Rulings ( 6871 results )
High Court
HC: Quashes GST-registration suspension order on technical ground of limitation as State’s right not adversely affected
Feb 17, 2023- In Favour of Petitioner
- Citation Number : TS-44-HC(BOM)-2023-GST
High Court
HC: Remands matter of GST cancellation noting natural justice principle violation
Feb 17, 2023- In Favour of Petitioner
- Citation Number : TS-729-HC(TEL)-2022-GST
High Court
HC: Grants hearing opportunity against GST registration cancellation order subject to clearing dues
Feb 17, 2023- In Favour of Petitioner
- Citation Number : TS-42-HC(CAL)-2023-GST
High Court
HC: Refrains Revenue from attaching funds in any other account of Assessee, requires fresh representation
Feb 17, 2023- In Favour of Petitioner
- Citation Number : TS-43-HC(MAD)-2023-GST
High Court
HC: Assessee cannot question jurisdiction without approaching authorities for revocation of bank-account attachment
Feb 17, 2023- In Favour of Respondent
- Citation Number : TS-40-HC(BOM)-2023-GST
High Court
HC: Denies pre-arrest bail to Applicant accused for obtaining registration basis fraudulent documents, NOC
Feb 17, 2023- In Favour of Respondent
- Citation Number : TS-41-HC(BOM)-2023-GST
High Court
HC: Grants one more personal hearing opportunity in matter assailing dual-prosecution under GST
Feb 15, 2023- In Favour of Petitioner
- Citation Number : TS-39-HC(MAD)-2023-GST
High Court
HC: Provisional attachment should not hamper normal business activities, Directs conditional bank-account release
Feb 14, 2023- In Favour of Respondent
- Citation Number : TS-38-HC(GUJ)-2023-GST
High Court
HC: Upholds AAAR-order; Cannot change classification of Polypropylene Bags just to avail lower Tariff-Rate
Feb 13, 2023- In Favour of Respondent
- Citation Number : TS-37-HC(CAL)-2023-GST
High Court
HC: Quashes assessment order passed without granting a personal hearing
Feb 13, 2023- In Favour of Petitioner
- Citation Number : TS-36-HC(MP)-2023-GST
High Court
HC: Condones 27 days delay in filing appeal; Disposes writ
Feb 13, 2023- In Favour of Petitioner
- Citation Number : TS-35-HC(CAL)-2023-GST
High Court
HC: Restores GST registration cancelled basis 'cryptic, non-reasoned, unpalatable' SCN, and order
Feb 13, 2023- In Favour of Petitioner
- Citation Number : TS-34-HC(GUJ)-2023-GST
High Court
HC: SCN must clearly state reasons for GST registration cancellation without fail
Feb 13, 2023- In Favour of Petitioner
- Citation Number : TS-33-HC(DEL)-2023-GST
High Court
HC: Revives registration; Allows similar benefits as extended in Suguna Cutpiece Centre case
Feb 13, 2023- In Favour of Petitioner
- Citation Number : TS-729-HC(MAD)-2022-GST
High Court
HC: Quashes Audit Report passed without affording reasonable opportunity, grants liberty to file response
Feb 13, 2023- In Favour of Petitioner
- Citation Number : TS-32-HC(KAR)-2023-GST
High Court
HC: Writ assailing intimation letters proposing levy of tax, interest & penalty pursuant to inspection of premises ‘premature’
Feb 13, 2023- In Favour of Petitioner
- Citation Number : TS-31-HC(MAD)-2023-GST
High Court
HC: No provision in GST requiring verification of supplier’s supplier; Directs granting IGST refund
Feb 10, 2023- In Favour of Petitioner
- Citation Number : TS-30-HC(GUJ)-2023-GST
High Court
HC: Quashes ex-parte registration cancellation basis "hollow and shaky" one-liner SCN
Feb 10, 2023- In Favour of Petitioner
- Citation Number : TS-29-HC(GUJ)-2023-GST
High Court
HC: Authority cannot deny entertaining appeal filed offline on technical grounds
Feb 09, 2023- In Favour of Petitioner
- Citation Number : TS-28-HC(ALL)-2023-GST
High Court
HC: Area-based exemption denial to eligible-unit under excise-regime no reason to restrict 'Budgetary-Support' benefit
Feb 09, 2023- In Favour of Not Available
- Citation Number : TS-27-HC(DEL)-2023-GST