Rulings ( 7227 results )

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High Court

HC: Quashes ex-parte assessment-order being ‘bad in law’; Directs de-attachment of bank account

  • In Favour of Petitioner
  • Citation Number : TS-292-HC(PAT)-2021-GST
High Court

HC: Quashes Revenue’s ex-parte order, for being violative of natural justice principles

  • In Favour of Petitioner
  • Citation Number : TS-291-HC(PAT)-2021-GST
High Court

HC: “Incumbent” upon Assessing Authority to afford personal hearing to assesses

  • In Favour of Petitioner
  • Citation Number : TS-290-HC(AP)-2021-GST
High Court

HC: Directs Revenue to process TRAN-1 Form manually, given technical glitches during e-filing

  • In Favour of Petitioner
  • Citation Number : TS-289-HC(DEL)-2021-GST
High Court

HC: DGGI officers, being proper-officers, as assigned by Commissioner in Board, entitled to issue summons

  • In Favour of Respondent
  • Citation Number : TS-288-HC(GUJ)-2021-GST
High Court

HC: ITC-reversal on inputs for inherent loss during manufacturing process ‘misconceived’; Blocked credit provision inapplicable

  • In Favour of Petitioner
  • Citation Number : TS-287-HC(MAD)-2021-GST
High Court

HC: Chhattisgarh HC grants relief to BALCO; Stays order denying ITC due to GSTR 2A-3B mismatch

  • In Favour of Not Applicable
  • Citation Number : TS-286-HC(CHAT)-2021-GST
High Court

HC: Delay in enclosing certified order-copy no ground for rejecting appeal, given Covid-times

  • In Favour of Petitioner
  • Citation Number : TS-284-HC(ORI)-2021-GST
High Court

HC: Calls upon Council to forward representation to Govt. for bringing petrol, diesel under GST

  • In Favour of Not Applicable
  • Citation Number : TS-283-HC(KER)-2021-GST
Authority for Advance Ruling

AAR: Sub-contractor entitled to concessional 12% GST on construction of Medical Institute/Hospital for SAIL

  • In Favour of Not Applicable
  • Citation Number : TS-282-AAR(OD)-2021-GST
High Court

HC: Merely exercising option under composite scheme cannot estop Revenue from directing tax-payment

  • In Favour of Respondent
  • Citation Number : TS-1240-HC(AP)-2020-GST
High Court

HC: Considering crucial investigation-stage, declines release of Bank-Account attached in fake ITC case

  • In Favour of Not Applicable
  • Citation Number : TS-280-HC(AP)-2021-GST
Authority for Advance Ruling

AAR: ‘Track Assembly’ for car-seat movement, a motor-vehicle accessory, not part of seat

  • In Favour of Not Applicable
  • Citation Number : TS-279-AAR(TN)-2021-GST
High Court

HC: Quashes demand order, given natural-justice principles violation; Directs de-freezing of bank account

  • In Favour of Petitioner
  • Citation Number : TS-277-HC(PAT)-2021-GST
High Court

HC: Search and seizure operations not illegal, directs Assessee to co-ordinate in proceedings

  • In Favour of Respondent
  • Citation Number : TS-276-HC(PAT)-2021-GST
High Court

HC: Issues Notice in writ challenging Revenue’s action of blocking ITC on IGST

  • In Favour of Not Applicable
  • Citation Number : TS-275-HC(DEL)-2021-GST
High Court

HC: Order dismissing appeal without assigning cogent reason unsustainable, remands matter

  • In Favour of Petitioner
  • Citation Number : TS-274-HC(PAT)-2021-GST
High Court

HC: Quashes ex-parte recovery order absent decipherable reasons to determine assessee’s liability

  • In Favour of Appellant
  • Citation Number : TS-278-HC(PAT)-2021-GST
High Court

HC: Justice Abhay Ahuja delivers dissenting view in challenge to constitutional validity of Section 13(8)(b)

  • In Favour of Not Applicable
  • Citation Number : TS-272-HC(BOM)-2021-GST
High Court

HC: HC judges split over intermediary services provision's constitutional validity, direct Registry to apprise CJ

  • In Favour of Not Applicable
  • Citation Number : TS-271-HC(BOM)-2021-GST