Rulings ( 6150 results )
High Court
HC: Sets aside demand confirmed against Gillette India in excess of amount specified in SCN
Jan 02, 2025- In Favour of Petitioner
- Citation Number : TS-865-HC(MAD)-2024-GST
High Court
HC: Appeal not time-barred where online-filing within statutory-period despite delay in physical copy
Jan 01, 2025- In Favour of Appellant
- Citation Number : TS-864-HC(DEL)-2024-GST
High Court
HC: Interest on delayed credit reversal in Inverted duty structure by textile manufacturer unjustified
Dec 31, 2024- In Favour of Petitioner
- Citation Number : TS-863-HC(MAD)-2024-GST
High Court
HC: Mere absence of return-of-post not construable as ‘service’ of notice/order
Dec 27, 2024- In Favour of Petitioner
- Citation Number : TS-862-HC(BOM)-2024-GST
High Court
HC: Quashes assessment noting uploading of order not on ‘Due Notices and Orders’ tab
Dec 27, 2024- In Favour of Petitioner
- Citation Number : TS-861-HC(ALL)-2024-GST
High Court
HC: Quashes yet another ‘cryptic’ order, directs to appoint a different officer in remand-proceedings
Dec 27, 2024- In Favour of Petitioner
- Citation Number : TS-860-HC(DEL)-2024-GST
High Court
HC: Quashes denial of ITC with directions to both State Tax Officer and taxpayer
Dec 27, 2024- In Favour of Petitioner
- Citation Number : TS-859-HC(KER)-2024-GST
High Court
HC: Relegates taxpayer to pursue appeal remedy for contesting fake invoicing allegation
Dec 27, 2024- In Favour of Not Available
- Citation Number : TS-858-HC(KER)-2024-GST
High Court
HC: Issue pertaining taxability of construction service maintainable before SC; Dismisses Revenue’s appeal
Dec 26, 2024- In Favour of Not Applicable
- Citation Number : TS-857-HC(DEL)-2024-GST
High Court
HC: Absent jurisdiction to carry investigation, quashes 'illegal' SCN issued on ‘borrowed-satisfaction’
Dec 26, 2024- In Favour of Petitioner
- Citation Number : TS-856-HC(KAR)-2024-GST
High Court
HC: Delay of over 17 months in filing appeal not condonable
Dec 24, 2024- In Favour of Not Available
- Citation Number : TS-855-HC(JHAR)-2024-GST
High Court
HC: Cannot cancel registration merely on one inspection and in ‘haste’
Dec 24, 2024- In Favour of Not Applicable
- Citation Number : TS-854-HC(P&H)-2024-GST
High Court
HC: ‘Voluntary’ payment not hit by limitation; Quashes refund rejection
Dec 24, 2024- In Favour of Petitioner
- Citation Number : TS-853-HC(GUJ)-2024-GST
High Court
HC: Absent requirement to pay IGST on SEZ-DTA clearances, quashes demand for mere return-mismatch
Dec 24, 2024- In Favour of Petitioner
- Citation Number : TS-852-HC(GUJ)-2024-GST
High Court
HC: Consent from co-owner of property not a requirement prior to granting registration
Dec 20, 2024- In Favour of Not Applicable
- Citation Number : TS-851-HC(ALL)-2024-GST
High Court
HC: Grants opportunity to explain return mismatch upon payment of 25% of tax-dues
Dec 20, 2024- In Favour of Not Available
- Citation Number : TS-849-HC(MAD)-2024-GST
High Court
HC: Denies ITC on sales promotion activities citing blocked credit ‘embargo’
Dec 20, 2024- In Favour of Petitioner
- Citation Number : TS-847-HC(MAD)-2024-GST
High Court
HC: Relegates Zoomcar to appeal remedy
Dec 20, 2024- In Favour of Respondent
- Citation Number : TS-848-HC(BOM)-2024-GST
High Court
HC: Quashes assessment order noting non-consideration of reply regarding ‘inadvertent’ ITC-claim in GSTR-3B
Dec 20, 2024- In Favour of Not Applicable
- Citation Number : TS-850-HC(MAD)-2024-GST
High Court
HC: Dismisses petition seeking review of interest-calculation on refund of cash seized during investigation
Dec 20, 2024- In Favour of Petitioner
- Citation Number : TS-846-HC(BOM)-2024-GST