Rulings ( 6678 results )
High Court
HC: Cannot “put cart before horse”; Directs Revenue to revive incorrectly cancelled GST-registration
May 14, 2021- In Favour of Not Applicable
- Citation Number : TS-223-HC(MAD)-2021-GST
High Court
HC: Delhi HC issues notice in petition assailing constitutional vires of ITC eligibility provisions
May 14, 2021- In Favour of Not Applicable
- Citation Number : TS-222-HC(DEL)-2021-GST
High Court
HC: Declines middleman’s bail; Cites involvement in perpetrating Rs. 55 crores fraud through paper transactions
May 12, 2021- In Favour of Not Applicable
- Citation Number : TS-221-HC-2021-GST
High Court
HC: Enlarges GST-evasion accused on bail; Cites bona fide conduct, cooperation during investigation
May 12, 2021- In Favour of Not Applicable
- Citation Number : TS-220-HC(BOM)-2021-GST
High Court
HC: Refund denial on account of auto-population of claim under one head ‘unfair’; Remits matter
May 11, 2021- In Favour of Not Applicable
- Citation Number : TS-219-HC(MAD)-2021-GST
High Court
HC: Disposes writ challenging summary order of FORM GST DRC-07, relegates Assessee towards appellate remedy
May 11, 2021- In Favour of Not Applicable
- Citation Number : TS-218-HC(GUJ)-2021-GST
High Court
HC: Stays demand of Rs. 28 cr, provisional bank attachment; cites interim order in similar circumstances
May 11, 2021- In Favour of Not Applicable
- Citation Number : TS-217-HC(AP)-2021-GST
High Court
HC: GST still at nascent stage, rigid view should not be taken in procedural matters
May 11, 2021- In Favour of Not Applicable
- Citation Number : TS-216-HC(MAD)-2021-GST
High Court
HC: Calcutta HC stays parallel proceedings by State GST authorities
May 11, 2021- In Favour of Not Applicable
- Citation Number : TS-215-HC(CAL)-2021-GST
High Court
HC: Citing critical investigation stage, rejects bail of accused arrested in Rs. 66 crores ITC-fraud case
May 11, 2021- In Favour of Not Applicable
- Citation Number : TS-214-HC(BOM)-2021-GST
High Court
HC: Dismisses Petition assailing SCN questioning ITC transition, allows Revenue to proceed with assessment
May 07, 2021- In Favour of Not Applicable
- Citation Number : TS-213-HC(MAD)-2021-GST
High Court
HC: Absent consideration of Order service-date controversy, quashes Appellate Authority’s best judgment order
May 07, 2021- In Favour of Petitioner
- Citation Number : TS-1239-HC(KAR)-2020-GST
High Court
HC: Dismisses petition seeking direction to statutory authority for extension in submitting GSTR-9/9C
May 07, 2021- In Favour of Respondent
- Citation Number : TS-212-HC(RAJ)-2021-GST
High Court
HC: Grants bail to GST-evasion accused, considering role attributed, evasion quantum
May 05, 2021- In Favour of Not Applicable
- Citation Number : TS-209-HC(GUJ)-2021-GST
High Court
HC: Private contractors liable to pay 18% GST to Southern Railways, for parking service license
May 05, 2021- In Favour of Not Applicable
- Citation Number : TS-208-HC(MAD)-2021-GST
High Court
HC: Revenue can’t mulct assessee with penalty; Quashes detention-order passed basis ‘utterly perverse’ grounds
May 05, 2021- In Favour of Not Applicable
- Citation Number : TS-207-HC(TEL)-2021-GST
Authority for Advance Ruling
AAR: Catering services to ITI students/trainees under Govt. scheme exempt; TDS u/s 51 inapplicable
May 05, 2021- In Favour of Not Applicable
- Citation Number : TS-1238-AAR(KER)-2020-GST
High Court
HC: Releases detained goods, vehicle having invalid e-way bill on bond, however allows assessment to continue
May 04, 2021- In Favour of Not Applicable
- Citation Number : TS-206-HC(TRI)-2021-GST
High Court
HC: Artificial restriction created on land value for transfer of property for undivided share challenged before Gujarat HC
May 04, 2021- In Favour of Not Applicable
- Citation Number : TS-205-HC(GUJ)-2021-GST
High Court
HC: Superintendent to pass fresh order considering Petitioner’s response in SCN pointing out discrepancies in GSTR-1 & GSTR-3B
May 04, 2021- In Favour of Not Applicable
- Citation Number : TS-204-HC(TRI)-2021-GST