Rulings ( 7214 results )

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High Court

HC: Composition option cancellation reckoned from condition-breach date; Directs Revenue to address software limitation

  • In Favour of Petitioner
  • Citation Number : TS-47-HC(GUJ)-2023-GST
High Court

HC: Upholds SBI-Cards claim of Rs. 16 cr towards interest on delayed refund absent any justification for denial

  • In Favour of Petitioner
  • Citation Number : TS-46-HC(P&H)-2023-GST
Appellate Authority for Advance Ruling

AAAR: Clarifies GST rate applicability on setting-up Naval Communication Network as sub-contractor for Indian Navy on BSNL’s behalf

  • In Favour of Respondent
  • Citation Number : TS-45-AAAR(MAH)-2023-GST
High Court

HC: Quashes GST-registration suspension order on technical ground of limitation as State’s right not adversely affected

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • 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

  • In Favour of Respondent
  • Citation Number : TS-37-HC(CAL)-2023-GST
High Court

HC: Quashes assessment order passed without granting a personal hearing

  • In Favour of Petitioner
  • Citation Number : TS-36-HC(MP)-2023-GST
High Court

HC: Condones 27 days delay in filing appeal; Disposes writ

  • 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

  • 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

  • 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

  • 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

  • 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’

  • 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

  • In Favour of Petitioner
  • Citation Number : TS-30-HC(GUJ)-2023-GST