Rulings ( 7211 results )

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High Court

HC: Rules on cross-empowerment under GST in summons for procuring presence as witness; Directs appearance

  • 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

  • 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'

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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’

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • In Favour of Respondent
  • Citation Number : TS-531-HC(KER)-2023-GST