citation Number : TS-487-HC(BOM)-2022-GST

HC: Online Rummy not ‘game of chance’, quashes statute putting absolute embargo on ‘game of skill’

  • In Favour of Petitioner
  • Citation Number : TS-486-HC(KAR)-2022-GST

HC: E-way bill not mandatory for intra-city movement; Upholds appellate-order

  • In Favour of Not Available
  • Citation Number : TS-485-HC(ALL)-2022-GST

HC: Provisional attachment passed more than 2 years ago cannot survive

  • In Favour of Petitioner
  • Citation Number : TS-484-HC(DEL)-2022-GST

HC: Technical glitch led to incomplete e-way bill; Directs refund of amount collected

  • In Favour of Applicant
  • Citation Number : TS-483-HC(ALL)-2022-GST

HC: Directs Revenue to remit interest w.r.t. GST refund till next hearing date

  • In Favour of Applicant
  • Citation Number : TS-482-HC(DEL)-2022-GST

HC: Quashes detention order passed after 7 days owing to "holiday"; Slams Revenue for "serious flaw"

  • In Favour of Petitioner
  • Citation Number : TS-481-HC(MAD)-2022-GST