Rulings ( 7211 results )
High Court
HC: Dismisses challenge to SCN issued u/s 74 pursuant to audit-report not containing fraud/suppression findings
- In Favour of Respondent
- Citation Number : TS-41-HC(MAD)-2024-GST
High Court
HC: Cites 'glaring jurisdiction error' by Appellate-Authority in rejecting appeal invoking Section 63 against registered assessee
- In Favour of Petitioner
- Citation Number : TS-40-HC(ORI)-2024-GST
High Court
HC: Citing existence of statutory-appeal remedy, dismisses Ultratech-Cement's writ challenging 18% GST-levy on mining-lease
- In Favour of Respondent
- Citation Number : TS-38-HC(CHAT)-2024-GST
High Court
HC: Quashes assessment order owing to non-availability of documents in custody of CGST Authorities
- In Favour of Petitioner
- Citation Number : TS-37-HC(MAD)-2024-GST
High Court
HC: Pass ‘speaking order’ w.r.t. interest on delayed carry forward in transition period
- In Favour of Petitioner
- Citation Number : TS-36-HC(DEL)-2024-GST
High Court
HC: Limitation Act inapplicable in view of ‘specific’ limitation in section 107 of CGST Act
- In Favour of Petitioner
- Citation Number : TS-29-HC(ALL)-2024-GST
High Court
HC: Directs to restore GST registration absent ‘supporting material’ for fraud
- In Favour of Petitioner
- Citation Number : TS-28-HC(MAD)-2024-GST
High Court
HC: Allows refund under inverted duty structure on bottling of LPG following settled HC precedents
- In Favour of Petitioner
- Citation Number : TS-35-HC(KER)-2024-GST
High Court
HC: Sets-aside AAAR's ruling on bakery-products' classification for not disclosing adverse material collected behind assessee's back
- In Favour of Petitioner
- Citation Number : TS-34-HC(ORI)-2024-GST
High Court
HC: Citing 'no connection' with allegations levelled vis-a-vis supplier, sets-aside detention, penalty against assessee
- In Favour of Petitioner
- Citation Number : TS-33-HC(CAL)-2024-GST
High Court
HC: Post-supply volume discount not includible in buyer/recipient's 'transaction value', doesn't constitute 'subsidy'
- In Favour of Respondent
- Citation Number : TS-32-HC(MAD)-2024-GST
High Court
HC: Cannot pass order bypassing legislative barriers of 'natural-justice' mandating 'personal hearing' opportunity
- In Favour of Petitioner
- Citation Number : TS-31-HC(ALL)-2024-GST
High Court
HC: Hearing opportunity 'mandatory' for adverse-orders even if not requested specifically; Interprets ‘or’
- In Favour of Petitioner
- Citation Number : TS-30-HC(MP)-2024-GST
High Court
HC: Show cause notice marks a vital checkpoint in administrative proceedings; Cites specificity, fairness principles
- In Favour of Petitioner
- Citation Number : TS-27-HC(ALL)-2024-GST
High Court
HC: Grants bail to CA accused of Rs 122 cr GST violation upon expressing readiness to deposit Rs 50 lakh
- In Favour of Petitioner
- Citation Number : TS-26-HC(MAD)-2024-GST
High Court
HC: Authorities duty-bound to establish tax-evasion intent in not producing EWB; Sets-aside penalty
- In Favour of Petitioner
- Citation Number : TS-25-HC(ALL)-2024-GST
High Court
HC: Delhi HC upholds constitutional validity of Anti-Profiteering legislation, but no room for arbitrariness
- In Favour of Not Applicable
- Citation Number : TS-24-HC(DEL)-2024-GST
High Court
HC: Denial of GST-credit transition post retrospective restoration of VAT-registration 'illegal'
- In Favour of Petitioner
- Citation Number : TS-714-HC(CAL)-2023-GST
High Court
HC: Crime under GST not heinous like murder or terrorism; Grants bail in Rs 144 cr tax-fraud case
- In Favour of Applicant
- Citation Number : TS-23-HC(BOM)-2024-GST
High Court
HC: Laments Revenue's approach to withhold refund due to alert in automated system
- In Favour of Petitioner
- Citation Number : TS-22-HC(BOM)-2024-GST