Rulings ( 7211 results )

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High Court

HC: ‘Not permissible’ to seek refund of pre-GST taxes via writ petition

  • In Favour of Petitioner
  • Citation Number : TS-217-HC(ORI)-2023-GST
High Court

HC: Deficiency notice for pointing out defect in return not necessary before initiation of proceedings u/s 74

  • In Favour of Respondent
  • Citation Number : TS-216-HC(ALL)-2023-GST
High Court

HC: Relegates towards alternate remedy in challenge to vehicle detention order

  • In Favour of Petitioner
  • Citation Number : TS-215-HC(MAD)-2023-GST
High Court

HC: Quashes demand order for not serving appropriate notice, directs fresh issuance

  • In Favour of Petitioner
  • Citation Number : TS-214-HC(ALL)-2023-GST
High Court

HC: Citing expiry of limitation period for filing statutory appeal, dismisses writ against dues recovery

  • In Favour of Respondent
  • Citation Number : TS-210-HC(RAJ)-2023-GST
High Court

HC: Quashes order suspending GST registration since SCN ‘bereft of specific reasons’

  • In Favour of Petitioner
  • Citation Number : TS-211-HC(DEL)-2023-GST
High Court

HC: Quashes initiation of recovery proceedings owing to ‘vague’ SCN

  • In Favour of Petitioner
  • Citation Number : TS-213-HC(MP)-2023-GST
High Court

HC: Quashes order attaching bank-account of payment aggregator 'Onion-Pay' alleging fake/non-existent merchant

  • In Favour of Petitioner
  • Citation Number : TS-209-HC(DEL)-2023-GST
Appellate Authority for Advance Ruling

AAAR: Affirms AAR-order; Denies concessional rate benefit on works-contract to Uttar Pradesh Jal Nigam

  • In Favour of Appellant
  • Citation Number : TS-208-AAAR(UP)-2023-GST
High Court

HC: Sets aside refund rejection order; Remands for fresh consideration

  • In Favour of Petitioner
  • Citation Number : TS-206-HC(CAL)-2023-GST
High Court

HC: Permits extension of time for queries relating to SCN

  • In Favour of Petitioner
  • Citation Number : TS-205-HC(MAD)-2023-GST
High Court

HC: Stays recovery proceedings, restraining coercive steps, pending GST Tribunal establishment

  • In Favour of Appellant
  • Citation Number : TS-207-HC(CAL)-2023-GST
High Court

HC: Citing availability of statutory remedy, dismisses writ against provisional attachment of cash-credit facility

  • In Favour of Respondent
  • Citation Number : TS-204-HC(CAL)-2023-GST
High Court

HC: Sets-aside McDonald India's refund rejection on services rendered to US Parent; Remands matter

  • In Favour of Petitioner
  • Citation Number : TS-203-HC(DEL)-2023-GST
Authority for Advance Ruling

AAR: Supply of goods and services thereto through separate contracts not ‘composite’ absent ‘natural bundling’

  • In Favour of Applicant
  • Citation Number : TS-202-AAR(TEL)-2023-GST
Authority for Advance Ruling

AAR: Motor-Vehicle Hire Service provider to charge GST on whole bill-amount including fuel reimbursement

  • In Favour of Applicant
  • Citation Number : TS-201-AAR(UTT)-2023-GST
High Court

HC: Allows interest in compliance with refund sanction order payable before May 31

  • In Favour of Respondent
  • Citation Number : TS-200-HC(DEL)-2023-GST
High Court

HC: Directs release of goods, vehicle post payment of 200% of tax invoice value

  • In Favour of Petitioner
  • Citation Number : TS-197-HC(ALL)-2023-GST
High Court

HC: Transporter cannot seek release of goods by claiming full tax payment, dismisses writ

  • In Favour of Respondent
  • Citation Number : TS-196-HC(MAD)-2023-GST
High Court

HC: Un-signed scanned copy of declaration uploaded with refund application not an ‘illegality’

  • In Favour of Petitioner
  • Citation Number : TS-199-HC(RAJ)-2023-GST