Rulings ( 7211 results )
High Court
HC: In matter concerning manner of service of order, requires Revenue to file counter-affidavit
- In Favour of Petitioner
- Citation Number : TS-394-HC(ALL)-2023-GST
High Court
HC: Quashes ‘cryptic’ order cancelling GST registration retrospectively; Allows writ
- In Favour of Petitioner
- Citation Number : TS-393-HC(DEL)-2023-GST
High Court
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
High Court
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
High Court
HC: Grants bail to Applicant accused of fraudulently availing ITC, imposes conditions
- In Favour of Petitioner
- Citation Number : TS-388-HC(ALL)-2023-GST
High Court
HC: Cannot entertain writ on supposed tax evasion absent appropriate Departmental proceedings
- In Favour of Petitioner
- Citation Number : TS-389-HC(ALL)-2023-GST
High Court
HC: Quashes SCN seeking registration cancellation as it suffers vice of obscurity
- In Favour of Petitioner
- Citation Number : TS-392-HC(AP)-2023-GST
High Court
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
High Court
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
High Court
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
High Court
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
High Court
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
High Court
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
High Court
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
High Court
HC: Due to availability of alternative statutory remedy, dismisses writ petition
- In Favour of Respondent
- Citation Number : TS-380-HC(KER)-2023-GST
High Court
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
High Court
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
Supreme Court
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
High Court
HC: Cash seizure from premises during investigation unwarranted, directs release
- In Favour of Petitioner
- Citation Number : TS-377-HC(KER)-2023-GST
Competition Commission of India
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