Rulings ( 6678 results )

HC: Delhi HC calls upon GST-Council to address divergent rates on job-work of bottling alcoholic beverages

  • In Favour of Not Applicable
  • Citation Number : TS-239-HC(DEL)-2021-GST

HC: Considering prevailing COVID-19 situation, Delhi HC stays DGAP summons against Realtor assailing NAA order

  • In Favour of Not Applicable
  • Citation Number : TS-238-HC(DEL)-2021-GST

HC: Permits TRAN-01-filing till June 30; Cites absence of effective revisional mechanism, Rule 117(1A) irrationality

  • In Favour of Not Applicable
  • Citation Number : TS-236-HC(DEL)-2021-GST

HC: Allows fourth bail application of assessee accused of Rs. 127 crores ITC scam

  • In Favour of Petitioner
  • Citation Number : TS-235-HC(RAJ)-2021-GST

HC: Grants bail to Chartered Accountant arrested on account of bogus ITC availment

  • In Favour of Not Applicable
  • Citation Number : TS-234-HC(RAJ)-2021-GST

HC: Issues notice in challenge to cancellation of GST registration, SCN internally inconsistent

  • In Favour of Not Applicable
  • Citation Number : TS-233-HC(DEL)-2021-GST

HC: Absent apprehension of running, allows bail to 68 year old accused of ITC fraud

  • In Favour of Petitioner
  • Citation Number : TS-232-HC(RAJ)-2021-GST

HC: Dismisses bail application of alleged mastermind in fake ITC availment case

  • In Favour of Respondent
  • Citation Number : TS-231-HC(RAJ)-2021-GST

HC: Taxability of 'oxygen cylinders' donated to State by Corporates under Delhi HC scanner

  • In Favour of Not Applicable
  • Citation Number : TS-230-HC(DEL)-2021-GST

HC: P&H HC's notice in SBI Cards' matter for seeking refund of GST paid twice

  • In Favour of Not Applicable
  • Citation Number : TS-229-HC(P&H)-2021-GST

HC: Directs Water Supply Board to revise work-contract terms due to GST implementation

  • In Favour of Petitioner
  • Citation Number : TS-228-HC(MAD)-2021-GST

AAR: Liaison office connecting business in India with Dubai HO, an ‘Intermediary’, liable to register

  • In Favour of Not Applicable
  • Citation Number : TS-227-AAR(MAH)-2021-GST

HC: Quashes assessment order citing adoption of ‘arbitrary’ method under best-judgment assessment

  • In Favour of Petitioner
  • Citation Number : TS-1170-HC(TEL)-2021-GST

HC: Closes writ, summons under challenge having become inefficacious

  • In Favour of Petitioner
  • Citation Number : TS-1168-HC(DEL)-2021-GST

HC: To examine nexus between FEMA, IGST Act in plea concerning export proceeds’ realization

  • In Favour of Not Applicable
  • Citation Number : TS-1167-HC(DEL)-2021-GST

HC: Quashes provisional-attachment order where proceedings invoked against third parties for GST violation

  • In Favour of Petitioner
  • Citation Number : TS-1166-HC(GUJ)-2021-GST

HC: Grants bail to alleged GST-evader accused of covert fictitious firm operations

  • In Favour of Applicant
  • Citation Number : TS-1169-HC(GUJ)-2021-GST

HC: Quashes bank account attachment sans material to prove involvement in alleged illegal transaction

  • In Favour of Petitioner
  • Citation Number : TS-226-HC(DEL)-2021-GST

HC: Quashes assessment order alleging bill trading, absent hearing opportunity to Assessee

  • In Favour of Petitioner
  • Citation Number : TS-225-HC(MAD)-2021-GST

HC: Grants bail to alleged kingpin of GST-evasion racket involving 13 fictitious firms

  • In Favour of Not Applicable
  • Citation Number : TS-224-HC(GUJ)-2021-GST