Rulings ( 6885 results )

HC: Grants bail to GST-evasion accused, considering role attributed, evasion quantum

  • In Favour of Not Applicable
  • Citation Number : TS-209-HC(GUJ)-2021-GST

HC: Private contractors liable to pay 18% GST to Southern Railways, for parking service license

  • In Favour of Not Applicable
  • Citation Number : TS-208-HC(MAD)-2021-GST

HC: Revenue can’t mulct assessee with penalty; Quashes detention-order passed basis ‘utterly perverse’ grounds

  • In Favour of Not Applicable
  • Citation Number : TS-207-HC(TEL)-2021-GST

AAR: Catering services to ITI students/trainees under Govt. scheme exempt; TDS u/s 51 inapplicable

  • In Favour of Not Applicable
  • Citation Number : TS-1238-AAR(KER)-2020-GST

HC: Releases detained goods, vehicle having invalid e-way bill on bond, however allows assessment to continue

  • In Favour of Not Applicable
  • Citation Number : TS-206-HC(TRI)-2021-GST

HC: Artificial restriction created on land value for transfer of property for undivided share challenged before Gujarat HC

  • In Favour of Not Applicable
  • Citation Number : TS-205-HC(GUJ)-2021-GST

HC: Superintendent to pass fresh order considering Petitioner’s response in SCN pointing out discrepancies in GSTR-1 & GSTR-3B

  • In Favour of Not Applicable
  • Citation Number : TS-204-HC(TRI)-2021-GST

HC: No interim protection from bank account attachment sans balance record

  • In Favour of Not Applicable
  • Citation Number : TS-203-HC(MAD)-2021-GST

HC: Stays proceedings by CGST officer citing wrongful assumption of jurisdiction

  • In Favour of Not Applicable
  • Citation Number : TS-202-HC(DEL)-2021-GST

HC: Issues notice to UOI on writ assailing validity of section 129 of CGST Act, 2017

  • In Favour of Not Applicable
  • Citation Number : TS-201-HC(BOM)-2021-GST

HC: Rejects bail to ex-employee of entity claiming fake ITC of Rs. 47 Cr.

  • In Favour of Not Applicable
  • Citation Number : TS-200-HC(RAJ)-2021-GST

HC: Releases person accused of tax evasion of Rs.70 Cr. on bail

  • In Favour of Not Applicable
  • Citation Number : TS-199-HC(GUJ)-2021-GST

HC: Quashes detention order but directs State Tax Officer to issue notice, order afresh

  • In Favour of Not Applicable
  • Citation Number : TS-198-HC(MAD)-2021-GST

HC: Quashes detention order on ‘gross violation’ of natural-justice principles absent hearing opportunity

  • In Favour of Not Applicable
  • Citation Number : TS-197-HC(TRI)-2021-GST

HC: Affirms demand against rice supplier for GST default on 'branded rice' sale

  • In Favour of Not Applicable
  • Citation Number : TS-196-HC(TRI)-2021-GST

HC: Duty Free Shops eligible to refund of GST paid to Airports Authority under Concession Agreement

  • In Favour of Not Applicable
  • Citation Number : TS-195-HC(MAD)-2021-GST

AAR: Stevedoring goods imported temporarily before export, ‘export of services’ post Feb 2019

  • In Favour of Not Applicable
  • Citation Number : TS-194-AAR(GUJ)-2021-GST

AAR: Rice Parboiling and Drying Plant classifiable under HSN 8419, taxable at 18%

  • In Favour of Not Applicable
  • Citation Number : TS-193-AAR-2021-GST

HC: Quashes refund denial to exporter claiming drawback; Circular contrary to statutory provisions bad in law

  • In Favour of Not Applicable
  • Citation Number : TS-192-HC(MAD)-2021-GST

HC: Grants 'anticipatory bail' citing absence of ‘concrete incriminating evidence’ to implicate accused

  • In Favour of Not Applicable
  • Citation Number : TS-191-HC(KER)-2021-GST