Rulings ( 5901 results )

HC: Cannot accede to prayer for directing CBIC to clarify on GST on solar battery

  • In Favour of Respondent
  • Citation Number : TS-597-HC(DEL)-2024-GST

HC: Directs fresh consideration of adjustment of advances; Remands matter

  • In Favour of Petitioner
  • Citation Number : TS-596-HC(DEL)-2024-GST

HC: Disposes writ owing to ’functional’ First Appellate Authority

  • In Favour of Not Available
  • Citation Number : TS-595-HC(CAL)-2024-GST

HC: Cash seized different from pre-deposit, refund thereof liable to interest at actual FD-rate

  • In Favour of Petitioner
  • Citation Number : TS-594-HC(BOM)-2024-GST

HC: Quashes proceedings initiated post approval of resolution-plan under IBC; Relies on SC ratio

  • In Favour of Petitioner
  • Citation Number : TS-593-HC(KAR)-2024-GST

SC: Directs defreezing and lifting of bank account re-attached after its lapse

  • In Favour of Not Applicable
  • Citation Number : TS-592-SC-2024-GST

HC: No jurisdictional error in SCN issuance u/s 74 by State-Authority even w.r.t. dealings in other States

  • In Favour of Respondent
  • Citation Number : TS-591-HC(P&H)-2024-GST

HC: Rejects bail in fake firms’ syndicate; Embarks on principle of bail, ‘gravity’ of economic offence

  • In Favour of Not Applicable
  • Citation Number : TS-590-HC(ALL)-2024-GST

HC: Quashes recovery notices issued without adjusting ITC; Cites 'Finance Act, 2024' amendment

  • In Favour of Petitioner
  • Citation Number : TS-589-HC(MAD)-2024-GST

HC: Copy of Gauhati HC judgment quashing Notification No. 56/2023

  • In Favour of Petitioner
  • Citation Number : TS-588-HC(GAUH)-2024-GST

HC: Remands back for consideration of ITC eligibility owing to new section 16 (5)

  • In Favour of Not Available
  • Citation Number : TS-587-HC(CAL)-2024-GST

HC: Quashes DGGSTI's order blocking credit-ledger given parallel proceedings already initiated by State-Authority

  • In Favour of Petitioner
  • Citation Number : TS-586-HC(HP)-2024-GST

HC: Citing non-furnishing of verification report, quashes Rs. 65 crores demand over ITC reconciliation mismatch

  • In Favour of Not Available
  • Citation Number : TS-585-HC(BOM)-2024-GST

HC: Directs Assessing Officer to provide ‘details’ for cancelling GST registration

  • In Favour of Not Applicable
  • Citation Number : TS-584-HC(GUJ)-2024-GST

HC: Quashes ‘cryptic’ show cause notice and order cancelling GST registration

  • In Favour of Petitioner
  • Citation Number : TS-583-HC(GUJ)-2024-GST

HC: Directs release of arecanut, seized on premise of undervaluation, non-production of E-way bill

  • In Favour of Petitioner
  • Citation Number : TS-582-HC(KAR)-2024-GST

HC: Dismisses review of judgment passed in presence of parties after obtaining consent

  • In Favour of Not Applicable
  • Citation Number : TS-580-HC(ORI)-2024-GST

AAR: Non-woven PVC coated fabrics taxable under Chapter 39 at 18%

  • In Favour of Respondent
  • Citation Number : TS-579-AAR(GUJ)-2024-GST

AAR: Rules on classification of 'Natural-fibre-composite-board' finding application in furniture, interior decoration, etc

  • In Favour of Not Applicable
  • Citation Number : TS-577-AAR(AP)-2024-GST

AAR: Cannot change classification of ship-parts post-import at stage of further supply, remains same as mentioned in BoE

  • In Favour of Respondent
  • Citation Number : TS-578-AAR(GUJ)-2024-GST